Civic Intelligence

Big Up Kidz

990 • Fiscal year 2018 • EIN 27-3340467

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

3226 Conata StreetDuarte, CA 91010

(323) 652-2103

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

3rd percentile

-255%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$19,436

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 40.6% of source-year revenue.

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

Asset Growth

2nd percentile

-99%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

3rd percentile

-87%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Down

$1,178

Down $138,448 (-99%) from 2017

Net Assets

Down

$1,068

Down $121,893 (-99%) from 2017

Liabilities

Down

$110

Down $16,555 (-99%) from 2017

Revenue

Down

$47,880

Down $308,633 (-87%) from 2017

Expenses

Down

$169,772

Down $118,086 (-41%) from 2017

Net Income

Down

-$121,892

Down $190,547 (-278%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2016: $102,508Liabilities 2016: $60,055Net Assets 2016: $42,4532016Assets 2017: $139,626Liabilities 2017: $16,665Net Assets 2017: $122,9612017Assets 2018: $1,178Liabilities 2018: $110Net Assets 2018: $1,0682018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2018

Assets$1,178
Liabilities$110
Net Assets$1,068

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $346,546Expenses 2016: $305,966Net Income 2016: $40,5802016Revenue 2017: $356,513Expenses 2017: $287,858Net Income 2017: $68,6552017Revenue 2018: $47,880Expenses 2018: $169,772Net Income 2018: -$121,8922018Revenue 2019: $42,348Expenses 2019: $48,515Net Income 2019: -$6,1672019

Highlighted filing

2018

Revenue$47,880
Expenses$169,772
Net Income-$121,892
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$47,880
Mission and Program Overview

Mission

Big Up Kidz' (BUK) mission is to help the community reach for a brighter future by providing youth and

Big up kids' (buk) mission is to help the community reach for a brighter future by providing youth and families with opportunities to learn, explore and grow in a safe and

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$107,250--
Land, Buildings, and Equipment, Net$806$806→ $0
Cash and Non-Interest-Bearing Accounts$31,570$372▼ $31,198
Total Assets$139,626$1,178▼ $138,448
Liabilities
Unsecured Notes Loans Payable$6,703--
Accounts Payable and Accrued Expenses$9,962$110▼ $9,852
Total Liabilities$16,665$110▼ $16,555
Net Assets / Fund Balance
Temporarily Rstr Net Assets$11,250--
Unrestricted Net Assets$111,711$1,068▼ $110,643
Total Net Assets Fund Balance$122,961$1,068▼ $121,893
Total Liabilities and Net Assets / Fund Balance$139,626$1,178▼ $138,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$806$1,209$2,015
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anthony CalbreraCEOFT$19,436$19,436

Board Members and Trustees

NameTitle
Jeremy GeorgeBoard Chair
Harvey HoltBoard Member
Jeremy JamesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,447
Program Service Revenue
$14,433
Investment Income
$0
Other Revenue
$0
All Other Contributions
$33,447
Change in Net Assets
$-121,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,398
Salaries, Compensation, and Employee Benefits$41,924
Grants and Similar Amounts Paid$450
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$91,499$0$0$91,499
Current Officers, Directors, Trustees, and Key Employees$16,006$3,430$0$19,436
Other Salaries and Wages$14,900$0$0$14,900
Insurance$11,450$0$0$11,450
Other Expenses$5,443$0$0$5,443
Payroll Taxes$3,565$396$0$3,961
Other Employee Benefits$3,266$361$0$3,627
Office Expenses$0$2,432$0$2,432
Fees for Services Other$1,475$0$0$1,475
Interest$1,370$0$0$1,370
Fees for Services Accounting$0$675$0$675
Advertising$598$0$0$598
Grants to Domestic Individuals$450--$450
Conferences and Meetings$56$0$0$56
Total Functional Expenses$162,478$7,294$0$169,772
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Big Up Kidz
EIN
27-3340467
Phone
3236522103
Address
3226 CONATA STREET, DUARTE, CA 91010

Signing Officer

Name
Anthony Cabrera
Title
CEO
Phone
3236522103
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Cabrera
Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
11
Volunteers
0

Preparer

Firm
Gressman Repice & Associates
Address
737 E LANDIS AVENUE, VINELAND, NJ 08360
Preparer
Larry G Desalvo CPA
Phone
8566913936
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 is reviewed by the Executive Director and presented to the Board for their review and approval before filing

Pt VI, Line 12C

The Conflict of Interest policy completed last fiscal year and has been approved by the Board of Directors. The Conflict of Interest policy is distributed and approved by the Board of Directors annually.

