Civic Intelligence

San Luis Obispo Child Development

EIN 23-7111804 • 501(c)3 • San Luis Obispo, CA

Profile

The mission is to provide educational and therapeutic programs that focus on protecting childen through our commitment to heal, support and strengthen families in need.

1720 Bishop StreetSan Luis Obispo, CA 93401
Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

34th percentile

-2.2%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

46th percentile

2.6%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-6.9%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,366,456

Up $157,653 (+13%) from 2023

Liabilities

Up

$305,678

Up $105,002 (+52%) from 2023

Net Assets

Up

$1,060,778

Up $52,651 (+5.2%) from 2023

Revenue

Up

$1,920,490

Up $245,246 (+15%) from 2023

Expenses

Up

$1,867,839

Up $368,852 (+25%) from 2023

Net Income

Down

$52,651

Down $123,606 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $678,054Liabilities 2017: $175,647Net Assets 2017: $502,4072017Assets 2018: $756,852Liabilities 2018: $141,381Net Assets 2018: $615,4712018Assets 2019: $815,978Liabilities 2019: $162,816Net Assets 2019: $653,1622019Assets 2020: $919,810Liabilities 2020: $212,669Net Assets 2020: $707,1412020Assets 2021: $1,016,693Liabilities 2021: $155,745Net Assets 2021: $860,9482021Assets 2022: $1,043,326Liabilities 2022: $211,456Net Assets 2022: $831,8702022Assets 2023: $1,208,803Liabilities 2023: $200,676Net Assets 2023: $1,008,1272023Assets 2024: $1,366,456Liabilities 2024: $305,678Net Assets 2024: $1,060,7782024

Highlighted filing

2024

Assets$1,366,456
Liabilities$305,678
Net Assets$1,060,778

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $956,840Expenses 2017: $993,379Net Income 2017: -$36,5392017Revenue 2018: $1,113,192Expenses 2018: $1,000,128Net Income 2018: $113,0642018Revenue 2019: $1,132,234Expenses 2019: $1,094,543Net Income 2019: $37,6912019Revenue 2020: $1,332,809Expenses 2020: $1,278,830Net Income 2020: $53,9792020Revenue 2021: $1,434,609Expenses 2021: $1,280,669Net Income 2021: $153,9402021Revenue 2022: $1,335,949Expenses 2022: $1,365,027Net Income 2022: -$29,0782022Revenue 2023: $1,675,244Expenses 2023: $1,498,987Net Income 2023: $176,2572023Revenue 2024: $1,920,490Expenses 2024: $1,867,839Net Income 2024: $52,6512024

Highlighted filing

2024

Revenue$1,920,490
Expenses$1,867,839
Net Income$52,651

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 17, 2023
Return Version
2021v4.0
Gross Receipts
$1,335,949
Mission and Program Overview

Mission

The mission is to provide educational and therapeutic programs that focus on protecting childen through our commitment to heal, support and strengthen families in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$472,036$533,717▲ $61,681
Land, Buildings, and Equipment, Net$420,286$398,045▼ $22,241
Savings and Temporary Cash Investments$107,498$107,519▲ $21
Prepaid Expenses and Deferred Charges$531$3,572▲ $3,041
Accounts Receivable$16,253$473▼ $15,780
Intangible Assets$89--
Total Assets$1,016,693$1,043,326▲ $26,633
Liabilities
Accounts Payable and Accrued Expenses$155,745$211,456▲ $55,711
Total Liabilities$155,745$211,456▲ $55,711
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$860,948$831,870▼ $29,078
Total Net Assets Fund Balance$860,948$831,870▼ $29,078
Total Liabilities and Net Assets / Fund Balance$1,016,693$1,043,326▲ $26,633

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$398,045$461,814$859,859
Equipment-$170,662$170,662
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle HolmExecutive DiFT$122,869$122,869

Board Members and Trustees

NameTitle
Michael PassarelliPresident
Jeff ButlerBoard Member
Mike DierBoard Member
Nicole ValentineBoard Member
Trydyn MeachumBoard Member
Karen PrewettSecretary
Susan DierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,109
Program Service Revenue
$1,265,184
Investment Income
$22
Other Revenue
$1,634
All Other Contributions
$69,109
Change in Net Assets
$-29,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,335,949
Total Revenue per Audited Statements
$1,335,949
Total Revenue per Form 990
$1,335,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,002,962
Other Expenses$362,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$693,460$49,595-$743,055
Occupancy$132,477--$132,477
Current Officers, Directors, Trustees, and Key Employees$122,869--$122,869
Payroll Taxes$59,697$4,493-$64,190
Fees for Services Accounting-$63,481-$63,481
Other Employee Benefits$51,357--$51,357
Insurance$26,880--$26,880
Depreciation Depletion$22,330--$22,330
Pension Plan Contributions$19,987$1,504-$21,491
All Other Expenses$10,895$5,960-$16,855
Other Expenses$7,096--$7,096
Fees for Services Other$6,980--$6,980
Office Expenses$4,870$185-$5,055
Information Technology$4,501$267-$4,768
Conferences and Meetings$3,353--$3,353
Fees for Service Investment Mgmnt Fees-$2,605-$2,605
Advertising$1,026--$1,026
Travel$1,005--$1,005
Interest$823$91-$914
Total Functional Expenses$1,236,846$128,181$0$1,365,027

