Civic Intelligence

Association for Retarded Citizens San Bernardino Area

990 • Fiscal year 2015 • EIN 95-6209160

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 12, 2016

796 E 6th StreetSan Bernardino, CA 92410-4532

(909) 884-6484

Siviq Scores

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

Liabilities / Assets

70th percentile

0.20x

Higher debt load relative to assets than 70% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.06x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

48th percentile

2.5%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$40,707

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

66th percentile

7.6%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-2.2%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$300,418

Up $21,225 (+7.6%) from 2014

Net Assets

Up

$239,765

Up $24,061 (+11%) from 2014

Liabilities

Down

$60,653

Down $2,836 (-4.5%) from 2014

Revenue

Down

$963,112

Down $21,517 (-2.2%) from 2014

Expenses

Down

$939,051

Down $81,752 (-8.0%) from 2014

Net Income

Up

$24,061

Up $60,235 (+167%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $363,406Liabilities 2011: $62,056Net Assets 2011: $301,3502011Assets 2012: $372,084Liabilities 2012: $57,496Net Assets 2012: $314,5882012Assets 2013: $322,494Liabilities 2013: $70,616Net Assets 2013: $251,8782013Assets 2014: $279,193Liabilities 2014: $63,489Net Assets 2014: $215,7042014Assets 2015: $300,418Liabilities 2015: $60,653Net Assets 2015: $239,7652015Assets 2016: $268,704Liabilities 2016: $60,464Net Assets 2016: $208,2402016Assets 2017: $253,773Liabilities 2017: $32,957Net Assets 2017: $220,8162017Assets 2018: $265,233Liabilities 2018: $48,900Net Assets 2018: $216,3332018Assets 2019: $251,363Liabilities 2019: $42,964Net Assets 2019: $208,3992019Assets 2020: $441,811Liabilities 2020: $156,730Net Assets 2020: $285,0812020Assets 2021: $441,813Liabilities 2021: $153,500Net Assets 2021: $288,3132021Assets 2022: $172,687Liabilities 2022: $50,588Net Assets 2022: $122,0992022Assets 2023: $7,692Liabilities 2023: $58,577Net Assets 2023: -$50,8852023Assets 2024: $1,531Liabilities 2024: $116,467Net Assets 2024: -$114,9362024

Highlighted filing

2015

Assets$300,418
Liabilities$60,653
Net Assets$239,765

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $952,319Expenses 2011: $1,026,583Net Income 2011: -$74,2642011Revenue 2012: $1,000,306Expenses 2012: $987,068Net Income 2012: $13,2382012Revenue 2013: $982,668Expenses 2013: $1,045,378Net Income 2013: -$62,7102013Revenue 2014: $984,629Expenses 2014: $1,020,803Net Income 2014: -$36,1742014Revenue 2015: $963,112Expenses 2015: $939,051Net Income 2015: $24,0612015Revenue 2016: $968,444Expenses 2016: $999,969Net Income 2016: -$31,5252016Revenue 2017: $1,011,635Expenses 2017: $999,059Net Income 2017: $12,5762017Revenue 2018: $1,018,211Expenses 2018: $1,022,694Net Income 2018: -$4,4832018Revenue 2019: $1,005,061Expenses 2019: $1,012,995Net Income 2019: -$7,9342019Revenue 2020: $1,081,968Expenses 2020: $1,005,286Net Income 2020: $76,6822020Revenue 2021: $903,940Expenses 2021: $900,708Net Income 2021: $3,2322021Revenue 2022: $884,456Expenses 2022: $1,050,670Net Income 2022: -$166,2142022Revenue 2023: $152,227Expenses 2023: $325,211Net Income 2023: -$172,9842023Revenue 2024: $10,224Expenses 2024: $74,275Net Income 2024: -$64,0512024

Highlighted filing

2015

Revenue$963,112
Expenses$939,051
Net Income$24,061
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 12, 2016
Return Version
2015v2.1
Gross Receipts
$963,112
Mission and Program Overview

Mission

To increase the independence and capabilities of developmentally disabled individuals in the san bernardino area by providing training in vocational, recreational, domestic and social skills within both sheltered and community-based environments.

To improve the independence and capabilities of developmentally disabled individuals in thesan bernardino area by providing training in vocational, recreational, domestic and social skills within both sheltered and community-based environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$141,181$168,762▲ $27,581
Accounts Receivable$73,744$73,981▲ $237
Land, Buildings, and Equipment, Net$47,299$39,120▼ $8,179
Prepaid Expenses and Deferred Charges$16,969$18,555▲ $1,586
Total Assets$279,193$300,418▲ $21,225
Liabilities
Accounts Payable and Accrued Expenses$56,014$56,045▲ $31
Unsecured Notes Loans Payable$7,475$4,608▼ $2,867
Total Liabilities$63,489$60,653▼ $2,836
Net Assets / Fund Balance
Unrestricted Net Assets$215,704$239,765▲ $24,061
Total Net Assets Fund Balance$215,704$239,765▲ $24,061
Total Liabilities and Net Assets / Fund Balance$279,193$300,418▲ $21,225

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,470$222,432$240,902
Equipment$14,296$62,099$76,395
Leasehold Improvements$6,354$54,768$61,122
Other Land Buildings$0$7,522$7,522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristina OxnevadExecutive DirectorFT$40,707$40,707

