Civic Intelligence

Los Angeles Universal Preschool

EIN 22-3902958 • 501(c)3 • Los Angeles, CA

View Organization Page

Profile

Laup works to improve the quality of early learning and give children the best start in school and life. Its mission is to strengthen education programs, nurture family engagement, grow a qualified workforce and advance public policy that invests in early learning.

515 S FIGUEROA STREET Suite 900Los Angeles, CA 90071

www.laup.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.67x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.23x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

22nd percentile

-5.3%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$280,800

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

19th percentile

-8.2%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$9,025,179

Up $1,257,783 (+16%) from 2019

Liabilities

Up

$6,056,040

Up $2,635,926 (+77%) from 2019

Net Assets

Down

$2,969,139

Down $1,378,143 (-32%) from 2019

Operations
Liabilities / Revenue45th percentileNet Margin22nd percentile

Revenue

Down

$26,158,862

Down $2,329,415 (-8.2%) from 2019

Expenses

Down

$27,537,005

Down $310,882 (-1.1%) from 2019

Net Income

Down

-$1,378,143

Down $2,018,533 (-315%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $23,250,165Liabilities 2010: $6,127,483Net Assets 2010: $17,122,6822010Assets 2011: $13,007,215Liabilities 2011: $10,509,940Net Assets 2011: $2,497,2752011Assets 2012: $15,076,251Liabilities 2012: $12,540,177Net Assets 2012: $2,536,0742012Assets 2013: $13,697,558Liabilities 2013: $11,125,078Net Assets 2013: $2,572,4802013Assets 2014: $30,632,236Liabilities 2014: $27,940,104Net Assets 2014: $2,692,1322014Assets 2015: $36,125,740Liabilities 2015: $33,371,802Net Assets 2015: $2,753,9382015Assets 2016: $43,783,390Liabilities 2016: $40,922,089Net Assets 2016: $2,861,3012016Assets 2017: $19,337,624Liabilities 2017: $14,409,532Net Assets 2017: $4,928,0922017Assets 2018: $7,254,937Liabilities 2018: $3,548,045Net Assets 2018: $3,706,8922018Assets 2019: $7,767,396Liabilities 2019: $3,420,114Net Assets 2019: $4,347,2822019Assets 2020: $9,025,179Liabilities 2020: $6,056,040Net Assets 2020: $2,969,1392020

Highlighted filing

2020

Assets$9,025,179
Liabilities$6,056,040
Net Assets$2,969,139
Open 2020 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $66,044,5882010Expenses 2011: $58,980,9122011Revenue 2012: $58,986,691Expenses 2012: $58,947,892Net Income 2012: $38,7992012Expenses 2013: $67,519,4282013Revenue 2014: $73,658,568Expenses 2014: $73,538,916Net Income 2014: $119,6522014Revenue 2015: $73,642,016Expenses 2015: $73,580,210Net Income 2015: $61,8062015Revenue 2016: $76,212,869Expenses 2016: $76,105,506Net Income 2016: $107,3632016Revenue 2017: $37,800,926Expenses 2017: $35,734,135Net Income 2017: $2,066,7912017Revenue 2018: $27,552,747Expenses 2018: $28,773,947Net Income 2018: -$1,221,2002018Revenue 2019: $28,488,277Expenses 2019: $27,847,887Net Income 2019: $640,3902019Revenue 2020: $26,158,862Expenses 2020: $27,537,005Net Income 2020: -$1,378,1432020

