Civic Intelligence

Antelope Valley Foundation for the Developmentally Disabled

990 • Fiscal year 2023 • EIN 95-4215965

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

646 West Lancaster Blvd 109Lancaster, CA 93534

(661) 945-7290

Siviq Scores

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

Liabilities / Assets

58th percentile

0.12x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.22x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

2nd percentile

-206%

Higher net margin than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-52%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-71%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,038,636

Down $1,107,746 (-52%) from 2022

Net Assets

Down

$917,102

Down $1,141,203 (-55%) from 2022

Liabilities

Up

$121,534

Up $33,457 (+38%) from 2022

Revenue

Down

$553,222

Down $1,360,021 (-71%) from 2022

Expenses

Up

$1,694,427

Up $86,556 (+5.4%) from 2022

Net Income

Down

-$1,141,205

Down $1,446,577 (-474%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $991,945Liabilities 2011: $102,029Net Assets 2011: $889,9162011Assets 2012: $915,929Liabilities 2012: $178,183Net Assets 2012: $737,7462012Assets 2013: $945,227Liabilities 2013: $151,915Net Assets 2013: $793,3122013Assets 2014: $1,036,324Liabilities 2014: $169,657Net Assets 2014: $866,6672014Assets 2015: $1,062,916Liabilities 2015: $145,738Net Assets 2015: $917,1782015Assets 2017: $974,841Liabilities 2017: $79,748Net Assets 2017: $895,0932017Assets 2018: $1,003,998Liabilities 2018: $87,727Net Assets 2018: $916,2712018Assets 2019: $964,329Liabilities 2019: $86,587Net Assets 2019: $877,7422019Assets 2020: $1,262,065Liabilities 2020: $386,062Net Assets 2020: $876,0032020Assets 2021: $1,356,925Liabilities 2021: $107,757Net Assets 2021: $1,249,1682021Assets 2022: $2,146,382Liabilities 2022: $88,077Net Assets 2022: $2,058,3052022Assets 2023: $1,038,636Liabilities 2023: $121,534Net Assets 2023: $917,1022023Assets 2024: $488,393Liabilities 2024: $197,553Net Assets 2024: $290,8402024

Highlighted filing

2023

Assets$1,038,636
Liabilities$121,534
Net Assets$917,102

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $2,518,867Expenses 2011: $2,426,064Net Income 2011: $92,8032011Revenue 2012: $2,559,228Expenses 2012: $2,630,602Net Income 2012: -$71,3742012Revenue 2013: $2,542,212Expenses 2013: $2,483,121Net Income 2013: $59,0912013Revenue 2014: $2,445,393Expenses 2014: $2,372,038Net Income 2014: $73,3552014Revenue 2015: $2,414,671Expenses 2015: $2,364,160Net Income 2015: $50,5112015Revenue 2017: $2,022,050Expenses 2017: $1,879,027Net Income 2017: $143,0232017Revenue 2018: $1,999,153Expenses 2018: $1,977,975Net Income 2018: $21,1782018Revenue 2019: $2,065,847Expenses 2019: $2,104,375Net Income 2019: -$38,5282019Revenue 2020: $2,104,832Expenses 2020: $2,106,572Net Income 2020: -$1,7402020Revenue 2021: $1,942,347Expenses 2021: $1,865,449Net Income 2021: $76,8982021Revenue 2022: $1,913,243Expenses 2022: $1,607,871Net Income 2022: $305,3722022Revenue 2023: $553,222Expenses 2023: $1,694,427Net Income 2023: -$1,141,2052023Revenue 2024: $69,290Expenses 2024: $1,427,590Net Income 2024: -$1,358,3002024

Highlighted filing

2023

Revenue$553,222
Expenses$1,694,427
Net Income-$1,141,205
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$553,222
Mission and Program Overview

Mission

Education and training of developmentally disabled individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,762,019$935,375▼ $826,644
Accounts Receivable$126,485$0▼ $126,485
Savings and Temporary Cash Investments$196,146$63,899▼ $132,247
Land, Buildings, and Equipment, Net$26,853$26,853→ $0
Prepaid Expenses and Deferred Charges-$929-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,146,382$1,038,636▼ $1,107,746
Other Assets Total$34,879$11,580▼ $23,299
Liabilities
Accounts Payable and Accrued Expenses$23,319$61,545▲ $38,226
Other Liabilities$64,758$59,989▼ $4,769
Total Liabilities$88,077$121,534▲ $33,457
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,058,305$917,102▼ $1,141,203
Total Net Assets Fund Balance$2,058,305$917,102▼ $1,141,203
Total Liabilities and Net Assets / Fund Balance$2,146,382$1,038,636▼ $1,107,746

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$113,431-$113,431
Leasehold Improvements$39,830-$39,830
Other Land Buildings$-126,408$132,365$5,957
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$542,806
Program Service Revenue
$0
Investment Income
$10,416
Other Revenue
$0
All Other Contributions
$542,806
Change in Net Assets
$-1,141,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,284,053
Other Expenses$410,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$938,161$182,138-$1,120,299
Occupancy$141,295$27,431-$168,726
Other Employee Benefits$75,513$14,660-$90,173
Payroll Taxes$61,618$11,963-$73,581
Insurance$60,516$11,748-$72,264
All Other Expenses$43,123$5,683-$48,806
Fees for Services Accounting$15,941$3,095-$19,036
Other Expenses$14,853$2,884-$17,737
Office Expenses$7,780$1,511-$9,291
Information Technology$1,128$219-$1,347
Total Functional Expenses$1,421,200$273,227$0$1,694,427
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued payroll and taxes$39,380
Accrued vacation$20,609
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Section A, Line 4

The organization entered a subsidiary-parent relationship with the adult skills center, with antelope valley foundation for the developmentally disabled remaining as the subsidiary.

