Civic Intelligence

The Childs Primary School

990 • Fiscal year 2018 • EIN 33-0018215

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 14, 2019

3811 MT Acadia BlvdSan Diego, CA 92111

(858) 487-6162

Siviq Scores

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

Liabilities / Assets

58th percentile

0.15x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

74th percentile

$114,500

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

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

Asset Growth

87th percentile

31%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

74th percentile

20%

Faster revenue growth than 74% of similar nonprofits.

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

Assets

Up

$990,756

Up $236,481 (+31%) from 2017

Net Assets

Up

$842,307

Up $249,405 (+42%) from 2017

Liabilities

Down

$148,449

Down $12,924 (-8.0%) from 2017

Revenue

Up

$1,583,503

Up $259,510 (+20%) from 2017

Expenses

Up

$1,315,504

Up $78,411 (+6.3%) from 2017

Net Income

Up

$267,999

Up $181,099 (+208%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $594,028Liabilities 2015: $116,399Net Assets 2015: $477,6292015Assets 2016: $622,958Liabilities 2016: $159,970Net Assets 2016: $462,9882016Assets 2017: $754,275Liabilities 2017: $161,373Net Assets 2017: $592,9022017Assets 2018: $990,756Liabilities 2018: $148,449Net Assets 2018: $842,3072018Assets 2019: $932,653Liabilities 2019: $155,431Net Assets 2019: $777,2222019Assets 2020: $1,110,073Liabilities 2020: $333,054Net Assets 2020: $777,0192020Assets 2021: $1,906,820Liabilities 2021: $736,647Net Assets 2021: $1,170,1732021Assets 2022: $1,863,591Liabilities 2022: $589,107Net Assets 2022: $1,274,4842022Assets 2023: $1,933,200Liabilities 2023: $521,924Net Assets 2023: $1,411,2762023Assets 2024: $2,213,957Liabilities 2024: $496,229Net Assets 2024: $1,717,7282024

Highlighted filing

2018

Assets$990,756
Liabilities$148,449
Net Assets$842,307

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,260,590Expenses 2015: $1,249,092Net Income 2015: $11,4982015Revenue 2016: $1,297,695Expenses 2016: $1,314,078Net Income 2016: -$16,3832016Revenue 2017: $1,323,993Expenses 2017: $1,237,093Net Income 2017: $86,9002017Revenue 2018: $1,583,503Expenses 2018: $1,315,504Net Income 2018: $267,9992018Revenue 2019: $1,369,451Expenses 2019: $1,376,196Net Income 2019: -$6,7452019Revenue 2020: $1,387,318Expenses 2020: $1,380,103Net Income 2020: $7,2152020Revenue 2021: $1,829,474Expenses 2021: $1,527,656Net Income 2021: $301,8182021Revenue 2022: $1,779,359Expenses 2022: $1,551,380Net Income 2022: $227,9792022Revenue 2023: $1,749,095Expenses 2023: $1,661,932Net Income 2023: $87,1632023Revenue 2024: $1,970,959Expenses 2024: $1,742,038Net Income 2024: $228,9212024

Highlighted filing

2018

Revenue$1,583,503
Expenses$1,315,504
Net Income$267,999
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 14, 2019
Return Version
2017v2.2
Gross Receipts
$1,591,978
Mission and Program Overview

Mission

Provide education based on the principles of value and respect for the individual uniqueness of each child in an environment that supports each child within a community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$495,773$754,992▲ $259,219
Investments in Publicly Traded Securities$279,588$480,560▲ $200,972
Cash and Non-Interest-Bearing Accounts$353,845$318,389▼ $35,456
Savings and Temporary Cash Investments$88,713$162,876▲ $74,163
Cap Stk Tr Prin Current Funds$97,129$87,315▼ $9,814
Land, Buildings, and Equipment, Net$32,126$28,403▼ $3,723
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$754,275$990,756▲ $236,481
Other Assets Total$3$528▲ $525
Liabilities
Deferred Revenue$89,742$114,710▲ $24,968
Accounts Payable and Accrued Expenses$71,631$33,739▼ $37,892
Total Liabilities$161,373$148,449▼ $12,924
Net Assets / Fund Balance
Total Net Assets Fund Balance$592,902$842,307▲ $249,405
Total Liabilities and Net Assets / Fund Balance$754,275$990,756▲ $236,481

