Civic Intelligence

Pacific Crest Youth Arts Organization

990 • Fiscal year 2018 • EIN 95-4424023

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 07, 2019

PO Box 5409Diamond Bar, CA 91765

(909) 287-1310

Siviq Scores

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

Liabilities / Assets

68th percentile

0.25x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

45th percentile

$50,687

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

56th percentile

2.8%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$575,589

Up $15,537 (+2.8%) from 2017

Net Assets

Up

$429,746

Up $26,283 (+6.5%) from 2017

Liabilities

Down

$145,843

Down $10,746 (-6.9%) from 2017

Revenue

Up

$1,329,149

Up $138,114 (+12%) from 2017

Expenses

Up

$1,302,866

Up $146,235 (+13%) from 2017

Net Income

Down

$26,283

Down $8,121 (-24%) from 2017

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

2018

Assets$575,589
Liabilities$145,843
Net Assets$429,746

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

2018

Revenue$1,329,149
Expenses$1,302,866
Net Income$26,283
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$1,463,846
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$378,451$431,227▲ $52,776
Cash and Non-Interest-Bearing Accounts$83,331$119,304▲ $35,973
Pledges and Grants Receivable$36,300$18,650▼ $17,650
Accounts Receivable$45,872$3,455▼ $42,417
Inventories for Sale or Use$5,232$2,517▼ $2,715
Prepaid Expenses and Deferred Charges$10,866$436▼ $10,430
Total Assets$560,052$575,589▲ $15,537
Liabilities
Unsecured Notes Loans Payable$22,552$58,944▲ $36,392
Deferred Revenue$98,665$57,552▼ $41,113
Accounts Payable and Accrued Expenses$29,481$29,347▼ $134
Other Liabilities$5,891--
Total Liabilities$156,589$145,843▼ $10,746
Net Assets / Fund Balance
Unrestricted Net Assets$382,186$421,894▲ $39,708
Temporarily Rstr Net Assets$21,277$7,852▼ $13,425
Total Net Assets Fund Balance$403,463$429,746▲ $26,283
Total Liabilities and Net Assets / Fund Balance$560,052$575,589▲ $15,537

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$431,227$234,626$665,853
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stuart PompelExecutive DiFT$50,687$50,687

Board Members and Trustees

NameTitle
Gerry VanboovenPresident
Adrian RivasBoard Member
Carolyn AndersonBoard Member
Don GundersonBoard Member
George SteeleBoard Member
Jesus HolguinBoard Member
Phil MortensenBoard Member
Ron ClarkBoard Member
Troy BotelloBoard Member
Stephan HamiltonBoard Treasu
Annie KvetonSecretary
Diana Marie HarariVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$229,436
Program Service Revenue
$1,005,436
Investment Income
$10,220
Other Revenue
$84,057
All Other Contributions
$163,724
Change in Net Assets
$26,283

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$26,541
Total Noncash Contributions1$26,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,329,149
Total Revenue per Audited Statements
$1,329,149
Total Revenue per Form 990
$1,329,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,148,159
Salaries, Compensation, and Employee Benefits$154,707
Total Fundraising Expense$30,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,296$11,651-$163,947
Occupancy$120,901$13,957-$134,858
Other Salaries and Wages$64,500$1,656$25,343$91,499
All Other Expenses$20,532$36,193-$56,725
Depreciation Depletion$48,926$2,031-$50,957
Current Officers, Directors, Trustees, and Key Employees-$50,687-$50,687
Other Expenses$38,222$724$157$38,946
Travel$30,659$7,143$55$37,857
Insurance-$22,863-$22,863
Royalties$3,247$13,389-$16,636
Office Expenses$6,598$5,472$3,168$15,238
Payroll Taxes$5,780$4,542$2,199$12,521
Information Technology$2,017$10,323-$12,340
Conferences and Meetings$935$1,586$46$2,567
Advertising$510$1,110-$1,620
Total Functional Expenses$1,084,651$187,247$30,968$1,302,866

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,302,866
Total Expenses per Audited Statements$1,302,866
Total Expenses per Form 990$1,302,866
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,469
Fundraising Direct Expenses$32,498
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$79,531$36,469$12,762$23,707
Total Events$79,531$36,469$32,498$3,971
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 11B

The organization's board of directors review form 990 and communicate their suggestions to the executive director prior to the filing of the form.

Form 990, Page 6, Part VI, Line 12C

Organization regularly and consistently enforces compliance with the policy using board meetings and various forms of communication.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Pacific Crest Youth Arts
EIN
95-4424023
Phone
9092871310
Address
PO BOX 5409, DIAMOND BAR, CA 91765

Signing Officer

Name
Stuart Pompel
Title
Executive Director
Phone
9092871310
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stuart Pompel
Formed
1992
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
27
Volunteers
50

Preparer

Firm
Bentson Vuona & Westersten Llp
Address
17 GODDARD, IRVINE, CA 92618
Preparer
John F Vuona CPA
Phone
9497891050
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional services 152,296 11,651 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
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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.$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