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,367,188
Expenses per Audited Statements$1,365,027
Total Expenses per Form 990$1,365,027
Expenses Not Reported on Form 990$2,161
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
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Mike dier susan dier officer officer married

Form 990, Page 6, Part VI, Line 11B

Tax return is presented at board meeting for review before filing.

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

Members are asked to disclose any conflicts of interest. The compliance of the conflict of interest policy is maintained by the secretary officer annually via questionnaire.

Form 990, Page 6, Part VI, Line 15A

The finance committee evaluates and compares available data to determine appropriate compensation for mangement and requires board approval.

Form 990, Page 6, Part VI, Line 19

The organizations makes it governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
San Luis Obispo Child Development
EIN
23-7111804
Address
1720 BISHOP STREET, SAN LUIS OBISPO, CA 93401
Doing Business As
Child Development Resource Center

Signing Officer

Name
Michael Passarelli
Title
President
Phone
8055440801
Signed
2023-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Passarelli
Formed
1971
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
40
Volunteers
25

Preparer

Firm
Bbfs Inc
Address
3591 SACRAMENTO DR STE 106, SAN LUIS OBISPO, CA 93401-7256
Preparer
Michelle J Welshons Ea Ata Atp
Phone
8055441656
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Cp interns: interns may work closely with assigned teaching teams in the daily planning and implementation of lesson plans. This may involve assisting small groups of students, occasionally leading lessons, preparing materials, and other teaching-related duties. Interns can be responsible for lesson planning and implementation, classroom management, and creating an effective communication team teaching environment. Psychology and/or second quarter interns may also assist teachers with the implementation of social-emotional skill development, provide interventions that redirect behaviors & prevent inappropriate behavioral responses, provide interventions that improve client social functioning, daily living, and essential coping skills and calm-down methods as well as present specified documentation for assigned students. Meet with the supervisor to discuss the assigned student's progress and goals regularly. Cp interns(masters students): cp interns run social groups within the classrooms. Our social skills groups promote prosocial behaviors and interactions with peers as well as offer a safe environment to learn appropriate ways to express and identify emotions and self-regulation techniques. The group emphasizes interpersonal skills that will include discussing feelings, sharing ideas, and practicing new behaviors ash interns observe in classrooms, play with the kids, help out with circle/tables as an extra hand. An ash interns' time is to be spent engaging with the kids, asking staff questions, identifying symptoms, and discussing predisposing factors impacting our children. Grizzly interns are here for job shadowing. They can do light cleaning but are treated as any other intern. They are here to learn job skills. Grizzly interns will help in the classrooms but aren't used for ratio.

Form 990, Part XI, Line 9

Gaap depreciation adj 2,161 gaap depreciation adj -2,161 gaap adj for depreciation (not tax basis)

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Other revenue not on books statement 0

