Civic Intelligence

Barstow College Foundation

990 • Fiscal year 2018 • EIN 95-3736589

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 10, 2019

2700 Barstow RoadBarstow, CA 92311

(760) 252-2411

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

53rd percentile

2.5%

Faster asset growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$880,953

Up $21,853 (+2.5%) from 2017

Net Assets

Up

$880,953

Up $21,853 (+2.5%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$172,714

Up $42,685 (+33%) from 2017

Expenses

Up

$197,196

Up $101,563 (+106%) from 2017

Net Income

Down

-$24,482

Down $58,878 (-171%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $562,647Liabilities 2011: $6,700Net Assets 2011: $555,9472011Assets 2012: $630,930Liabilities 2012: $17,771Net Assets 2012: $613,1592012Assets 2013: $599,567Liabilities 2013: $6,699Net Assets 2013: $592,8682013Assets 2014: $806,595Liabilities 2014: $6,700Net Assets 2014: $799,8952014Assets 2015: $817,768Liabilities 2015: $7,152Net Assets 2015: $810,6162015Assets 2016: $824,704Liabilities 2016: $0Net Assets 2016: $824,7042016Assets 2017: $859,100Liabilities 2017: $0Net Assets 2017: $859,1002017Assets 2018: $880,953Liabilities 2018: $0Net Assets 2018: $880,9532018Assets 2019: $952,367Liabilities 2019: $0Net Assets 2019: $952,3672019Assets 2020: $1,016,562Liabilities 2020: $8,242Net Assets 2020: $1,008,3202020Assets 2021: $1,216,672Liabilities 2021: $8,735Net Assets 2021: $1,207,9372021Assets 2022: $1,095,354Liabilities 2022: $4,843Net Assets 2022: $1,090,5112022Assets 2023: $1,234,721Liabilities 2023: $2,336Net Assets 2023: $1,232,3852023Assets 2024: $1,492,155Liabilities 2024: $2Net Assets 2024: $1,492,1532024

Highlighted filing

2018

Assets$880,953
Liabilities$0
Net Assets$880,953

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $150,534Expenses 2011: $136,205Net Income 2011: $14,3292011Revenue 2012: $117,416Expenses 2012: $60,204Net Income 2012: $57,2122012Revenue 2013: $176,459Expenses 2013: $77,488Net Income 2013: $98,9712013Revenue 2014: $116,594Expenses 2014: $80,985Net Income 2014: $35,6092014Revenue 2015: $131,716Expenses 2015: $97,308Net Income 2015: $34,4082015Revenue 2016: $111,278Expenses 2016: $71,537Net Income 2016: $39,7412016Revenue 2017: $130,029Expenses 2017: $95,633Net Income 2017: $34,3962017Revenue 2018: $172,714Expenses 2018: $197,196Net Income 2018: -$24,4822018Revenue 2019: $191,513Expenses 2019: $113,769Net Income 2019: $77,7442019Revenue 2020: $189,644Expenses 2020: $125,446Net Income 2020: $64,1982020Revenue 2021: $191,870Expenses 2021: $147,448Net Income 2021: $44,4222021Revenue 2022: $42,207Expenses 2022: $172,718Net Income 2022: -$130,5112022Revenue 2023: $308,637Expenses 2023: $166,763Net Income 2023: $141,8742023Revenue 2024: $459,105Expenses 2024: $199,337Net Income 2024: $259,7682024

Highlighted filing

2018

Revenue$172,714
Expenses$197,196
Net Income-$24,482
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 10, 2019
Return Version
2017v2.2
Gross Receipts
$185,708
Mission and Program Overview

Mission

to assist college students attending Barstow community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$599,277$646,888▲ $47,611
Cash and Non-Interest-Bearing Accounts$197,815$128,860▼ $68,955
Accounts Receivable-$1,000-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$900,020$880,953▼ $19,067
Other Assets Total$102,928$104,205▲ $1,277
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$534,598$577,418▲ $42,820
Unrestricted Net Assets$365,422$303,535▼ $61,887
Total Net Assets Fund Balance$900,020$880,953▼ $19,067
Total Liabilities and Net Assets / Fund Balance$900,020$880,953▼ $19,067

