Civic Intelligence

Sumanda Inc a Kid'S Place

990 • Fiscal year 2013 • EIN 30-0160857

Jan 01, 2013 to Dec 31, 2013 • Filed on May 16, 2014

3315 Corinth Avenue90066-1312

(310) 390-8120

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

60th percentile

7.3%

Higher net margin than 60% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

70th percentile

$52,400

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$377,275

Up $50,395 (+15%) from 2012

Net Assets

Up

$376,952

Up $66,393 (+21%) from 2012

Liabilities

Down

$323

Down $15,998 (-98%) from 2012

Revenue

$904,783

No earlier filing loaded for comparison.

Expenses

Up

$838,390

Up $92,839 (+12%) from 2012

Net Income

$66,393

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $294,570Liabilities 2010: $98,345Net Assets 2010: $196,2252010Assets 2011: $303,522Liabilities 2011: $64,500Net Assets 2011: $239,0222011Assets 2012: $326,880Liabilities 2012: $16,321Net Assets 2012: $310,5592012Assets 2013: $377,275Liabilities 2013: $323Net Assets 2013: $376,9522013Assets 2014: $409,747Liabilities 2014: $0Net Assets 2014: $409,7472014Assets 2015: $396,800Liabilities 2015: $135Net Assets 2015: $396,6652015Assets 2016: $303,100Liabilities 2016: $238Net Assets 2016: $302,8622016Assets 2018: $293,609Liabilities 2018: $27,488Net Assets 2018: $266,1212018Assets 2019: $274,113Liabilities 2019: $86,073Net Assets 2019: $188,0402019Assets 2020: $272,109Liabilities 2020: $329,078Net Assets 2020: -$56,9692020Assets 2022: $346,554Liabilities 2022: $631,135Net Assets 2022: -$284,5812022Assets 2024: $220,204Liabilities 2024: $602,559Net Assets 2024: -$382,3552024

Highlighted filing

2013

Assets$377,275
Liabilities$323
Net Assets$376,952

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $684,6302010Expenses 2011: $681,4962011Expenses 2012: $745,5512012Revenue 2013: $904,783Expenses 2013: $838,390Net Income 2013: $66,3932013Revenue 2014: $1,009,776Expenses 2014: $976,981Net Income 2014: $32,7952014Revenue 2015: $1,041,865Expenses 2015: $1,054,947Net Income 2015: -$13,0822015Revenue 2016: $951,304Expenses 2016: $1,045,107Net Income 2016: -$93,8032016Revenue 2018: $1,045,061Expenses 2018: $1,031,610Net Income 2018: $13,4512018Revenue 2019: $912,341Expenses 2019: $990,422Net Income 2019: -$78,0812019Revenue 2020: $604,732Expenses 2020: $849,741Net Income 2020: -$245,0092020Revenue 2022: $717,493Expenses 2022: $779,318Net Income 2022: -$61,8252022Revenue 2024: $19,685Expenses 2024: $24,010Net Income 2024: -$4,3252024

Highlighted filing

2013

Revenue$904,783
Expenses$838,390
Net Income$66,393
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 16, 2014
Return Version
2013v3.0
Gross Receipts
$908,520
Mission and Program Overview

Mission

To know and understand children and help them grow into the best possible versions of themselves.

The primary exempt purpose of the organization is the operation of a children's preschool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$310,559$376,952▲ $66,393
Land, Buildings, and Equipment, Net$267,916$259,712▼ $8,204
Cash and Non-Interest-Bearing Accounts$41,804$100,403▲ $58,599
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$326,880$377,275▲ $50,395
Other Assets Total$17,160$17,160→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,321$323▼ $15,998
Total Liabilities$16,321$323▼ $15,998
Net Assets / Fund Balance
Total Net Assets Fund Balance$310,559$376,952▲ $66,393
Total Liabilities and Net Assets / Fund Balance$326,880$377,275▲ $50,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$255,297$55,705$311,002
Other Land Buildings$4,415$64,120$68,535
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Susan B LeonardPresident/teacherFT$52,400$52,400
Amanda K LeonardDirector/teacherPT$46,260$46,260
Adrianne B SchumerDirector/teacherPT$42,160$42,160
Janet C HassonBoard Co-chairPT$16,305$16,305