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 2,161

Schedule D, Page 4, Part XII, Line 4B

Other expense not on books statement 0

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IRS990/ProgramServiceRevenueGrp/Desc1CACFP PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2CRRSA STIPEND 2021 & 2022
IRS990/ProgramServiceRevenueGrp/Desc3OTHER FEES
IRS990/ProgramServiceRevenueGrp/Desc4PRIVATE PAY
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IRS990/ProgSrvcAccomActy2Grp/Desc0THERAPY PROGRAMS: LICENSED MARRIAGE AND FAMLY THERAPISTS PROVIDE CHILDREN, ADOLESCENTS, AND THIER PARENTS TREATMENT FOR ANY MENTAL HEALTH ISSUE. CAUSE OF TREATMENT RANGE FROM FAMILY COMMUNICATION ISSUES AND PARENTING TRAUMA, ABUSE, AND MORE SEVERE MENTAL-HEALTH ISSUES. INDIVIDUALS CAN USE THEIR MEDI-CAL INSURANCE OR A SLIDING SCALE FOR OTHER TYPES OF INSURANCE. OPEN TO THE COMMUNITY, FAMILIES AND CHILDREN NEED NOT BE A PART OF THE PRESCHOOL PROGRAM TO QUALIFY FOR THERAPY SERVICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FOOD PROGRAM: THE CHILD AND ADULT CARE FOOD PROGRAM PROVIDES THE PRESCHOOL CHILDREN WITH 80% OF THEIR DAILY NUTRITION. OUR CERTIFIED NUTRITIONIST COOKS A DELICIOUS BREAKFAST, LUNCH AND AFTERNOON SNACK FROM SCRATH EACH DAY TO TEACH CHILDREN THE IMPORTANCE OF EATING WELL AND PROPER NUTRITION.
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0398045
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IRS990ScheduleD/OtherExpensesIncludedAmt02161
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OTHER REVENUE NOT ON BOOKS STATEMENT 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 2,161
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2OTHER EXPENSE NOT ON BOOKS STATEMENT 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CP INTERNS: INTERNS MAY WORK CLOSELY WITH ASSIGNED TEACHING TEAMS IN THE DAILY PLANNING AND IMPLEMENTATION OF LESSON PLANS. THIS MAY INVOLVE ASSISTING SMALL GROUPS OF STUDENTS, OCCASIONALLY LEADING LESSONS, PREPARING MATERIALS, AND OTHER TEACHING-RELATED DUTIES. INTERNS CAN BE RESPONSIBLE FOR LESSON PLANNING AND IMPLEMENTATION, CLASSROOM MANAGEMENT, AND CREATING AN EFFECTIVE COMMUNICATION TEAM TEACHING ENVIRONMENT. PSYCHOLOGY AND/OR SECOND QUARTER INTERNS MAY ALSO ASSIST TEACHERS WITH THE IMPLEMENTATION OF SOCIAL-EMOTIONAL SKILL DEVELOPMENT, PROVIDE INTERVENTIONS THAT REDIRECT BEHAVIORS & PREVENT INAPPROPRIATE BEHAVIORAL RESPONSES, PROVIDE INTERVENTIONS THAT IMPROVE CLIENT SOCIAL FUNCTIONING, DAILY LIVING, AND ESSENTIAL COPING SKILLS AND CALM-DOWN METHODS AS WELL AS PRESENT SPECIFIED DOCUMENTATION FOR ASSIGNED STUDENTS. MEET WITH THE SUPERVISOR TO DISCUSS THE ASSIGNED STUDENT'S PROGRESS AND GOALS REGULARLY. CP INTERNS(MASTERS STUDENTS): CP INTERNS RUN SOCIAL GROUPS WITHIN THE CLASSROOMS. OUR SOCIAL SKILLS GROUPS PROMOTE PROSOCIAL BEHAVIORS AND INTERACTIONS WITH PEERS AS WELL AS OFFER A SAFE ENVIRONMENT TO LEARN APPROPRIATE WAYS TO EXPRESS AND IDENTIFY EMOTIONS AND SELF-REGULATION TECHNIQUES. THE GROUP EMPHASIZES INTERPERSONAL SKILLS THAT WILL INCLUDE DISCUSSING FEELINGS, SHARING IDEAS, AND PRACTICING NEW BEHAVIORS ASH INTERNS OBSERVE IN CLASSROOMS, PLAY WITH THE KIDS, HELP OUT WITH CIRCLE/TABLES AS AN EXTRA HAND. AN ASH INTERNS' TIME IS TO BE SPENT ENGAGING WITH THE KIDS, ASKING STAFF QUESTIONS, IDENTIFYING SYMPTOMS, AND DISCUSSING PREDISPOSING FACTORS IMPACTING OUR CHILDREN. GRIZZLY INTERNS ARE HERE FOR JOB SHADOWING. THEY CAN DO LIGHT CLEANING BUT ARE TREATED AS ANY OTHER INTERN. THEY ARE HERE TO LEARN JOB SKILLS. GRIZZLY INTERNS WILL HELP IN THE CLASSROOMS BUT AREN'T USED FOR RATIO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MIKE DIER SUSAN DIER OFFICER OFFICER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS PRESENTED AT BOARD MEETING FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST. THE COMPLIANCE OF THE CONFLICT OF INTEREST POLICY IS MAINTAINED BY THE SECRETARY OFFICER ANNUALLY VIA QUESTIONNAIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE EVALUATES AND COMPARES AVAILABLE DATA TO DETERMINE APPROPRIATE COMPENSATION FOR MANGEMENT AND REQUIRES BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GAAP DEPRECIATION ADJ 2,161 GAAP DEPRECIATION ADJ -2,161 GAAP ADJ FOR DEPRECIATION (NOT TAX BASIS)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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