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$534,598$15,000▲ $43,752-$577,418
2016$483,167$15,300▲ $53,989-$534,598
2015$496,537$16,150▼ $10,020$-13,371$483,167
2014$508,587$13,700▲ $5,985-$496,537
2013$465,848$40,884▲ $88,112-$508,587
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$139,304
Program Service Revenue
$0
Investment Income
$45,605
Other Revenue
$-12,195
All Other Contributions
$139,304
Change in Net Assets
$-24,482

Audited Revenue Reconciliation

Revenue per Audited Statements
$172,714
Revenue Not Reported on Form 990
$18,409
Total Revenue per Audited Statements
$191,123
Total Revenue per Form 990
$172,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$153,756
Other Expenses$43,440
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$153,756--$153,756
Other Expenses-$17,083-$17,083
Office Expenses-$4,038-$4,038
Total Functional Expenses$153,756$43,440$0$197,196

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$210,190
Expenses per Audited Statements$197,196
Total Expenses per Form 990$197,196
Expenses Not Reported on Form 990$12,994
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,994
Fundraising Gross Income$799
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Line 11B: Form 990 Review Process

The executive director reviews the form 990 with the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Barstow College Foundation
EIN
95-3736589
Phone
7602522411
Address
2700 BARSTOW ROAD, BARSTOW, CA 92311

Signing Officer

Name
JULIE HACKBARTH-McINTYRE
Title
President & CEO
Signed
2019-04-10
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
12
Independent Board Members
0
Employees
0

Preparer

Firm
Messner & Hadley LLP
Address
17072 Silica Drive Suite 101, Victorville, CA 92392
Preparer
Paul S Messner CPA
Phone
7602416376
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Provide scholarships for barstow college students

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising expense $12994

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expense $12994

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IRS990/OtherExpensesGrp/Desc1OTHER ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022319
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117083
IRS990/OtherExpensesGrp/TotalAmt022319
IRS990/OtherExpensesGrp/TotalAmt117083
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0534598
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0577418
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt084468
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt074879
IRS990/PYInvestmentIncomeAmt024063
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt020754
IRS990/PYOtherRevenueAmt021498
IRS990/PYRevenuesLessExpensesAmt034396
IRS990/PYTotalExpensesAmt095633
IRS990/PYTotalRevenueAmt0130029
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-24482
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0139304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt084468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt077182
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056919
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073762
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0431635
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017464
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014354
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt038012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt023281
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0138716
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.75680
IRS990ScheduleA/PublicSupportTotal170Amt0431635
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0139304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt084468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt077182
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056919
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073762
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0431635
IRS990ScheduleA/TotalSupportAmt0570351
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0534598
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt015000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0577418
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt015932
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt043752
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0483167
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt015300
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0534598
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt017858
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt053989
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0496537
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt016150
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0483167
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt032871
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-10020
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0-13371
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0508587
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt013700
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0496537
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt031735
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05985
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0465848
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt040884
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0508587
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt056257
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt088112
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt012994
IRS990ScheduleD/ExpensesSubtotalAmt0197196
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05415
IRS990ScheduleD/OtherExpensesIncludedAmt012994
IRS990ScheduleD/OtherRevenueAmt012994
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt018409
IRS990ScheduleD/RevenueSubtotalAmt0172714
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROVIDE SCHOLARSHIPS FOR BARSTOW COLLEGE STUDENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE $12994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE $12994
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0104205
IRS990ScheduleD/TotalExpensesPerForm990Amt0197196
IRS990ScheduleD/TotalRevenuePerForm990Amt0172714
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0191123
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0210190
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0153756
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COMMUNITY COLLEGE SCHOLARSHIPS
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.46$0.20$0.26
2023Summary only. Only limited summary data is available for this year.$1.23$0.00$1.23$0.31$0.17$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.09$0.04$0.17$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.01$1.21$0.19$0.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.01$1.01$0.19$0.13$0.06
2019Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.19$0.11$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.17$0.20$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.13$0.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.11$0.07$0.04
2015Summary only. Only limited summary data is available for this year.$0.82$0.01$0.81$0.13$0.10$0.03
2014Summary only. Only limited summary data is available for this year.$0.81$0.01$0.80$0.12$0.08$0.04
2013Summary only. Only limited summary data is available for this year.$0.60$0.01$0.59$0.18$0.08$0.10
2012Summary only. Only limited summary data is available for this year.$0.63$0.02$0.61$0.12$0.06$0.06
2011Summary only. Only limited summary data is available for this year.$0.56$0.01$0.56$0.15$0.14$0.01