Highlighted filing

2020

Revenue$26,158,862
Expenses$27,537,005
Net Income-$1,378,143
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,025,179
Liabilities
$6,056,040
Net assets
$2,969,139
Revenue
$26,158,862
Expenses
$27,537,005
Net income
-$1,378,143
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$9.03$6.06$2.97$26.2$27.5$1.38
2019Detailed filing. Detailed filing data is available for this year.$7.77$3.42$4.35$28.5$27.8$0.64
2018Detailed filing. Detailed filing data is available for this year.$7.25$3.55$3.71$27.6$28.8$1.22
2017Detailed filing. Detailed filing data is available for this year.$19.3$14.4$4.93$37.8$35.7$2.07
2016Detailed filing. Detailed filing data is available for this year.$43.8$40.9$2.86$76.2$76.1$0.11
2015Detailed filing. Detailed filing data is available for this year.$36.1$33.4$2.75$73.6$73.6$0.06
2014Detailed filing. Detailed filing data is available for this year.$30.6$27.9$2.69$73.7$73.5$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$11.1$2.57$67.5
2012Summary only. Only limited summary data is available for this year.$15.1$12.5$2.54$59.0$58.9$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$10.5$2.50$59.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$6.13$17.1$66.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 31, 2021
Return Version
2019v5.1
Gross Receipts
$26,158,862
Mission and Program Overview

Mission

Child360 works to improve the quality of early learning and give children the best start in school and life. Its mission is to strengthen education programs, nurture family engagement, grow a qualified workforce and advance public policy that invests in early learning.

To advance early education program quality and capacity by supporting the development of the whole child, growing a qualified workforce, and strengthening family engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,112,498$6,952,157▲ $1,839,659
Pledges and Grants Receivable$1,548,511$1,441,413▼ $107,098
Land, Buildings, and Equipment, Net$776,525$504,534▼ $271,991
Prepaid Expenses and Deferred Charges$261,191$57,298▼ $203,893
Accounts Receivable$16,664$17,770▲ $1,106
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$7,767,396$9,025,179▲ $1,257,783
Other Assets Total$52,007$52,007→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,434,259$2,838,595▲ $404,336
Other Liabilities$0$2,805,135▲ $2,805,135
Deferred Revenue$985,855$412,310▼ $573,545
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,420,114$6,056,040▲ $2,635,926
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,330,618$2,951,369▼ $1,379,249
Net Assets With Donor Restrictions$16,664$17,770▲ $1,106
Total Net Assets Fund Balance$4,347,282$2,969,139▼ $1,378,143
Total Liabilities and Net Assets / Fund Balance$7,767,396$9,025,179▲ $1,257,783

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$147,476$7,165,612$7,313,088
Equipment$47,126$520,982$568,108
Leasehold Improvements$309,932$104,431$414,363
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
William F SperlingCEOFT$280,800$280,800
Jesus F AlmodovarChief Financial OfficerFT$228,702$228,702
Dawn A KurtzChief Program OfficerFT$216,382$216,382
Robert LazoManaging Director of ITFT$173,876$173,876
Schellee RocherVP of Program OperationsFT$147,044$147,044
Amy WilliamsDirector of Community EngagementFT$140,866$140,866
Angel WaltersVP Assessment & Pro DevelopmenFT$132,062$132,062
Kimitra N RobinsonDirector HR & AdminstrationFT$124,099$124,099
Kristin FeltzDirector Marketing & CommunicationFT$115,690$115,690
Rosa M ValdesDirector of Research & EvaluationFT$112,336$112,336

Board Members and Trustees

NameTitle
Francie AlexanderBoard Chair
Ani ShabazianBoard Member
Ashely Wiley JohnsonBoard Member
Bishop Henry Hearns SrBoard Member
David CrippensBoard Member
Dorian E TraubeBoard Member
Jose R VillaBoard Member
Nestor BarreroBoard Member
Racheelle Pastor-arizmendiBoard Member
Richard MartinezBoard Member
Tilman GruberBoard Member
Christine Chris NixonBoard Member & Board of Govern
Karen SchoenbaumBoard Member & Finance Committ
Liem T VuBoard Member & Fund Developmen
Kathleen Malaske-SamyBoard Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Bortega GroupIt Maint. & Support560 W MAIN STREET C264, Ahambra, CA 91801$245,817
Bdo USA LLPAudit ServicesPO BOX 677973, Dallas, TX 75267$103,946
Revenue and Support

