Civic Intelligence

Pacific Crest Youth Arts Organization

990 • Fiscal year 2013 • EIN 95-4424023

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 10, 2014

21231 Fountain Springs Rd91765

(909) 598-5961

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.26x

Higher debt load relative to assets than 72% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

67th percentile

0.13x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$30,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

42nd percentile

-0.1%

Faster asset growth than 42% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$421,851

Down $386 (-0.1%) from 2012

Net Assets

Down

$313,150

Down $16,656 (-5.1%) from 2012

Liabilities

Up

$108,701

Up $16,270 (+18%) from 2012

Revenue

$806,236

No earlier filing loaded for comparison.

Expenses

Up

$822,892

Up $64,868 (+8.6%) from 2012

Net Income

-$16,656

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $379,308Liabilities 2010: $26,545Net Assets 2010: $352,7632010Assets 2011: $398,059Liabilities 2011: $18,765Net Assets 2011: $379,2942011Assets 2012: $422,237Liabilities 2012: $92,431Net Assets 2012: $329,8062012Assets 2013: $421,851Liabilities 2013: $108,701Net Assets 2013: $313,1502013Assets 2014: $452,436Liabilities 2014: $81,934Net Assets 2014: $370,5022014Assets 2015: $619,319Liabilities 2015: $202,173Net Assets 2015: $417,1462015Assets 2016: $533,219Liabilities 2016: $164,160Net Assets 2016: $369,0592016Assets 2017: $560,052Liabilities 2017: $156,589Net Assets 2017: $403,4632017Assets 2018: $575,589Liabilities 2018: $145,843Net Assets 2018: $429,7462018Assets 2019: $596,396Liabilities 2019: $188,420Net Assets 2019: $407,9762019Assets 2020: $671,153Liabilities 2020: $209,271Net Assets 2020: $461,8822020Assets 2021: $1,573,991Liabilities 2021: $694,772Net Assets 2021: $879,2192021Assets 2022: $1,247,359Liabilities 2022: $582,953Net Assets 2022: $664,4062022Assets 2023: $1,502,351Liabilities 2023: $625,782Net Assets 2023: $876,5692023Assets 2024: $1,424,645Liabilities 2024: $589,128Net Assets 2024: $835,5172024

Highlighted filing

2013

Assets$421,851
Liabilities$108,701
Net Assets$313,150

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $641,9912010Expenses 2011: $679,8542011Expenses 2012: $758,0242012Revenue 2013: $806,236Expenses 2013: $822,892Net Income 2013: -$16,6562013Revenue 2014: $941,153Expenses 2014: $883,801Net Income 2014: $57,3522014Revenue 2015: $1,020,506Expenses 2015: $973,862Net Income 2015: $46,6442015Revenue 2016: $1,096,319Expenses 2016: $1,144,406Net Income 2016: -$48,0872016Revenue 2017: $1,191,035Expenses 2017: $1,156,631Net Income 2017: $34,4042017Revenue 2018: $1,329,149Expenses 2018: $1,302,866Net Income 2018: $26,2832018Revenue 2019: $1,386,347Expenses 2019: $1,408,117Net Income 2019: -$21,7702019Revenue 2020: $470,724Expenses 2020: $416,819Net Income 2020: $53,9052020Revenue 2021: $1,358,026Expenses 2021: $940,689Net Income 2021: $417,3372021Revenue 2022: $1,588,620Expenses 2022: $1,803,433Net Income 2022: -$214,8132022Revenue 2023: $2,141,672Expenses 2023: $1,929,509Net Income 2023: $212,1632023Revenue 2024: $1,836,584Expenses 2024: $1,877,636Net Income 2024: -$41,0522024

Highlighted filing

2013

Revenue$806,236
Expenses$822,892
Net Income-$16,656
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 10, 2014
Return Version
2013v3.1
Gross Receipts
$863,608
Mission and Program Overview

Mission

Provide superior educational and competitive arts programs that change the lives of young people in the greater southern california region and prepare them for leadership in a fast-moving world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$321,723$309,015▼ $12,708
Cash and Non-Interest-Bearing Accounts$70,703$56,151▼ $14,552
Pledges and Grants Receivable-$28,090-
Accounts Receivable$6,191$16,790▲ $10,599
Inventories for Sale or Use$12,076$9,055▼ $3,021
Prepaid Expenses and Deferred Charges$11,544$2,750▼ $8,794
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$422,237$421,851▼ $386
Other Assets Total-$0-
Liabilities
Deferred Revenue$30,853$47,554▲ $16,701
Unsecured Notes Loans Payable-$38,543-
Accounts Payable and Accrued Expenses$61,578$19,285▼ $42,293
Other Liabilities-$3,319-
Total Liabilities$92,431$108,701▲ $16,270
Net Assets / Fund Balance
Unrestricted Net Assets$318,055$307,435▼ $10,620
Temporarily Rstr Net Assets$11,751$5,715▼ $6,036
Total Net Assets Fund Balance$329,806$313,150▼ $16,656
Total Liabilities and Net Assets / Fund Balance$422,237$421,851▼ $386

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$309,015$136,485$445,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stuart PompelExecutive DirectorPT$30,000$30,000
Betty YoderBoard TreasurerPT$12,000$12,000

Board Members and Trustees

NameTitle
George PerryBoard President
Jamie FoxBoard Historian
George SteeleBoard Member
Gerry VanboovenBoard Member
Howard HsuBoard Member
Orien PaganBoard Member
Phil MortensenBoard Member
Ron ClarkBoard Member
Steven SchellBoard Member
Troy BotelloBoard Member
Wayne NelsonBoard Member
Leianna UtickBoard Secretary
Don GundersonBord Member
Revenue and Support

