Civic Intelligence

Sumanda Inc a Kid'S Place

990 • Fiscal year 2018 • EIN 30-0160857

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 15, 2019

3315 Corinth AvenueLos Angeles, CA 90066-1312

(310) 390-8120

Siviq Scores

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

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

45th percentile

1.3%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$68,320

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

45th percentile

-0.1%

Faster asset growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

4.8%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$293,609

Down $9,491 (-3.1%) from 2016

Net Assets

Down

$266,121

Down $36,741 (-12%) from 2016

Liabilities

Up

$27,488

Up $27,250 (+11450%) from 2016

Revenue

Up

$1,045,061

Up $93,757 (+9.9%) from 2016

Expenses

Down

$1,031,610

Down $13,497 (-1.3%) from 2016

Net Income

Up

$13,451

Up $107,254 (+114%) from 2016

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 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

2018

Assets$293,609
Liabilities$27,488
Net Assets$266,121

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 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

2018

Revenue$1,045,061
Expenses$1,031,610
Net Income$13,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,045,061
Mission and Program Overview

Mission

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

Operation of a children's preschool

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$252,670$266,121▲ $13,451
Land, Buildings, and Equipment, Net$262,547$253,061▼ $9,486
Cash and Non-Interest-Bearing Accounts$13,201$22,388▲ $9,187
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$293,908$293,609▼ $299
Other Assets Total$18,160$18,160→ $0
Liabilities
Other Liabilities$41,000$27,250▼ $13,750
Accounts Payable and Accrued Expenses$238$238→ $0
Total Liabilities$41,238$27,488▼ $13,750
Net Assets / Fund Balance
Total Net Assets Fund Balance$252,670$266,121▲ $13,451
Total Liabilities and Net Assets / Fund Balance$293,908$293,609▼ $299

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$250,352$99,418$349,770
Other Land Buildings$2,709$70,740$73,449
Other Assets Org$18,160--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan B LeonardExecutive Director/presideFT$68,320$68,320
Amanda K LeonardDirector/teacherPT$67,120$67,120
Adrianne B SchumerDirector/teacherPT$50,424$50,424
James M LeonardSecretary/chief FinancialPT$6,000$6,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$14,469
Program Service Revenue
$1,030,592
Investment Income
$0
Other Revenue
$0
All Other Contributions
$14,469
Change in Net Assets
$13,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$650,103
Other Expenses$381,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,186--$356,186
Occupancy$293,720--$293,720
Current Officers, Directors, Trustees, and Key Employees$191,864--$191,864
Other Employee Benefits$57,387--$57,387
Payroll Taxes$44,666--$44,666
Office Expenses$24,992--$24,992
Insurance$24,816--$24,816
Depreciation Depletion$9,486--$9,486
Fees for Services Other$7,633--$7,633
Fees for Services Accounting$2,065--$2,065
Interest$2,034--$2,034
Other Expenses$2,004--$2,004
All Other Expenses$595--$595
Total Functional Expenses$1,031,610$0$0$1,031,610
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$27,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 (executive director/president) is the spouse of james m. Leonard (chief financial officer), and they are the parents of amanda k. Leonard (director).

Form 990, Part VI, Section B, Line 11B

Distributed to each board member for review and approval

Form 990, Part VI, Section B, Line 15

Compensation for the president and the chief financial officer are based on comparative market rates and finances of the entity, and are reviewed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Sumanda Inc
EIN
30-0160857
Phone
3103908120
Address
3315 CORINTH AVENUE, LOS ANGELES, CA 90066-1312

Signing Officer

Name
Susan B Leonard
Title
Executive Director
Phone
3103908120
Signed
2019-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan B Leonard
Formed
2003
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
6
Employees
20
Volunteers
0

Preparer

Firm
Cooper Moss Resnick Klein & Co Llp
Address
15165 VENTURA BLVD SUITE 330, SHERMAN OAKS, CA 91403
Preparer
Leonard I Klein
Phone
8187289868
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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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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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUSAN B. LEONARD (EXECUTIVE DIRECTOR/PRESIDENT) IS THE SPOUSE OF JAMES M. LEONARD (CHIEF FINANCIAL OFFICER), AND THEY ARE THE PARENTS OF AMANDA K. LEONARD (DIRECTOR).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE PRESIDENT AND THE CHIEF FINANCIAL OFFICER ARE BASED ON COMPARATIVE MARKET RATES AND FINANCES OF THE ENTITY, AND ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0293908
IRS990/TotalAssetsEOYAmt0293609
IRS990/TotalAssetsGrp/BOYAmt0293908
IRS990/TotalAssetsGrp/EOYAmt0293609
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014469
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01031610
IRS990/TotalFunctionalExpensesGrp/TotalAmt01031610
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041238
IRS990/TotalLiabilitiesEOYAmt027488
IRS990/TotalLiabilitiesGrp/BOYAmt041238
IRS990/TotalLiabilitiesGrp/EOYAmt027488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252670
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0266121
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01031610
IRS990/TotalProgramServiceRevenueAmt01030592
IRS990/TotalReportableCompFromOrgAmt0191864
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01030592
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01045061
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0293908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0293609
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03315 CORINTH AVENUE
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0900661312
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.AKIDSPLACELA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN B LEONARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03103908120
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMANDA INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0A KID'S PLACE
ReturnHeader/Filer/BusinessNameControlTxt0SUMA
ReturnHeader/Filer/EIN0300160857
ReturnHeader/Filer/PhoneNum03103908120
ReturnHeader/Filer/USAddress/AddressLine1Txt03315 CORINTH AVENUE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0900661312
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0876A5AAFD60AC010CDDFEAEDE2BE1FBEAC209719
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E544F820830BCDC62643CEE3FF30FC3D717746FD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.253.130.57
ReturnHeader/FilingSecurityInformation/IPDt02019-02-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm011:59:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954187317
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COOPER MOSS RESNICK KLEIN & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015165 VENTURA BLVD SUITE 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERMAN OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091403
ReturnHeader/PreparerPersonGrp/PhoneNum08187289868
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEONARD I KLEIN
ReturnHeader/ReturnTs02019-03-12T17:29:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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