Civic Intelligence

Nipomo Area Recreation Assoc Inc.

990 • Fiscal year 2019 • EIN 95-3766192

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

Post Office Box 346Nipomo, CA 93444

(805) 929-5437

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

8th percentile

-15%

Faster asset growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$286,960

Down $51,033 (-15%) from 2018

Net Assets

Down

$284,198

Down $51,065 (-15%) from 2018

Liabilities

Up

$2,762

Up $32 (+1.2%) from 2018

Revenue

Up

$1,270,177

Up $137,472 (+12%) from 2018

Expenses

Up

$1,322,415

Up $280,270 (+27%) from 2018

Net Income

Down

-$52,238

Down $142,798 (-158%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $242,743Liabilities 2010: $7,462Net Assets 2010: $235,2812010Assets 2011: $250,923Liabilities 2011: $12,902Net Assets 2011: $238,0212011Assets 2012: $221,237Liabilities 2012: $502Net Assets 2012: $220,7352012Assets 2013: $249,284Liabilities 2013: -$603Net Assets 2013: $249,8872013Assets 2014: $256,725Liabilities 2014: -$1,828Net Assets 2014: $258,5532014Assets 2015: $308,157Liabilities 2015: -$951Net Assets 2015: $309,1082015Assets 2016: $332,807Liabilities 2016: $285Net Assets 2016: $332,5222016Assets 2017: $246,053Liabilities 2017: $1,480Net Assets 2017: $244,5732017Assets 2018: $337,993Liabilities 2018: $2,730Net Assets 2018: $335,2632018Assets 2019: $286,960Liabilities 2019: $2,762Net Assets 2019: $284,1982019Assets 2020: $256,911Liabilities 2020: $120,418Net Assets 2020: $136,4932020Assets 2021: $539,160Liabilities 2021: $2,022Net Assets 2021: $537,1382021Assets 2022: $447,030Liabilities 2022: $0Net Assets 2022: $447,0302022Assets 2023: $525,430Liabilities 2023: $112Net Assets 2023: $525,3182023Assets 2024: $515,038Liabilities 2024: $385Net Assets 2024: $514,6532024

Highlighted filing

2019

Assets$286,960
Liabilities$2,762
Net Assets$284,198

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $578,287Expenses 2010: $596,578Net Income 2010: -$18,2912010Revenue 2011: $621,612Expenses 2011: $619,801Net Income 2011: $1,8112011Revenue 2012: $569,482Expenses 2012: $586,768Net Income 2012: -$17,2862012Revenue 2013: $620,073Expenses 2013: $590,921Net Income 2013: $29,1522013Revenue 2014: $817,410Expenses 2014: $809,829Net Income 2014: $7,5812014Revenue 2015: $984,562Expenses 2015: $934,007Net Income 2015: $50,5552015Revenue 2016: $1,075,249Expenses 2016: $1,051,835Net Income 2016: $23,4142016Revenue 2017: $993,753Expenses 2017: $1,083,414Net Income 2017: -$89,6612017Revenue 2018: $1,132,705Expenses 2018: $1,042,145Net Income 2018: $90,5602018Revenue 2019: $1,270,177Expenses 2019: $1,322,415Net Income 2019: -$52,2382019Revenue 2020: $924,899Expenses 2020: $1,072,600Net Income 2020: -$147,7012020Revenue 2021: $1,587,038Expenses 2021: $1,186,393Net Income 2021: $400,6452021Revenue 2022: $1,345,980Expenses 2022: $1,436,087Net Income 2022: -$90,1072022Revenue 2023: $1,698,557Expenses 2023: $1,620,269Net Income 2023: $78,2882023Revenue 2024: $1,825,748Expenses 2024: $1,836,413Net Income 2024: -$10,6652024

Highlighted filing

2019

Revenue$1,270,177
Expenses$1,322,415
Net Income-$52,238
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$1,288,563
Mission and Program Overview

Mission

The specific purpose of this corporation is to foster recreational and sporting activities for young people residing in the town of nipomo. The fostering of recreational and sporting activities may take the form of, but not limited to, the establishment of before and/or after school programs for school age or younger children, the establishment and operation of a daycare facility for school age and/or preschool aged children, and/or the raising of funds for operation and/or management of stated events. Fundraising may take the form of short term or periodic renting of the corporation's facilities so as to not interfere with recreational activity programs, or other like means to accomplish its specific purpose as stated above. The mission of nipomo area recreation association is to enhance the quality of life for all residents of the greater nipomo area by providing diverse and quality recreation programs, services, athletic opportunities, and facilities in direct response to the needs