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

Form 990 reviewed and approved by the subsidiary board before filing.

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

Board of directors monitors conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are on file and made available for inspection upon a qualified request.

Filing and Contact Details

Filer

Filer Name
Antelope Valley Foundation for the
EIN
95-4215965
Phone
6619457290
Address
646 West Lancaster Blvd 109, Lancaster, CA 93534

Signing Officer

Name
Dennis Rutnam
Title
CEO
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
28

Preparer

Firm
Melissa A Pacheco & Associates
Address
27201 Tourney Rd Ste 201, Valencia, CA 91355
Preparer
Melissa Pacheco
Phone
8183192753
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On september 30, 2022, the organization was acquired by the adult skills center (tasc). Tasc is a california nonprofit corporation which serves individuals with intellectual and developmental disabiltiies. In connection with this acquisition, tasc became the 100% sole corporate member of avfdd. The acquisition took place to effectuate improvements and efficiencies in management and governance.

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0917102
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt027431
IRS990/OccupancyGrp/ProgramServicesAmt0141295
IRS990/OccupancyGrp/TotalAmt0168726
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01511
IRS990/OfficeExpensesGrp/ProgramServicesAmt07780
IRS990/OfficeExpensesGrp/TotalAmt09291
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt034879
IRS990/OtherAssetsTotalGrp/EOYAmt011580
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014660
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt075513
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090173
IRS990/OtherExpensesGrp/Desc0Consultant fees
IRS990/OtherExpensesGrp/Desc1Maintenance
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04877
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13882
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23136
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32884
IRS990/OtherExpensesGrp/ProgramServicesAmt025123
IRS990/OtherExpensesGrp/ProgramServicesAmt119998
IRS990/OtherExpensesGrp/ProgramServicesAmt216151
IRS990/OtherExpensesGrp/ProgramServicesAmt314853
IRS990/OtherExpensesGrp/TotalAmt030000
IRS990/OtherExpensesGrp/TotalAmt123880
IRS990/OtherExpensesGrp/TotalAmt219287
IRS990/OtherExpensesGrp/TotalAmt317737
IRS990/OtherLiabilitiesGrp/BOYAmt064758
IRS990/OtherLiabilitiesGrp/EOYAmt059989
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182138
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0938161
IRS990/OtherSalariesAndWagesGrp/TotalAmt01120299
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011963
IRS990/PayrollTaxesGrp/ProgramServicesAmt061618
IRS990/PayrollTaxesGrp/TotalAmt073581
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0929
IRS990/PriorPeriodAdjustmentsAmt02
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01903596
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09647
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0450840
IRS990/PYRevenuesLessExpensesAmt0305372
IRS990/PYSalariesCompEmpBnftPaidAmt01157031
IRS990/PYTotalExpensesAmt01607871
IRS990/PYTotalRevenueAmt01913243
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1141205
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0196146
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0542806
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01791425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01933760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02097594
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02061129
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08426714
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010416
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09647
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04952
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0793
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027679
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99670
IRS990ScheduleA/PublicSupportTotal170Amt08426714
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0542806
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01791425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01933760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02097594
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02061129
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08426714
IRS990ScheduleA/TotalSupportAmt08454393
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0113431
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113431
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039830
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt039830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-126408
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0132365
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05957
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120609
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued payroll and taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacation
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026853
IRS990ScheduleD/TotalLiabilityAmt059989
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON SEPTEMBER 30, 2022, THE ORGANIZATION WAS ACQUIRED BY THE ADULT SKILLS CENTER (TASC). TASC IS A CALIFORNIA NONPROFIT CORPORATION WHICH SERVES INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILTIIES. IN CONNECTION WITH THIS ACQUISITION, TASC BECAME THE 100% SOLE CORPORATE MEMBER OF AVFDD. THE ACQUISITION TOOK PLACE TO EFFECTUATE IMPROVEMENTS AND EFFICIENCIES IN MANAGEMENT AND GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ENTERED A SUBSIDIARY-PARENT RELATIONSHIP WITH THE ADULT SKILLS CENTER, WITH ANTELOPE VALLEY FOUNDATION FOR THE DEVELOPMENTALLY DISABLED REMAINING AS THE SUBSIDIARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 REVIEWED AND APPROVED BY THE SUBSIDIARY BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS MONITORS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ON FILE AND MADE AVAILABLE FOR INSPECTION UPON A QUALIFIED REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE ADULT SKILLS CENTER

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