Civic Intelligence

Partnership for Children

990 • Fiscal year 2019 • EIN 02-0646450

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

342 Pajaro StSalinas, CA 93901

(831) 422-3002

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.04x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.01x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

95th percentile

$65,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

94th percentile

173%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$116,344

Up $73,713 (+173%) from 2018

Net Assets

Up

$112,027

Up $74,724 (+200%) from 2018

Liabilities

Down

$4,317

Down $1,011 (-19%) from 2018

Revenue

Up

$355,027

Up $86,251 (+32%) from 2018

Expenses

Up

$284,504

Up $6,747 (+2.4%) from 2018

Net Income

Up

$70,523

Up $79,504 (+885%) from 2018

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

2019

Assets$116,344
Liabilities$4,317
Net Assets$112,027

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

2019

Revenue$355,027
Expenses$284,504
Net Income$70,523
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 15, 2020
Return Version
2018v3.1
Gross Receipts
$355,027
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
Savings and Temporary Cash Investments$5$66,549▲ $66,544
Land, Buildings, and Equipment, Net$21,581$27,121▲ $5,540
Cash and Non-Interest-Bearing Accounts$18,540$12,885▼ $5,655
Pledges and Grants Receivable-$6,800-
Prepaid Expenses and Deferred Charges-$2,239-
Inventories for Sale or Use$1,005$0▼ $1,005
Accounts Receivable$750$0▼ $750
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$42,631$116,344▲ $73,713
Other Assets Total$750$750→ $0
Liabilities
Other Liabilities$5,328$4,317▼ $1,011
Total Liabilities$5,328$4,317▼ $1,011
Net Assets / Fund Balance
Unrestricted Net Assets$16,828$69,376▲ $52,548
Temporarily Rstr Net Assets$20,475$42,651▲ $22,176
Total Net Assets Fund Balance$37,303$112,027▲ $74,724
Total Liabilities and Net Assets / Fund Balance$42,631$116,344▲ $73,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,121$43,514$70,635
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Yvette PadillaPresident
Angela ChesnutBoard Member
Renee BerrySecretary
Cori GerlachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$354,958
Program Service Revenue
$0
Investment Income
$69
Other Revenue
$0
All Other Contributions
$354,958
Change in Net Assets
$70,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,151
Salaries, Compensation, and Employee Benefits$102,353
Total Fundraising Expense$6,555
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$15,166$1,784$892$17,842
Other Salaries and Wages$15,600--$15,600
Other Employee Benefits$12,121$1,426$713$14,260
Fees for Services Other$11,467$1,349$674$13,490
All Other Expenses$7,276$1,017$427$8,720
Payroll Taxes$6,369$749$375$7,493
Other Expenses$6,041--$6,041
Insurance$2,448$288$144$2,880
Travel$2,428--$2,428
Fees for Services Accounting$718$85$42$845
Office Expenses$445$52$26$523
Advertising$211$25$12$248
Total Functional Expenses$264,674$13,275$6,555$284,504
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 Vacation$4,316
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 St, Salinas, CA 93901

Signing Officer

Name
Jennifer Ramirez
Title
Executive Director
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Ramirez
Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
12

Preparer

Firm
Chad Hoesing CPA Inc
Address
331 Soquel Ave Ste 205, Santa Cruz, CA 95062
Preparer
Chad Hoesing
Phone
8314257193
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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/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
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