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$140,099$102,738▼ $37,361
Land, Buildings, and Equipment, Net$109,862$93,457▼ $16,405
Cash and Non-Interest-Bearing Accounts$80,407$75,838▼ $4,569
Prepaid Expenses and Deferred Charges$7,625$11,330▲ $3,705
Intangible Assets-$3,597-
Total Assets$337,993$286,960▼ $51,033
Liabilities
Other Liabilities$2,730$2,762▲ $32
Total Liabilities$2,730$2,762▲ $32
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,838$282,773▼ $51,065
Net Assets With Donor Restrictions$1,425$1,425→ $0
Total Net Assets Fund Balance$335,263$284,198▼ $51,065
Total Liabilities and Net Assets / Fund Balance$337,993$286,960▼ $51,033
Compensation and Service Providers

Board Members and Trustees

NameTitle
Douglas MillhornPresident
Crystal AlleyBoard Member
Dawn GardnerBoard Member
Desiree FelixBoard Member
Kerry MillhornBoard Member
Eunice LopezBoard Secret
Jennie CurtoBoard Vice P
Jeff LongExecutive Di
Kathy BumgardnerProgram Dire
Bryan JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,757
Program Service Revenue
$1,274,874
Investment Income
$710
Other Revenue
$-7,164
All Other Contributions
$457
Change in Net Assets
$-52,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,019,186
Other Expenses$297,497
Grants and Similar Amounts Paid$5,732
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,370$115,036-$899,406
Occupancy$89,328$11,173-$100,501
Payroll Taxes$71,323$9,395-$80,718
Depreciation Depletion$68,753--$68,753
Other Employee Benefits$35,394$3,668-$39,062
Office Expenses$19,912$5,181-$25,093
Insurance$22,583$2,228-$24,811
All Other Expenses$20,281$3,132-$23,413
Conferences and Meetings-$11,277-$11,277
Travel$6,504--$6,504
Grants to Domestic Orgs$5,732--$5,732
Fees for Services Accounting$4,717$130-$4,847
Fees for Services Other$4,203$25-$4,228
Advertising$3,058$856-$3,914
Other Expenses$2,909--$2,909
Fees for Services Management$2,159$113-$2,272
Information Technology$1,061$937-$1,998
Interest-$260-$260
Total Functional Expenses$1,159,004$163,411$0$1,322,415
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,386
Fundraising Gross Income$11,222
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$2,582
Aflac$180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Nipomo Area Recreation
EIN
95-3766192
Phone
8059295437
Address
POST OFFICE BOX 346, NIPOMO, CA 93444

Signing Officer

Name
Douglas Millhorn
Title
President
Phone
8059295437
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Jones
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
91

Preparer

Firm
Dorothy J Hamilton CPA
Address
314 EAST CHAPEL, SANTA MARIA, CA 93454-4423
Preparer
Dorothy J Hamilton CPA
Phone
8059225805
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The specific purpose of this corporation is to foster recreational and sporting activities for young people residing in the town of nipomo. The fostering of recreational and sporting activities may take the form of, but not limited to, the establishment of before and/or after school programs for school age or younger children, the establishment and operation of a daycare facility for school age and/or preschool aged children, and/or the raising of funds for operation and/or management of stated events. Fundraising may take the form of short term or periodic renting of the corporation's facilities so as to not interfere with recreational activity programs, or other like means to accomplish its specific purpose as stated above. The mission of nipomo area recreation association is to enhance the quality of life for all residents of the greater nipomo area by providing diverse and quality recreation programs, services, athletic opportunities, and facilities in direct response to the needs of the nipomo community .

Form 990, Page 2, Part III, Line 4A

In 2019 nipomo recreation continued to provide recreational activities to the youth of nipomo. We served over 500 children in the before & after school program, the majority of these children were enrolled in bright futures' enrichment classes in the after school program at no charge to the parents. In addition to the the before and after school program, nipomo recreation also provides a youth basketball program and had over 200 boys and girls in 1st through 9th grades participating. With the focus on health and wellbeing, nipomo recreation's kids camps provide boys and girls an opportunity to stay busy and active during the school holidays. Our kids camp enrollment varies from 30 to 40 children a day. Nipomo area recreation offers a variety of recreation classes for youth and adults.

