Civic Intelligence

Associated Chino Teachers

990 • Fiscal year 2020 • EIN 95-3214458

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 15, 2021

5951 Sycamore CourtChino, CA 91710

(909) 628-0713

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.38x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

0.89x

Higher debt load relative to revenue than 95% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Net Margin

13th percentile

-7.7%

Higher net margin than 13% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$6,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Asset Growth

15th percentile

-4.5%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-3.7%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$767,938

Down $36,193 (-4.5%) from 2019

Net Assets

Down

$472,836

Down $25,426 (-5.1%) from 2019

Liabilities

Down

$295,102

Down $10,767 (-3.5%) from 2019

Revenue

Down

$331,500

Down $12,784 (-3.7%) from 2019

Expenses

Up

$356,926

Up $8,637 (+2.5%) from 2019

Net Income

Down

-$25,426

Down $21,421 (-535%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $617,582Liabilities 2011: $3,041Net Assets 2011: $614,5412011Assets 2012: $932,529Liabilities 2012: $367,605Net Assets 2012: $564,9242012Assets 2013: $932,835Liabilities 2013: $360,112Net Assets 2013: $572,7232013Assets 2014: $917,129Liabilities 2014: $352,157Net Assets 2014: $564,9722014Assets 2015: $912,793Liabilities 2015: $343,832Net Assets 2015: $568,9612015Assets 2016: $873,808Liabilities 2016: $335,110Net Assets 2016: $538,6982016Assets 2017: $829,638Liabilities 2017: $325,869Net Assets 2017: $503,7692017Assets 2018: $818,399Liabilities 2018: $316,132Net Assets 2018: $502,2672018Assets 2019: $804,131Liabilities 2019: $305,869Net Assets 2019: $498,2622019Assets 2020: $767,938Liabilities 2020: $295,102Net Assets 2020: $472,8362020Assets 2021: $863,787Liabilities 2021: $283,704Net Assets 2021: $580,0832021Assets 2022: $790,537Liabilities 2022: $187,556Net Assets 2022: $602,9812022Assets 2023: $785,629Liabilities 2023: $159,317Net Assets 2023: $626,3122023Assets 2024: $636,408Liabilities 2024: $140,640Net Assets 2024: $495,7682024

Highlighted filing

2020

Assets$767,938
Liabilities$295,102
Net Assets$472,836

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $295,928Expenses 2011: $282,423Net Income 2011: $13,5052011Expenses 2012: $325,4342012Revenue 2013: $265,417Expenses 2013: $257,618Net Income 2013: $7,7992013Revenue 2014: $270,398Expenses 2014: $278,149Net Income 2014: -$7,7512014Revenue 2015: $289,654Expenses 2015: $285,665Net Income 2015: $3,9892015Revenue 2016: $291,866Expenses 2016: $322,129Net Income 2016: -$30,2632016Revenue 2017: $294,204Expenses 2017: $329,133Net Income 2017: -$34,9292017Revenue 2018: $320,683Expenses 2018: $322,185Net Income 2018: -$1,5022018Revenue 2019: $344,284Expenses 2019: $348,289Net Income 2019: -$4,0052019Revenue 2020: $331,500Expenses 2020: $356,926Net Income 2020: -$25,4262020Revenue 2021: $339,291Expenses 2021: $232,048Net Income 2021: $107,2432021Revenue 2022: $346,598Expenses 2022: $323,700Net Income 2022: $22,8982022Revenue 2023: $342,745Expenses 2023: $319,413Net Income 2023: $23,3322023Revenue 2024: $301,453Expenses 2024: $431,997Net Income 2024: -$130,5442024

Highlighted filing

2020

Revenue$331,500
Expenses$356,926
Net Income-$25,426
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 15, 2021
Return Version
2019v5.2
Gross Receipts
$331,500
Mission and Program Overview

Mission

The organization is a teachers' association. The exempt purpose is to promote and improve the welfare and working conditions of its members.