Revenue Composition

Contributions and Grants
$24,472,687
Program Service Revenue
$1,642,009
Investment Income
$44,166
Other Revenue
$0
All Other Contributions
$338,022
Change in Net Assets
$-1,378,143

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,158,862
Revenue Not Reported on Form 990
$20,615
Total Revenue per Audited Statements
$26,179,477
Total Revenue per Form 990
$26,158,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$18,682,404
Other Expenses$4,459,270
Grants and Similar Amounts Paid$4,395,331
Total Fundraising Expense$328,339
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,143,709$948,166$89,562$13,181,437
Grants to Domestic Orgs$4,141,441--$4,141,441
Other Employee Benefits$2,872,393$404,511$16,147$3,293,051
Payroll Taxes$1,123,335$73,354$6,237$1,202,926
Occupancy$654,646$218,215$166,258$1,039,119
Current Officers, Directors, Trustees, and Key Employees$1,004,990--$1,004,990
Office Expenses$753,798$48,478$20$802,296
Fees for Services Other$533,359$202,968-$736,327
Depreciation Depletion$176,756$58,919$44,891$280,566
Grants to Domestic Individuals$253,890--$253,890
Travel$222,586$4,219$553$227,358
Other Expenses$176,389$9$4,671$176,398
All Other Expenses$83,496$76,258-$159,754
Advertising$96,441$6,579-$103,020
Total Functional Expenses$24,928,711$2,279,955$328,339$27,537,005