Form 990, Page 2, Part III, Line 4D

In 2019 nipomo recreation continued to provide recreational activities to the youth of nipomo. We served over 500 children in the before & after school program, the majority of these children were enrolled in bright futures' enrichment classes in the after school program at no charge to the parents. In addition to the the before and after school program, nipomo recreation also provides a youth basketball program and had over 200 boys and girls in 1st through 9th grades participating. With the focus on health and wellbeing, nipomo recreation's kids camps provide boys and girls an opportunity to stay busy and active during the school holidays. Our kids camp enrollment varies from 30 to 40 children a day.

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IRS990/MissionDesc0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO FOSTER RECREATIONAL AND SPORTING ACTIVITIES FOR YOUNG PEOPLE RESIDING IN THE TOWN OF NIPOMO. THE FOSTERING OF RECREATIONAL AND SPORTING ACTIVITIES MAY TAKE THE FORM OF, BUT NOT LIMITED TO, THE ESTABLISHMENT OF BEFORE AND/OR AFTER SCHOOL PROGRAMS FOR SCHOOL AGE OR YOUNGER CHILDREN, THE ESTABLISHMENT AND OPERATION OF A DAYCARE FACILITY FOR SCHOOL AGE AND/OR PRESCHOOL AGED CHILDREN, AND/OR THE RAISING OF FUNDS FOR OPERATION AND/OR MANAGEMENT OF STATED EVENTS. FUNDRAISING MAY TAKE THE FORM OF SHORT TERM OR PERIODIC RENTING OF THE CORPORATION'S FACILITIES SO AS TO NOT INTERFERE WITH RECREATIONAL ACTIVITY PROGRAMS, OR OTHER LIKE MEANS TO ACCOMPLISH ITS SPECIFIC PURPOSE AS STATED ABOVE. THE MISSION OF NIPOMO AREA RECREATION ASSOCIATION IS TO ENHANCE THE QUALITY OF LIFE FOR ALL RESIDENTS OF THE GREATER NIPOMO AREA BY PROVIDING DIVERSE AND QUALITY RECREATION PROGRAMS, SERVICES, ATHLETIC OPPORTUNITIES, AND FACILITIES IN DIRECT RESPONSE TO THE NEEDS
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IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL CARE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4KIDS CAMP
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IRS990/ProgSrvcAccomActy2Grp/Desc0WITH THE FOCUS ON HEALTH AND WELLBEING, NIPOMO RECREATION'S KIDS CAMPS PROVIDE BOYS AND GIRLS AN OPPORTUNITY TO STAY BUSY AND ACTIVE DURING THE SCHOOL HOLIDAYS. OUR KIDS CAMP ENROLLMENT VARIES FROM 30 TO 40 CHILDREN A DAY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0IN 2019 NIPOMO RECREATION CONTINUED TO PROVIDE RECREATIONAL ACTIVITIES TO THE YOUTH OF NIPOMO. WE SERVED OVER 500 CHILDREN IN THE BEFORE & AFTER SCHOOL PROGRAM, THE MAJORITY OF THESE CHILDREN WERE ENROLLED IN BRIGHT FUTURES' ENRICHMENT CLASSES IN THE AFTER SCHOOL PROGRAM AT NO CHARGE TO THE PARENTS. IN ADDITION TO THE THE BEFORE AND AFTER SCHOOL PROGRAM, NIPOMO RECREATION ALSO PROVIDES A YOUTH BASKETBALL PROGRAM AND HAD OVER 200 BOYS AND GIRLS IN 1ST THROUGH 9TH GRADES PARTICIPATING. WITH THE FOCUS ON HEALTH AND WELLBEING, NIPOMO RECREATION'S KIDS CAMPS PROVIDE BOYS AND GIRLS AN OPPORTUNITY TO STAY BUSY AND ACTIVE DURING THE SCHOOL HOLIDAYS. OUR KIDS CAMP ENROLLMENT VARIES FROM 30 TO 40 CHILDREN A DAY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO FOSTER RECREATIONAL AND SPORTING ACTIVITIES FOR YOUNG PEOPLE RESIDING IN THE TOWN OF NIPOMO. THE FOSTERING OF RECREATIONAL AND SPORTING ACTIVITIES MAY TAKE THE FORM OF, BUT NOT LIMITED TO, THE ESTABLISHMENT OF BEFORE AND/OR AFTER SCHOOL PROGRAMS FOR SCHOOL AGE OR YOUNGER CHILDREN, THE