Revenue Composition

Contributions and Grants
$144,935
Program Service Revenue
$632,501
Investment Income
$-79
Other Revenue
$28,879
All Other Contributions
$117,216
Change in Net Assets
$-16,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$717,563
Salaries, Compensation, and Employee Benefits$105,329
Total Fundraising Expense$21,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$97,122$10,876-$107,998
Occupancy$58,309$10,515-$68,824
Other Salaries and Wages$41,117$9,418$15,000$65,535
Depreciation Depletion$33,697$2,991-$36,688
Current Officers, Directors, Trustees, and Key Employees-$30,000-$30,000
All Other Expenses$17,992$5,764$3,404$27,160
Travel$13,031$4,913$83$18,027
Insurance$351$14,460-$14,811
Information Technology$100$12,176-$12,276
Other Expenses$33,605$12,200$590$12,200
Payroll Taxes$4,215$4,041$1,538$9,794
Royalties$1,833$4,958-$6,791
Office Expenses-$2,207-$2,207
Advertising$525$770$11$1,306
Conferences and Meetings$418$559$146$1,123
Fees for Services Management--$1,000$1,000
Total Functional Expenses$670,988$130,132$21,772$822,892
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,466
Fundraising Direct Expenses$19,785
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$41,495$28,466$19,785$8,681
Total Events$41,495$28,466$19,785$8,681
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
Sales Tax Payable$3,319
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

EIN
95-4424023
Phone
9095985961

Signing Officer

Name
Stuart Pompel
Title
Executive Director
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
13
Employees
15
Volunteers
50

Preparer

Preparer
John F Vuona CPA
Phone
9497891050
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt013029
IRS990/FundraisingDirectExpensesAmt019785
IRS990/FundraisingGrossIncomeAmt028466
IRS990/GainOrLossGrp/OtherAmt0-79
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt014690
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt06300
IRS990/GrossReceiptsAmt0863608
IRS990/GrossSalesOfInventoryAmt051406
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt012176
IRS990/InformationTechnologyGrp/ProgramServicesAmt0100
IRS990/InformationTechnologyGrp/TotalAmt012276
IRS990/InsuranceGrp/ManagementAndGeneralAmt014460
IRS990/InsuranceGrp/ProgramServicesAmt0351
IRS990/InsuranceGrp/TotalAmt014811
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt012076
IRS990/InventoriesForSaleOrUseGrp/EOYAmt09055
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt031
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0136485
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0321723
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0309015
IRS990/LandBldgEquipCostOrOtherBssAmt0445500
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06379
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE SUPERIOR EDUCATIONAL AND COMPETITIVE ARTS PROGRAMS THAT CHANGE THE LIVES OF YOUNG PEOPLE IN THE GREATER SOUTHERN CALIFORNIA REGION AND PREPARE THEM FOR LEADERSHIP IN A FAST-MOVING WORLD.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0329806
IRS990/NetAssetsOrFundBalancesEOYAmt0313150
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-79
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-79
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt08681
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt020198
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt020198
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt022795
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt010515
IRS990/OccupancyGrp/ProgramServicesAmt058309
IRS990/OccupancyGrp/TotalAmt068824
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02207
IRS990/OfficeExpensesGrp/TotalAmt02207
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TOURING EXPENSES
IRS990/OtherExpensesGrp/Desc1MATERIALS & SUPPLIES
IRS990/OtherExpensesGrp/Desc2REHEARSAL EXPENSE
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/FundraisingAmt0590
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14266
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt212200
IRS990/OtherExpensesGrp/ProgramServicesAmt0324045
IRS990/OtherExpensesGrp/ProgramServicesAmt144628
IRS990/OtherExpensesGrp/ProgramServicesAmt233605
IRS990/OtherExpensesGrp/TotalAmt0324063
IRS990/OtherExpensesGrp/TotalAmt149484
IRS990/OtherExpensesGrp/TotalAmt233605
IRS990/OtherExpensesGrp/TotalAmt312200
IRS990/OtherLiabilitiesGrp/EOYAmt03319
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09418
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041117
IRS990/OtherSalariesAndWagesGrp/TotalAmt065535
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01538
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04041
IRS990/PayrollTaxesGrp/ProgramServicesAmt04215
IRS990/PayrollTaxesGrp/TotalAmt09794
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt028090
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011544
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02750
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DRUM AND BUGLE CORPS
IRS990/ProgramServiceRevenueGrp/Desc1DRUM CORPS SHOWS
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0491170
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1105142
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236189
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0491170
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1105142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236189
IRS990/ProgSrvcAccomActy2Grp/Desc0DRUM CORPS SHOWS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt053112
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0105142
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL PROGRAMS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011471
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt036189
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0123705
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-35824
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0667598
IRS990/PYOtherRevenueAmt036919
IRS990/PYProgramServiceRevenueAmt0583736
IRS990/PYRevenuesLessExpensesAmt0-49488
IRS990/PYSalariesCompEmpBnftPaidAmt090426
IRS990/PYTotalExpensesAmt0758024
IRS990/PYTotalRevenueAmt0708536
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16656
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0491170
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt04958

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.$1.42$0.59$0.84$1.84$1.88$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.63$0.88$2.14$1.93$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.58$0.66$1.59$1.80$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.69$0.88$1.36$0.94$0.42
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.21$0.46$0.47$0.42$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.19$0.41$1.39$1.41$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.15$0.43$1.33$1.30$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.16$0.40$1.19$1.16$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.16$0.37$1.10$1.14$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.20$0.42$1.02$0.97$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.08$0.37$0.94$0.88$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.11$0.31$0.81$0.82$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.09$0.33$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.02$0.38$0.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.03$0.35$0.64