Board Members and Trustees

NameTitle
Betty WynnPresident
Deanna AllenderMember
Margaret GoodwardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,600
Program Service Revenue
$947,849
Investment Income
$0
Other Revenue
$663
All Other Contributions
$14,600
Change in Net Assets
$24,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$963,112
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$963,112
Total Revenue per Form 990
$963,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$720,695
Other Expenses$218,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$488,478$41,306-$529,784
Other Employee Benefits$94,483$7,362-$101,845
Occupancy$64,146$10,677-$74,823
Payroll Taxes$44,684$3,675-$48,359
Office Expenses$25,506$15,669-$41,175
Current Officers, Directors, Trustees, and Key Employees$38,672$2,035-$40,707
Insurance$26,112$8,334-$34,446
Fees for Services Accounting-$12,000-$12,000
Depreciation Depletion$8,179--$8,179
Other Expenses$4,615$2,533-$7,148
Travel-$5,778-$5,778
Interest-$109-$109
Total Functional Expenses$825,965$113,086$0$939,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$939,051
Total Expenses per Audited Statements$939,051
Total Expenses per Form 990$939,051
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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, Section B, Line 11

The 990 is reviewed by the executive director. A copy is also provided to the governing body after the return is filed. If there are changes to be made, an amended return is filed.

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

Executive director determines that contractors and businesses receiving payments by organization are not affiliated with board members or their families.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy and financial statements are available to the public upon written request. Requests are honored within three business days.

Filing and Contact Details

Filer

Filer Name
Association for Retarded Citizens
EIN
95-6209160
Phone
9098846484
Address
796 E 6TH STREET, SAN BERNARDINO, CA 92410-4532

Signing Officer

Name
Kristina Oxnevad
Title
Executive Director
Phone
9098846484
Signed
2016-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristina Oxnevad
Formed
1952
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
32
Volunteers
0

Preparer

Firm
Eadie and Payne Llp
Address
PO BOX 9360, REDLANDS, CA 92375-2560
Preparer
Deborah L Crowley
Phone
9097932406
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There have been no changes in the current year.

Raw XML Appendix396 raw XML fields

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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0997724
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0999102
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0951313
IRS990ScheduleA/Total509Grp/TotalAmt04894406
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0963112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0984629
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01004266
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01000306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0952319
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04904632
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt018470
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0222432
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0240902
IRS990ScheduleD/EquipmentGrp/BookValueAmt014296
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062099
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076395
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0939051
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06354
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054768
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt061122
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07522
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07522
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0963112
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039120
IRS990ScheduleD/TotalExpensesPerForm990Amt0939051
IRS990ScheduleD/TotalRevenuePerForm990Amt0963112
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0963112
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0939051
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. A COPY IS ALSO PROVIDED TO THE GOVERNING BODY AFTER THE RETURN IS FILED. IF THERE ARE CHANGES TO BE MADE, AN AMENDED RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR DETERMINES THAT CONTRACTORS AND BUSINESSES RECEIVING PAYMENTS BY ORGANIZATION ARE NOT AFFILIATED WITH BOARD MEMBERS OR THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. REQUESTS ARE HONORED WITHIN THREE BUSINESS DAYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE HAVE BEEN NO CHANGES IN THE CURRENT YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0279193
IRS990/TotalAssetsEOYAmt0300418
IRS990/TotalAssetsGrp/BOYAmt0279193
IRS990/TotalAssetsGrp/EOYAmt0300418
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014600
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0825965
IRS990/TotalFunctionalExpensesGrp/TotalAmt0939051
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt063489
IRS990/TotalLiabilitiesEOYAmt060653
IRS990/TotalLiabilitiesGrp/BOYAmt063489
IRS990/TotalLiabilitiesGrp/EOYAmt060653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215704
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0239765
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0825965
IRS990/TotalProgramServiceRevenueAmt0947849
IRS990/TotalReportableCompFromOrgAmt040707
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0948512
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0963112
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0279193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0300418
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05778
IRS990/TravelGrp/TotalAmt05778
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0215704
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0239765
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07475
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt04608
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0796 E 6TH STREET
IRS990/USAddress/CityNm0SAN BERNARDINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0924104532
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA OXNEVAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09098846484
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION FOR RETARDED CITIZENS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SAN BERNARDINO AREA
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0956209160
ReturnHeader/Filer/PhoneNum09098846484
ReturnHeader/Filer/USAddress/AddressLine1Txt0796 E 6TH STREET
ReturnHeader/Filer/USAddress/CityNm0SAN BERNARDINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0924104532
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0951754234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EADIE AND PAYNE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 9360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0923752560
ReturnHeader/PreparerPersonGrp/PhoneNum09097932406
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L CROWLEY
ReturnHeader/ReturnTs02016-08-15T00:00:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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.$0.00$0.12$0.11$0.01$0.07$0.06
2023Summary only. Only limited summary data is available for this year.$0.01$0.06$0.05$0.15$0.33$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.12$0.88$1.05$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.15$0.29$0.90$0.90$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.16$0.29$1.08$1.01$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.04$0.21$1.01$1.01$0.01
2018Summary only. Only limited summary data is available for this year.$0.27$0.05$0.22$1.02$1.02$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.03$0.22$1.01$1.00$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.06$0.21$0.97$1.00$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.06$0.24$0.96$0.94$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.06$0.22$0.98$1.02$0.04
2013Summary only. Only limited summary data is available for this year.$0.32$0.07$0.25$0.98$1.05$0.06
2012Summary only. Only limited summary data is available for this year.$0.37$0.06$0.31$1.00$0.99$0.01
2011Summary only. Only limited summary data is available for this year.$0.36$0.06$0.30$0.95$1.03$0.07