ESTABLISHMENT AND OPERATION OF A DAYCARE FACILITY FOR SCHOOL AGE AND/OR PRESCHOOL AGED CHILDREN, AND/OR THE RAISING OF FUNDS FOR OPERATION AND/OR MANAGEMENT OF STATED EVENTS. FUNDRAISING MAY TAKE THE FORM OF SHORT TERM OR PERIODIC RENTING OF THE CORPORATION'S FACILITIES SO AS TO NOT INTERFERE WITH RECREATIONAL ACTIVITY PROGRAMS, OR OTHER LIKE MEANS TO ACCOMPLISH ITS SPECIFIC PURPOSE AS STATED ABOVE. THE MISSION OF NIPOMO AREA RECREATION ASSOCIATION IS TO ENHANCE THE QUALITY OF LIFE FOR ALL RESIDENTS OF THE GREATER NIPOMO AREA BY PROVIDING DIVERSE AND QUALITY RECREATION PROGRAMS, SERVICES, ATHLETIC OPPORTUNITIES, AND FACILITIES IN DIRECT RESPONSE TO THE NEEDS OF THE NIPOMO COMMUNITY .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN 2019 NIPOMO RECREATION CONTINUED TO PROVIDE RECREATIONAL ACTIVITIES TO THE YOUTH OF NIPOMO. WE SERVED OVER 500 CHILDREN IN THE BEFORE & AFTER SCHOOL PROGRAM, THE MAJORITY OF THESE CHILDREN WERE ENROLLED IN BRIGHT FUTURES' ENRICHMENT CLASSES IN THE AFTER SCHOOL PROGRAM AT NO CHARGE TO THE PARENTS. IN ADDITION TO THE THE BEFORE AND AFTER SCHOOL PROGRAM, NIPOMO RECREATION ALSO PROVIDES A YOUTH BASKETBALL PROGRAM AND HAD OVER 200 BOYS AND GIRLS IN 1ST THROUGH 9TH GRADES PARTICIPATING. WITH THE FOCUS ON HEALTH AND WELLBEING, NIPOMO RECREATION'S KIDS CAMPS PROVIDE BOYS AND GIRLS AN OPPORTUNITY TO STAY BUSY AND ACTIVE DURING THE SCHOOL HOLIDAYS. OUR KIDS CAMP ENROLLMENT VARIES FROM 30 TO 40 CHILDREN A DAY. NIPOMO AREA RECREATION OFFERS A VARIETY OF RECREATION CLASSES FOR YOUTH AND ADULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN 2019 NIPOMO RECREATION CONTINUED TO PROVIDE RECREATIONAL ACTIVITIES TO THE YOUTH OF NIPOMO. WE SERVED OVER 500 CHILDREN IN THE BEFORE & AFTER SCHOOL PROGRAM, THE MAJORITY OF THESE CHILDREN WERE ENROLLED IN BRIGHT FUTURES' ENRICHMENT CLASSES IN THE AFTER SCHOOL PROGRAM AT NO CHARGE TO THE PARENTS. IN ADDITION TO THE THE BEFORE AND AFTER SCHOOL PROGRAM, NIPOMO RECREATION ALSO PROVIDES A YOUTH BASKETBALL PROGRAM AND HAD OVER 200 BOYS AND GIRLS IN 1ST THROUGH 9TH GRADES PARTICIPATING. WITH THE FOCUS ON HEALTH AND WELLBEING, NIPOMO RECREATION'S KIDS CAMPS PROVIDE BOYS AND GIRLS AN OPPORTUNITY TO STAY BUSY AND ACTIVE DURING THE SCHOOL HOLIDAYS. OUR KIDS CAMP ENROLLMENT VARIES FROM 30 TO 40 CHILDREN A DAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt0990 LISA LANE
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.51$1.83$1.84$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.70$1.62$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$1.35$1.44$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$1.59$1.19$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.14$0.92$1.07$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.28$1.27$1.32$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$1.13$1.04$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.24$0.99$1.08$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.08$1.05$0.02
2015Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.98$0.93$0.05
2014Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.82$0.81$0.01
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.62$0.59$0.03
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.57$0.59$0.02
2011Summary only. Only limited summary data is available for this year.$0.25$0.01$0.24$0.62$0.62$0.00
2010Summary only. Only limited summary data is available for this year.$0.24$0.01$0.24$0.58$0.60$0.02