Civic Intelligence

Partnership for Children

990 • Fiscal year 2018 • EIN 02-0646450

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 15, 2019

342 Pajaro StreetSalinas, CA 93901

(831) 422-3002

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.02x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

33rd percentile

-3.3%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$65,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

22nd percentile

-18%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$42,631

Down $9,114 (-18%) from 2017

Net Assets

Down

$37,303

Down $8,981 (-19%) from 2017

Liabilities

Down

$5,328

Down $133 (-2.4%) from 2017

Revenue

Up

$268,776

Up $52,456 (+24%) from 2017

Expenses

Up

$277,757

Up $33,495 (+14%) from 2017

Net Income

Up

-$8,981

Up $18,961 (+68%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $225,171Liabilities 2012: $4,423Net Assets 2012: $220,7482012Assets 2013: $87,869Liabilities 2013: $5,339Net Assets 2013: $82,5302013Assets 2014: $134,686Liabilities 2014: $5,532Net Assets 2014: $129,1542014Assets 2015: $28,968Liabilities 2015: $6,839Net Assets 2015: $22,1292015Assets 2016: $81,844Liabilities 2016: $6,788Net Assets 2016: $75,0562016Assets 2017: $51,745Liabilities 2017: $5,461Net Assets 2017: $46,2842017Assets 2018: $42,631Liabilities 2018: $5,328Net Assets 2018: $37,3032018Assets 2019: $116,344Liabilities 2019: $4,317Net Assets 2019: $112,0272019Assets 2020: $163,313Liabilities 2020: $58,990Net Assets 2020: $104,3232020Assets 2021: $140,320Liabilities 2021: $65,700Net Assets 2021: $74,6202021Assets 2022: $177,232Liabilities 2022: $18,326Net Assets 2022: $158,9062022Assets 2023: $143,037Liabilities 2023: $14,406Net Assets 2023: $128,6312023Assets 2024: $110,120Liabilities 2024: $9,600Net Assets 2024: $100,5202024

Highlighted filing

2018

Assets$42,631
Liabilities$5,328
Net Assets$37,303

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $432,806Expenses 2012: $573,362Net Income 2012: -$140,5562012Revenue 2013: $338,675Expenses 2013: $476,893Net Income 2013: -$138,2182013Revenue 2014: $384,281Expenses 2014: $338,199Net Income 2014: $46,0822014Revenue 2015: $255,153Expenses 2015: $362,178Net Income 2015: -$107,0252015Revenue 2016: $307,076Expenses 2016: $254,202Net Income 2016: $52,8742016Revenue 2017: $216,320Expenses 2017: $244,262Net Income 2017: -$27,9422017Revenue 2018: $268,776Expenses 2018: $277,757Net Income 2018: -$8,9812018Revenue 2019: $355,027Expenses 2019: $284,504Net Income 2019: $70,5232019Revenue 2020: $399,952Expenses 2020: $355,137Net Income 2020: $44,8152020Revenue 2021: $394,549Expenses 2021: $424,252Net Income 2021: -$29,7032021Revenue 2022: $506,289Expenses 2022: $473,931Net Income 2022: $32,3582022Revenue 2023: $508,495Expenses 2023: $571,445Net Income 2023: -$62,9502023Revenue 2024: $553,664Expenses 2024: $586,283Net Income 2024: -$32,6192024

Highlighted filing

2018

Revenue$268,776
Expenses$277,757
Net Income-$8,981
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 15, 2019
Return Version
2017v2.2
Gross Receipts
$268,776
Mission and Program Overview

Mission

To increase access to medical care for children with serious illnesses and support their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$27,940$21,581▼ $6,359
Cash and Non-Interest-Bearing Accounts$20,569$18,540▼ $2,029
Inventories for Sale or Use$991$1,005▲ $14
Pledges and Grants Receivable-$750-
Savings and Temporary Cash Investments$1,495$5▼ $1,490
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$51,745$42,631▼ $9,114
Other Assets Total$750$750→ $0
Liabilities
Other Liabilities$5,461$5,328▼ $133
Total Liabilities$5,461$5,328▼ $133
Net Assets / Fund Balance
Temporarily Rstr Net Assets$17,875$20,475▲ $2,600
Unrestricted Net Assets$28,409$16,828▼ $11,581
Total Net Assets Fund Balance$46,284$37,303▼ $8,981
Total Liabilities and Net Assets / Fund Balance$51,745$42,631▼ $9,114

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,581$42,551$64,132
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer RamirezExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Yvette PadillaPresident
Angela ChestnutDirector
Renee BerrySecretary
Cori GerlachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$268,763
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$268,763
Change in Net Assets
$-8,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,106
Salaries, Compensation, and Employee Benefits$100,651
Total Fundraising Expense$5,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,250$6,500$3,250$65,000
Occupancy$14,003$2,625$875$17,503
Other Salaries and Wages$15,600--$15,600
Other Employee Benefits$10,753$999$499$12,251
Insurance$9,113$1,771$46$10,930
Payroll Taxes$6,856$629$315$7,800
Depreciation Depletion$6,116$238-$6,354
Fees for Services Accounting$360$5,639-$5,999
Office Expenses$1,351$423$78$1,852
All Other Expenses$205$38$13$256
Other Expenses$3,473$201$217$201
Advertising$87-$87$174
Travel$52--$52
Total Functional Expenses$252,663$19,714$5,380$277,757
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
Payroll Liabilities$5,328
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
Yes
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

The draft 990 is distributed via email to the entire board for review and comment and is approved by the board before submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When a new board member is elected, the conflict of interest policy is part of their board packet and is completed at that time. The policy is monitored by reviewing it with the board at the beginning of every calendar year.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director salary determination is made by the board based on industry standards balanced by financial capacities.

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

Upon request.

Filing and Contact Details

Filer

Filer Name
Partnership for Children
EIN
02-0646450
Phone
8314223002
Address
342 PAJARO STREET, SALINAS, CA 93901

Signing Officer

Name
Jennifer Ramirez
Title
Executive Director
Signed
2019-03-15
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
12

Preparer

Firm
Patricia A Beckwith CPA
Address
4630 Soquel Drive, Soquel, CA 95073
Preparer
Patricia A Beckwith CPA
Phone
8316610665
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Financial statement report draft is mailed to Executive Director. Report is reviewed,discussed, and approved at Board of Directors meeting

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization on its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the School in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0385861
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization on its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the School in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalLiabilityAmt05328
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft 990 is distributed via email to the entire board for review and comment and is approved by the board before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When a new board member is elected, the conflict of interest policy is part of their board packet and is completed at that time. The policy is monitored by reviewing it with the board at the beginning of every calendar year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director salary determination is made by the board based on industry standards balanced by financial capacities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial statement report draft is mailed to Executive Director. Report is reviewed,discussed, and approved at Board of Directors meeting
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0268776
IRS990/TotalVolunteersCnt012
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IRS990/TravelGrp/ProgramServicesAmt052
IRS990/TravelGrp/TotalAmt052
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.partnershipforkids.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER RAMIREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARTNERSHIP FOR CHILDREN
ReturnHeader/Filer/BusinessNameControlTxt0PART
ReturnHeader/Filer/EIN0020646450
ReturnHeader/Filer/PhoneNum08314223002
ReturnHeader/Filer/USAddress/AddressLine1Txt0342 PAJARO STREET
ReturnHeader/Filer/USAddress/CityNm0SALINAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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