The organization is a teachers' association. Thee exempt purpose is to promote and improve the welfare and working conditions of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$622,632$600,334▼ $22,298
Cash and Non-Interest-Bearing Accounts$181,499$167,604▼ $13,895
Total Assets$804,131$767,938▼ $36,193
Liabilities
Mortgage Notes Payable Secured by Investment Property$305,869$295,102▼ $10,767
Total Liabilities$305,869$295,102▼ $10,767
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$498,262$472,836▼ $25,426
Total Net Assets Fund Balance$498,262$472,836▼ $25,426
Total Liabilities and Net Assets / Fund Balance$804,131$767,938▼ $36,193

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$393,756$107,688$501,444
Other Land Buildings$82,578$59,025$141,603
Land$124,000-$124,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brenda WalkerPresidentFT$6,000$6,000
Kelly LarnedVice PresidentPT$3,900$3,900
Brian LawhornTreasurerPT$3,600$3,600
Michele HouskaSecretaryPT$1,925$1,925
Art BorenSecondary DirectorPT$1,500$1,500
Bonnie GallegosDirector of CommunicationPT$1,500$1,500
Cathy LopezMember Engagement ChairPT$1,500$1,500
Deborah WoolerySpecial Services DirectorPT$1,500$1,500
Slarry CasiasSecondary DirectorPT$1,500$1,500
Susie HoffmanElem DirectorPT$1,500$1,500
Em FellerElem DirectorPT$1,350$1,350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$330,829
Investment Income
$671
Other Revenue
$0
Change in Net Assets
$-25,426

Audited Revenue Reconciliation

Revenue per Audited Statements
$331,500
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$331,500
Total Revenue per Form 990
$331,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,291
Salaries, Compensation, and Employee Benefits$132,935
Grants and Similar Amounts Paid$6,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,160--$107,160
All Other Expenses$34,834--$34,834
Current Officers, Directors, Trustees, and Key Employees$25,775--$25,775
Depreciation Depletion$22,298--$22,298
Interest$15,855--$15,855
Other Expenses$12,065--$12,065
Fees for Services Other$8,185--$8,185
Fees for Services Legal$8,139--$8,139
Grants to Domestic Individuals$6,700--$6,700
Conferences and Meetings$6,103--$6,103
Office Expenses$3,826--$3,826
Insurance$2,735--$2,735
Total Functional Expenses$356,926$0$0$356,926

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$356,926
Total Expenses per Audited Statements$345,394
Expenses per Audited Statements$334,628
Expenses Not Reported on Financial Statements$22,298
Other Expense Adjustments$22,298
Expenses Not Reported on Form 990$10,766
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Line 11a explanation - copies of the form 990 are distributed to all board members prior to filing. A detailed review and approval is conducted by a committee selected by the board.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policies are reviewed and signed annually by officers and directors.

Form 990, Part VI, Section B, Line 15

Compensation is determined by disinterested directors or an authorized committee and is based on a review of reliable comparability data and a decision as the reasonableness of the compensation. A record of the deliberation, decision and persons involved are maintained in the organization's corporate minutes book.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to the general public upon request. They are also available at the organization's office during regular business hours.

Filing and Contact Details

Filer

Filer Name
Associated Chino Teachers
EIN
95-3214458
Phone
9096280713
Address
5951 SYCAMORE COURT, CHINO, CA 91710

Signing Officer

Name
Brenda Walker
Title
President
Phone
9096280713
Signed
2021-07-15

Organization Details

Formed
1990
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
0

Preparer

Firm
Quigley & Miron
Address
3550 WILSHIRE BLVD 1660, LOS ANGELES, CA 90010
Preparer
John Bovard Miron
Phone
2136393550
Supplemental Narrative

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Mortgage payments 10,766.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

DEPRECIATION 22,298.