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,557,620
Expenses per Audited Statements$27,537,005
Total Expenses per Form 990$27,537,005
Expenses Not Reported on Form 990$20,615
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Los Angeles Unified School DistrictLa, CA-Grant-quality Rating$536,370
Volunteers of America of Los AngelesN Hollywood, CA-Grant-quality Rating$252,300
Flora McGregoryLa, CA-Grant-quality Rating$202,245
Long Beach Day NurseryLong Beach, CA-Grant-quality Rating$201,735
Plaza De La Raza Child Development Services IncPico Rivera, CA-Grant-quality Rating$190,480
Drew Child Development CorporationLos Angeles, CA-Grant-quality Rating$181,925
Sunny West Child Development CenterLos Angeles, CA-Grant-quality Rating$162,525
Compton Unified School DistrictCompton, CA-Grant-quality Rating$114,420
Pomona USDPomona, CA-Grant-quality Rating$106,270
Foundation For Early Childhood EducationEl Monte, CA-Grant-quality Rating$104,210
Baldwin Park Unified School DistrictBaldwin Park, CA-Grant-quality Rating$100,270
Lynwood Unified School DistrictLynwood, CA-Grant-quality Rating$96,360
Hacienda-La Puente USDLa Puente, CA-Grant-quality Rating$86,360
ABC Unified School DistrictCerritos, CA-Grant-quality Rating$86,300
Norwalk La Mirada Unified School DistrictNorwalk, CA-Grant-quality Rating$86,240
El Monte City School DistrictEl Monte, CA-Grant-quality Rating$80,300
SaMo - Malibu USDSanta Monica, CA-Grant-quality Rating$74,270
Salazar FCCLos Angeles, CA-Grant-quality Rating$64,687
Garvey School DistrictRosemead, CA-Grant-quality Rating$60,270
Lots of Tots AcademyLos Angeles, CA-Grant-quality Rating$54,049
Bellflower Unified School DistrictBellflower, CA-Grant-quality Rating$52,180
YWCA of Greater Los AngelesLos Angeles, CA-Grant-quality Rating$48,150
Quality Children's ServiceCarlsbad, CA-Grant-quality Rating$46,210
Long Beach USDLong Beach, CA-Grant-quality Rating$46,000
Lennox SD State PreschoolLennox, CA-Grant-quality Rating$44,150
Around the Korner CenterVan Nuys, CA-Grant-quality Rating$42,120
Child Dev Cons of Eastern LALos Angeles, CA-Grant-quality Rating$36,090
Newhall School DistrictValencia, CA-Grant-quality Rating$36,090
YMCA of Greater Long BeachLong Beach, CA-Grant-quality Rating$34,150
Para Los NinosLos Angeles, CA-Grant-quality Rating$32,150
Pacific ClinicsArcadia, CA-Grant-quality Rating$32,030
Lawndale Elementary School DistrictLawndale, CA-Grant-quality Rating$30,150
Montessori Association of CovinaPomona, CA-Grant-quality Rating$30,150
Human Services AssociationGardens, CA-Grant-quality Rating$30,120
Inglewood Unified School DistrictInglewood, CA-Grant-quality Rating$28,150
Sulphur Springs Union School DistrictCanyon Country, CA-Grant-quality Rating$24,090
Claremont Unified School DistrictClaremont, CA-Grant-quality Rating$24,060
Duarte Unified School DistrictDuarte, CA-Grant-quality Rating$22,090
Bassett Unified School DistrictLa Puente, CA-Grant-quality Rating$20,060
Rodriguez Family Child CareLos Angeles, CA-Grant-quality Rating$18,055
El Proyecto Child Development Services LLCPanorama, CA-Grant-quality Rating$16,060
Covina-Valley Unified School DistrictCovina, CA-Grant-quality Rating$14,060
Saugus Union School DistrictSanta Clarita, CA-Grant-quality Rating$14,030
Long Beach Community Improvement LeagueLong Beach, CA-Grant-quality Rating$12,060
MaryvaleRosemead, CA-Grant-quality Rating$12,060
Montessori Academy of West CovWest Covina, CA-Grant-quality Rating$12,060
PaceLos Angeles, CA-Grant-quality Rating$12,060
Burbank Unified School DistrictBurbank, CA-Grant-quality Rating$12,030
K-Step Montessori IncEl Monte, CA-Grant-quality Rating$12,000
Cerritos CollegeNorwalk, CA-Grant-quality Rating$10,030
Children's Bureau of Southern CaliforniaLos Angeles, CA-Grant-quality Rating$10,030
LA Trade Technical College CDCLa, CA-Grant-quality Rating$10,030
Nex-Gen PreschoolLos Angeles, CA-Grant-quality Rating$10,030
Redondo Beach Unified School DistrictRedondo Beach, CA-Grant-quality Rating$10,030
Acacia Montessori SchoolCovina, CA-Grant-quality Rating$8,060
ALMA Preschool CenterLos Angeles, CA-Grant-quality Rating$8,030
Armenian Relief Society-Nairy ChapterMontebello, CA-Grant-quality Rating$8,030
Azusa Discovery CenterAzusa, CA-Grant-quality Rating$8,030
Camino Nuevo Charter AcademyLos Angeles, CA-Grant-quality Rating$8,030
Cooper Monroe Holdings IncLong Beach, CA-Grant-quality Rating$8,030
Mexican American Opportunity FoundationCommerce, CA-Grant-quality Rating$8,030
Mother's Club Family Learning CenterPasadena, CA-Grant-quality Rating$8,030
Rainbow Child Development CentLos Angeles, CA-Grant-quality Rating$8,030
South Central Los Angeles Ministry Project IncLos Angeles, CA-Grant-quality Rating$8,030
Westside Children's CenterCulver City, CA-Grant-quality Rating$8,030
Glendale CC Children's CenterGlendale, CA-Grant-quality Rating$8,000
Nilofer QuaidTorrance, CA-Grant-quality Rating$8,000
Rainbow-In-A-Cloud CDCAltadena, CA-Grant-quality Rating$8,000
Akitoi Learning CenterS El Monte, CA-Grant-quality Rating$6,030
Azusa Unified School DistrictAzusa, CA-Grant-quality Rating$6,030
Mt San Antonio Community College DistrictWalnut, CA-Grant-quality Rating$6,030
Pinocchio Child Care Center IncLos Angeles, CA-Grant-quality Rating$6,030
The Children's Center IncLos Angeles, CA-Grant-quality Rating$6,030
All Saints Children's CenterPasadena, CA-Grant-quality Rating$6,000
Flynn People IncLos Angeles, CA-Grant-quality Rating$6,000
Little Scholars Academy LLCLa, CA-Grant-quality Rating$6,000
Martin Family Child CareTorrance, CA-Grant-quality Rating$6,000
Mulberry Tree PreschoolWhittier, CA-Grant-quality Rating$6,000
St Mary's Armenial Apostolic ChurchGlendale, CA-Grant-quality Rating$6,000
YMCA of Greater WhittierWhittier, CA-Grant-quality Rating$6,000
Triana HendyLos Angeles, CA-Grant-quality Rating$5,210
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable, Net of Current$1,563,599
Notes Payable, Current$1,241,536
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 35% controlled entity
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
Yes
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 11B:

