Civic Intelligence

Chaffey College Auxiliary Services

990 • Fiscal year 2016 • EIN 95-4095447

Jul 01, 2015 to Jun 30, 2016 • Filed on May 08, 2017

5885 Haven AveRancho Cucamonga, CA 91737-3002

(909) 652-6180

Siviq Scores

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

Liabilities / Assets

46th percentile

0.14x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.20x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$393,929

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

5.8%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,392,233

Up $437,210 (+15%) from 2015

Net Assets

Up

$2,916,213

Up $329,877 (+13%) from 2015

Liabilities

Up

$476,020

Up $107,333 (+29%) from 2015

Revenue

Up

$2,361,214

Up $128,913 (+5.8%) from 2015

Expenses

Up

$2,031,337

Up $7,204 (+0.4%) from 2015

Net Income

Up

$329,877

Up $121,709 (+58%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,205,082Liabilities 2011: $510,832Net Assets 2011: $2,694,2502011Assets 2012: $2,586,902Liabilities 2012: $354,334Net Assets 2012: $2,232,5682012Assets 2013: $2,514,729Liabilities 2013: $198,766Net Assets 2013: $2,315,9632013Assets 2014: $2,554,107Liabilities 2014: $175,939Net Assets 2014: $2,378,1682014Assets 2015: $2,955,023Liabilities 2015: $368,687Net Assets 2015: $2,586,3362015Assets 2016: $3,392,233Liabilities 2016: $476,020Net Assets 2016: $2,916,2132016Assets 2017: $4,169,879Liabilities 2017: $733,364Net Assets 2017: $3,436,5152017Assets 2018: $4,373,512Liabilities 2018: $584,149Net Assets 2018: $3,789,3632018Assets 2019: $4,459,726Liabilities 2019: $832,016Net Assets 2019: $3,627,7102019Assets 2020: $4,208,116Liabilities 2020: $745,616Net Assets 2020: $3,462,5002020Assets 2021: $28,105,314Liabilities 2021: $389,826Net Assets 2021: $27,715,4882021Assets 2022: $28,465,201Liabilities 2022: $604,722Net Assets 2022: $27,860,4792022Assets 2023: $28,149,671Liabilities 2023: $572,171Net Assets 2023: $27,577,5002023Assets 2024: $29,141,028Liabilities 2024: $635,277Net Assets 2024: $28,505,7512024

Highlighted filing

2016

Assets$3,392,233
Liabilities$476,020
Net Assets$2,916,213

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $2,044,606Expenses 2011: $3,109,760Net Income 2011: -$1,065,1542011Revenue 2012: $1,766,413Expenses 2012: $2,228,095Net Income 2012: -$461,6822012Expenses 2013: $2,018,1272013Revenue 2014: $2,089,840Expenses 2014: $2,027,635Net Income 2014: $62,2052014Revenue 2015: $2,232,301Expenses 2015: $2,024,133Net Income 2015: $208,1682015Revenue 2016: $2,361,214Expenses 2016: $2,031,337Net Income 2016: $329,8772016Revenue 2017: $2,591,096Expenses 2017: $2,070,794Net Income 2017: $520,3022017Revenue 2018: $2,484,150Expenses 2018: $2,131,302Net Income 2018: $352,8482018Revenue 2019: $2,244,444Expenses 2019: $2,406,097Net Income 2019: -$161,6532019Revenue 2020: $2,090,156Expenses 2020: $2,255,366Net Income 2020: -$165,2102020Revenue 2021: $25,877,350Expenses 2021: $1,624,362Net Income 2021: $24,252,9882021Revenue 2022: $2,113,445Expenses 2022: $1,968,454Net Income 2022: $144,9912022Revenue 2023: $3,149,938Expenses 2023: $3,432,917Net Income 2023: -$282,9792023Revenue 2024: $3,180,860Expenses 2024: $2,252,609Net Income 2024: $928,2512024

Highlighted filing

2016

Revenue$2,361,214
Expenses$2,031,337
Net Income$329,877
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 8, 2017
Return Version
2015v3.0
Gross Receipts
$6,484,930
Mission and Program Overview

Mission

To promote and assist the educational programs of chaffey community college district

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,586,336$2,916,213▲ $329,877
Savings and Temporary Cash Investments$1,479,339$2,040,865▲ $561,526
Inventories for Sale or Use$1,045,180$1,166,279▲ $121,099
Accounts Receivable$125,274$93,722▼ $31,552
Prepaid Expenses and Deferred Charges-$24,007-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,955,023$3,392,233▲ $437,210
Other Assets Total$305,230$67,360▼ $237,870
Liabilities
Accounts Payable and Accrued Expenses$135,908$272,160▲ $136,252
Other Liabilities$198,236$172,072▼ $26,164
Deferred Revenue$34,543$31,788▼ $2,755
Total Liabilities$368,687$476,020▲ $107,333
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,586,336$2,916,213▲ $329,877
Total Liabilities and Net Assets / Fund Balance$2,955,023$3,392,233▲ $437,210
Compensation and Service Providers

Employees

NameTitleOtherTotal
Kathleen BruggerMember$24,680$24,680
Paul J GomezMember$24,113$24,113
Lee Mc DougalMember$22,840$22,840
Gary GeorgeMember$20,963$20,963
Katie RobertsMember$8,831$8,831