Pt VI, Line 15A

The process for determining compensation for the Executive Director and key employees include a review, discussion and approval by the Board of Directors who do not have a conflict of interest with respect to the compensation agreement, and independent of the person being compensated. The Board of Directors makes compensation decisions by looking at the comparibility data, the skills and the expertise of the executive and the performance in meeting goals and expectations.

Pt VI, Line 18

The Form 990 is available upon request and is posted on the public website: www.guidestar.com

Pt VI, Line 15B

The process for determining compensation for the Executive Director and key employees include a review, discussion and approval by the Board of Directors who do not have a conflict of interest with respect to the compensation agreement, and independent of the person being compensated. The Board of Directors makes compensation decisions by looking at the comparibility data, the skills and the expertise of the executive and the performance in meeting goals and expectations.

Form 990, Part IX, Line 24E

Food and beverage 759. 759. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 61. 61. 0. 0.

Form 990, Part IX, Line 24E

Receivable write off 83250. 83250. 0. 0.

Form 990, Part IX, Line 24E

Telephone 1899. 1899. 0. 0.

Form 990, Part IX, Line 24E

Janitorial 142. 142. 0. 0.

Form 990, Part IX, Line 24E

RENT 45. 45. 0. 0.

Form 990, Part IX, Line 24E

Instructor intern 5005. 5005. 0. 0.

Form 990, Part IX, Line 24E

TAXES 63. 63. 0. 0.

Form 990, Part IX, Line 24E

Staff training 275. 275. 0. 0.

Raw XML Appendix375 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Executive Director and presented to the Board for their review and approval before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest policy completed last fiscal year and has been approved by the Board of Directors. The Conflict of Interest policy is distributed and approved by the Board of Directors annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The process for determining compensation for the Executive Director and key employees include a review, discussion and approval by the Board of Directors who do not have a conflict of interest with respect to the compensation agreement, and independent of the person being compensated. The Board of Directors makes compensation decisions by looking at the comparibility data, the skills and the expertise of the executive and the performance in meeting goals and expectations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is available upon request and is posted on the public website: www.guidestar.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process for determining compensation for the Executive Director and key employees include a review, discussion and approval by the Board of Directors who do not have a conflict of interest with respect to the compensation agreement, and independent of the person being compensated. The Board of Directors makes compensation decisions by looking at the comparibility data, the skills and the expertise of the executive and the performance in meeting goals and expectations.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE 1899. 1899. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9JANITORIAL 142. 142. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RENT 45. 45. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INSTRUCTOR INTERN 5005. 5005. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TAXES 63. 63. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13STAFF TRAINING 275. 275. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011250
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0139626
IRS990/TotalAssetsEOYAmt01178
IRS990/TotalAssetsGrp/BOYAmt0139626
IRS990/TotalAssetsGrp/EOYAmt01178
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033447
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07294
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162478
IRS990/TotalFunctionalExpensesGrp/TotalAmt0169772
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016665
IRS990/TotalLiabilitiesEOYAmt0110
IRS990/TotalLiabilitiesGrp/BOYAmt016665
IRS990/TotalLiabilitiesGrp/EOYAmt0110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0122961
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01068
IRS990/TotalProgramServiceExpensesAmt0162478
IRS990/TotalProgramServiceRevenueAmt014433
IRS990/TotalReportableCompFromOrgAmt019436
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014433
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047880
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01178
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0111711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01068
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt06703
IRS990/USAddress/AddressLine1Txt03226 CONATA STREET
IRS990/USAddress/CityNm0DUARTE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091010
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY CABRERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03236522103
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG UP KIDZ
ReturnHeader/Filer/BusinessNameControlTxt0BIGU
ReturnHeader/Filer/EIN0273340467
ReturnHeader/Filer/PhoneNum03236522103
ReturnHeader/Filer/USAddress/AddressLine1Txt03226 CONATA STREET
ReturnHeader/Filer/USAddress/CityNm0DUARTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091010
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04C5AB034DB049D6193159B4B40A967345DD2B771
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00BFCEBA774D33D9375E78C8F819C024162882A45
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.198.221.14
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:10:41
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRESSMAN REPICE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0737 E LANDIS AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VINELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008360
ReturnHeader/PreparerPersonGrp/PhoneNum08566913936
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY G DESALVO CPA
ReturnHeader/ReturnTs02019-05-15T12:10:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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