Raw XML Appendix373 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0107688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0501444
IRS990ScheduleD/ExpensesNotReportedAmt010766
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt022298
IRS990ScheduleD/ExpensesSubtotalAmt0334628
IRS990ScheduleD/LandGrp/BookValueAmt0124000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0124000
IRS990ScheduleD/OtherExpensesIncludedAmt010766
IRS990ScheduleD/OtherExpensesNotIncludedAmt022298
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt082578
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059025
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141603
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0331500
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MORTGAGE PAYMENTS 10,766.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION 22,298.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0600334
IRS990ScheduleD/TotalExpensesPerForm990Amt0356926
IRS990ScheduleD/TotalRevenuePerForm990Amt0331500
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0331500
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0345394
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0STUDENT SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CANDIDATE APPLIES FOR SCHOLARSHIP WHICH IS REVIEWED BY AN APPOINTED COMMITTEE WHO REVIEWS THE APPLICATIONS AND DETERMINES WHICH CANDIDATES RECEIVE THEM.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - COPIES OF THE FORM 990 ARE DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. A DETAILED REVIEW AND APPROVAL IS CONDUCTED BY A COMMITTEE SELECTED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICIES ARE REVIEWED AND SIGNED ANNUALLY BY OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY DISINTERESTED DIRECTORS OR AN AUTHORIZED COMMITTEE AND IS BASED ON A REVIEW OF RELIABLE COMPARABILITY DATA AND A DECISION AS THE REASONABLENESS OF THE COMPENSATION. A RECORD OF THE DELIBERATION, DECISION AND PERSONS INVOLVED ARE MAINTAINED IN THE ORGANIZATION'S CORPORATE MINUTES BOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THEY ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0804131
IRS990/TotalAssetsEOYAmt0767938
IRS990/TotalAssetsGrp/BOYAmt0804131
IRS990/TotalAssetsGrp/EOYAmt0767938
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0356926
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356926
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0305869
IRS990/TotalLiabilitiesEOYAmt0295102
IRS990/TotalLiabilitiesGrp/BOYAmt0305869
IRS990/TotalLiabilitiesGrp/EOYAmt0295102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0498262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0472836
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0356926
IRS990/TotalProgramServiceRevenueAmt0330829
IRS990/TotalReportableCompFromOrgAmt025775
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0331500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0331500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0804131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0767938
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05951 SYCAMORE COURT
IRS990/USAddress/CityNm0CHINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091710
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0HTTP://WWW.ASSOCIATEDCHINOTEACHERS.COM/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09096280713
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED CHINO TEACHERS
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0953214458
ReturnHeader/Filer/PhoneNum09096280713
ReturnHeader/Filer/USAddress/AddressLine1Txt05951 SYCAMORE COURT
ReturnHeader/Filer/USAddress/CityNm0CHINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091710
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320530003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUIGLEY & MIRON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03550 WILSHIRE BLVD 1660
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum02136393550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN BOVARD MIRON
ReturnHeader/ReturnTs02021-07-15T18:41:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$1.41$4.96$3.01$4.32$1.31
2023Summary only. Only limited summary data is available for this year.$7.86$1.59$6.26$3.43$3.19$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.91$1.88$6.03$3.47$3.24$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.64$2.84$5.80$3.39$2.32$1.07
2020Detailed filing. Detailed filing data is available for this year.$7.68$2.95$4.73$3.32$3.57$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.04$3.06$4.98$3.44$3.48$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.18$3.16$5.02$3.21$3.22$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.30$3.26$5.04$2.94$3.29$0.35
2016Detailed filing. Detailed filing data is available for this year.$8.74$3.35$5.39$2.92$3.22$0.30
2015Detailed filing. Detailed filing data is available for this year.$9.13$3.44$5.69$2.90$2.86$0.04
2014Detailed filing. Detailed filing data is available for this year.$9.17$3.52$5.65$2.70$2.78$0.08
2013Summary only. Only limited summary data is available for this year.$9.33$3.60$5.73$2.65$2.58$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.33$3.68$5.65$3.25
2011Summary only. Only limited summary data is available for this year.$6.18$0.03$6.15$2.96$2.82$0.14