Board Members and Trustees

NameTitle
Gary OvittMember
Gloria N MeleodMember
Henry ShannonMember
Lisa BaileyMember
Revenue and Support

Revenue Composition

Contributions and Grants
$252,372
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,108,842
All Other Contributions
$252,372
Change in Net Assets
$329,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,239,201
Other Expenses$792,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$904,630$20,296-$924,926
Other Employee Benefits$184,768$342-$185,110
All Other Expenses$153,444--$153,444
Payroll Taxes$126,926$2,239-$129,165
Other Expenses$91,247--$91,247
Occupancy$85,363--$85,363
Office Expenses-$4,830-$4,830
Advertising-$3,127-$3,127
Insurance-$208-$208
Total Functional Expenses$2,000,295$31,042$0$2,031,337
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Others$143,072
Securty Deposit$29,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Auxillary management reviews the return in total prior to filing. Return is available to board members for their review.

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

The annual disclosures are reviewed by the office of human resources, if a conflict arises the board member is asked to excuse himself/herself from all discussions and voting on the issue.

Form 990, Part VI, Section C, Line 19

Documents are available upon request at the business address during normal business hours.

Filing and Contact Details

Filer

Filer Name
Chaffey College Auxiliary Services
EIN
95-4095447
Phone
9096526180
Address
5885 HAVEN AVE, RANCHO CUCAMONGA, CA 91737-3002

Signing Officer

Name
Henry Shannon
Title
Assoc. Superintendent
Phone
9096526180
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Bailey
Formed
1987
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Vavrinektrineday & Co Llp
Address
10681 FOOTHILL BLVD SUITE 300, RANCHO CUCAMONGA, CA 91730
Preparer
William Rauch Jr
Phone
9094664410
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0261010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0235472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01321111
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0807
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02472
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03279
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt029469787
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08130
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt015130
IRS990ScheduleA/PublicSupportCY170Pct00.98630
IRS990ScheduleA/PublicSupportPY170Pct00.98820
IRS990ScheduleA/PublicSupportTotal170Amt01321111
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0252372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0252685
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0319572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0261010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0235472
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01321111
IRS990ScheduleA/TotalSupportAmt01339520
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0143072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURTY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0172072
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0338611
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt037241
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HENRY SHANNON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0393929
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AUXILLARY MANAGEMENT REVIEWS THE RETURN IN TOTAL PRIOR TO FILING. RETURN IS AVAILABLE TO BOARD MEMBERS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ANNUAL DISCLOSURES ARE REVIEWED BY THE OFFICE OF HUMAN RESOURCES, IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHAFFEY COMMUNITY COLLEGE DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956000558
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0COMMUNITY COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY COLLEGE DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05885 HAVEN AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RANCHO CUCAMONGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091737
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHAFFEY COMMUNITY COLLEGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02955023
IRS990/TotalAssetsEOYAmt03392233
IRS990/TotalAssetsGrp/BOYAmt02955023
IRS990/TotalAssetsGrp/EOYAmt03392233
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0252372
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031042
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02000295
IRS990/TotalFunctionalExpensesGrp/TotalAmt02031337
IRS990/TotalGrossUBIAmt0243011
IRS990/TotalLiabilitiesBOYAmt0368687
IRS990/TotalLiabilitiesEOYAmt0476020
IRS990/TotalLiabilitiesGrp/BOYAmt0368687
IRS990/TotalLiabilitiesGrp/EOYAmt0476020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02586336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02916213
IRS990/TotalOtherCompensationAmt0130588
IRS990/TotalProgramServiceExpensesAmt02000295
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01857701
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02361214
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0243011
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02955023
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03392233
IRS990/TotReportableCompRltdOrgAmt0364768
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$29.1$0.64$28.5$3.18$2.25$0.93
2023Detailed filing. Detailed filing data is available for this year.$28.1$0.57$27.6$3.15$3.43$0.28
2022Detailed filing. Detailed filing data is available for this year.$28.5$0.60$27.9$2.11$1.97$0.14
2021Detailed filing. Detailed filing data is available for this year.$28.1$0.39$27.7$25.9$1.62$24.3
2020Detailed filing. Detailed filing data is available for this year.$4.21$0.75$3.46$2.09$2.26$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.46$0.83$3.63$2.24$2.41$0.16
2018Detailed filing. Detailed filing data is available for this year.$4.37$0.58$3.79$2.48$2.13$0.35
2017Detailed filing. Detailed filing data is available for this year.$4.17$0.73$3.44$2.59$2.07$0.52
2016Detailed filing. Detailed filing data is available for this year.$3.39$0.48$2.92$2.36$2.03$0.33
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.37$2.59$2.23$2.02$0.21
2014Detailed filing. Detailed filing data is available for this year.$2.55$0.18$2.38$2.09$2.03$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.20$2.32$2.02
2012Summary only. Only limited summary data is available for this year.$2.59$0.35$2.23$1.77$2.23$0.46
2011Summary only. Only limited summary data is available for this year.$3.21$0.51$2.69$2.04$3.11$1.07