“The cfo makes a draft of the 990 available to the entire board of directors. Once approved by the board, the return is electronically filed.”

FORM 990, PART VI, SECTION B, LINE 12C:

“Child360 by contract is subject to political reform act and is required annually to file the form 700.”

FORM 990, PART VI, SECTION B, LINE 15:

“The ceo's salary is determined by the board of directors. Other top management official received a performance evaluation and merit increase based on their date of hire or promotion. The ceo prepares peformance evaluations for the executive staff which is comprised of the chief operation officer, chief program officer, and chief finance officer. All others in top management received a performance review from their respective supervisors. After the review/merit, increases are approved by human resources.”

FORM 990, PART VI, SECTION C, LINE 19:

“Child360 makes its governing documents, conflict of interest policy, financial statements, and information returns available upon written request. The information returns are also made available to the public through www.guidestar.org, a public website.”

Filing and Contact Details

Filer

Filer Name
Los Angeles Universal Preschool
EIN
22-3902958
In Care Of
% FERNANDO ALMODOVAR
Phone
2134161200
Address
515 S FIGUEROA STREET Suite 900, LOS ANGELES, CA 90071
Doing Business As
Child360

Signing Officer

Name
Fernando Almodovar
Title
CFO
Phone
2134161200
Signed
2021-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fernando Almodovar
Formed
2004
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
230
Volunteers
13

Preparer

Firm
Bdo USA Llp
Address
299 S MAIN ST 10TH FLOOR, SALT LAKE CITY, UT 84111
Preparer
Joanna Johnston
Phone
8012691818
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

“To advance early education program quality and capacity by supporting the development of the whole child, growing a qualified and diverse workforce, and strenghtening family engagement, to create and sustain strategic partnerships, and to advocate for policies that promote access and program excellence.”

Financial Statement Notes

Part X, Line 2

“Child360 is exempt from income taxes under internal revenue code section 501(c)(3) and section 23701(d) of the california revenue and taxation code. Accordingly, a provision for federal or state income taxes is not recorded in the accompanying financial statements. Child360 is classified as an organization that is not a private foundation under section 509(a)(1) and 170(b)(1)(a) of the internal revenue code. Child360 applies the provisions of fasb accounting standards codification topic no. 740, accounting for uncertainty in income taxes (asc 740). Asc 740 clarifies the uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. To date, child360 has not recorded any uncertain tax positions. In accordance with asc 740, child360 recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained in an audit, based on the technical merits of the position. As of june 30, 2020 and 2019, child360 did not recognize any amount in potential interest and penalties associated with uncertain tax positions. Child360's income tax returns remain subject to examination for all tax years ended on or after june 30, 2017 with regard to all tax positions and results reported.”

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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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