Board Members and Trustees

NameTitle
Alex BrookBoard Co-chair
Kathryn McbrideDirector
Ruth GolubDirector
Ruth OlynickDirector
Stephanie FaustDirector
Sarah KellyDirector/secretary
James M LeonardChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,362
Program Service Revenue
$875,421
Investment Income
$0
Other Revenue
$2,000
Change in Net Assets
$66,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,313
Other Expenses$321,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$293,898--$293,898
Occupancy$204,698--$204,698
Current Officers, Directors, Trustees, and Key Employees$157,125--$157,125
Payroll Taxes$39,810--$39,810
Office Expenses$29,848--$29,848
Other Employee Benefits$26,480--$26,480
All Other Expenses$14,982--$14,982
Depreciation Depletion$9,999--$9,999
Fees for Services Other$8,400--$8,400
Other Expenses$7,484--$7,484
Fees for Services Accounting$2,100--$2,100
Interest$237--$237
Total Functional Expenses$838,390$0$0$838,390
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,737
Fundraising Gross Income$3,737
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$31,099-$3,737-
Total Events$31,099-$3,737$-3,737
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Susan b. Leonard (president) is the spouse of james m. Leonard (chief financial officer). Susan b. Leonard (president) is the mother of amanda k. Leonard (director).

Form 990, Part VI, Section B, Line 11

The report was sent to each board member for review. When all board members have reviewed and approved the form, the executive director will sign and file the form 990.

Form 990, Part VI, Section B, Line 15

Generally, the compensation for executive director and other key employees are based on comparative market rate and finances of the entity, which are reviewed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
30-0160857
Phone
3103908120

Signing Officer

Name
Susan B Leonard
Title
Executive Director
Phone
9103908120
Signed
2014-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan B Leonard
Formed
2003
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
6
Employees
21
Volunteers
4

Preparer

Preparer
Leonard I Klein
Phone
8189884053
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IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMINATORY POLICY IS ON THE WEBSITE AND INCLUDED IN PARENT AND FACULTY HANDBOOKS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt031099
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt031099
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031099
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031099
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0DINNER EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3737
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03737
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03737
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUSAN B. LEONARD (PRESIDENT) IS THE SPOUSE OF JAMES M. LEONARD (CHIEF FINANCIAL OFFICER). SUSAN B. LEONARD (PRESIDENT) IS THE MOTHER OF AMANDA K. LEONARD (DIRECTOR).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE REPORT WAS SENT TO EACH BOARD MEMBER FOR REVIEW. WHEN ALL BOARD MEMBERS HAVE REVIEWED AND APPROVED THE FORM, THE EXECUTIVE DIRECTOR WILL SIGN AND FILE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERALLY, THE COMPENSATION FOR EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE BASED ON COMPARATIVE MARKET RATE AND FINANCES OF THE ENTITY, WHICH ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0326880
IRS990/TotalAssetsEOYAmt0377275
IRS990/TotalAssetsGrp/BOYAmt0326880
IRS990/TotalAssetsGrp/EOYAmt0377275
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt027362
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0838390
IRS990/TotalFunctionalExpensesGrp/TotalAmt0838390
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016321
IRS990/TotalLiabilitiesEOYAmt0323
IRS990/TotalLiabilitiesGrp/BOYAmt016321
IRS990/TotalLiabilitiesGrp/EOYAmt0323
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0310559
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0376952
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0838390
IRS990/TotalProgramServiceRevenueAmt0875421
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0875421
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0904783
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0326880
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0377275
IRS990/TotReportableCompRltdOrgAmt0157125
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103315 CORINTH AVENUE
IRS990/USAddress/City0LOS ANGELES
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode090066
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.AKIDSPLACELA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN B LEONARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09103908120
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10SUMANDA INC A KID'S PLACE
ReturnHeader/Filer/BusinessNameControlTxt0SUMA
ReturnHeader/Filer/EIN0300160857
ReturnHeader/Filer/PhoneNum03103908120
ReturnHeader/Filer/USAddress/AddressLine103315 CORINTH AVENUE
ReturnHeader/Filer/USAddress/City0LOS ANGELES
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode0900661312
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954187317
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10COOPER MOSS RESNICK KLEIN & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1015400 SHERMAN WAY SUITE 380
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0VAN NUYS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0914064235
ReturnHeader/PreparerPersonGrp/PhoneNum08189884053
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEONARD I KLEIN
ReturnHeader/ReturnTs02014-05-22T15:39:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.60$0.38$0.02$0.02$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.63$0.28$0.72$0.78$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.33$0.06$0.60$0.85$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.09$0.19$0.91$0.99$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.03$0.27$1.05$1.03$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.95$1.05$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.04$1.05$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.01$0.98$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.90$0.84$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.06$0.24$0.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.10$0.20$0.68