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,289$85,706$103,995
Equipment$320$74,455$74,775
Leasehold Improvements$9,794$7,419$17,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sheryl RischCEOFT$114,500$114,500
Donny KimCEOFT$64,083$64,083

Board Members and Trustees

NameTitle
Marianne SchafstallPresident
Alan LonbomDirector
Charles MayesDirector
Matt DennisonDirector
Paul ClearyDirector
Rita RyuDirector
None-
Danielle Pacheco-lopezSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$124,036
Program Service Revenue
$1,426,979
Investment Income
$12,594
Other Revenue
$19,894
All Other Contributions
$124,036
Change in Net Assets
$267,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$935,092
Other Expenses$380,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$566,470$56,024-$622,494
Occupancy$191,449$18,934-$210,383
Current Officers, Directors, Trustees, and Key Employees$162,511$16,072-$178,583
Payroll Taxes$57,695$5,706-$63,401
Other Employee Benefits$48,844$4,831-$53,675
Information Technology$26,266$2,598-$28,864
Pension Plan Contributions$15,414$1,525-$16,939
Insurance$13,837$1,369-$15,206
Office Expenses$13,817$1,366-$15,183
Fees for Services Other$14,181$647-$14,828
All Other Expenses$12,606$179-$12,785
Advertising$11,996--$11,996
Conferences and Meetings$7,298$722-$8,020
Other Expenses$5,104$600-$5,104
Fees for Services Accounting$3,879$384-$4,263
Fees for Service Investment Mgmnt Fees$3,789$375-$4,164
Depreciation Depletion$3,388$335-$3,723
Fees for Services Legal$76$7-$83
Total Functional Expenses$1,203,830$111,674$0$1,315,504
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,369
Fundraising Direct Expenses$8,475
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jogathon$15,583$15,583$1,459$14,124
Winter Social$12,786$12,786$2,824$9,962
Total Events$28,369$28,369$8,475$19,894
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
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, Line 11B: Form 990 Review Process

Board members will review form 990, questions will be compiled and answered by independent cpa

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Childs Primary School
EIN
33-0018215
Address
3811 MT ACADIA BLVD, SAN DIEGO, CA 92111

Signing Officer

Name
Alan Lonbom
Title
Director
Signed
2019-02-14
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
50

Preparer

Firm
Acheson Bogaert & Carnago CPAs
Address
11665 Avena Place Suite 209, San Diego, CA 92128-2428
Preparer
Elke V Bogaert CPA
Phone
8584876162
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

CAPITAL FUND = $37

Other Changes In Net Assets Or Fund Balances - Other Decreases

Karl price memorial = -$6204

Other Changes In Net Assets Or Fund Balances - Other Decreases

LIBRARY FUND = -$3379

Other Changes In Net Assets Or Fund Balances - Other Decreases

Program donations restricted = -$5267

Other Changes In Net Assets Or Fund Balances - Other Decreases

ROUNDING = -$3

Other Changes In Net Assets Or Fund Balances - Other Increases

Victoria kirtray memorial fund = $5000

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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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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0842307
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019894
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt03
IRS990/OtherAssetsTotalGrp/EOYAmt0528
IRS990/OtherChangesInNetAssetsAmt0-9816
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04831
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048844
IRS990/OtherEmployeeBenefitsGrp/TotalAmt053675
IRS990/OtherExpensesGrp/Desc0SCHOOL ACTIVITIES
IRS990/OtherExpensesGrp/Desc1CLASSROOM MATERIALS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT PURCHASES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt019998
IRS990/OtherExpensesGrp/ProgramServicesAmt119149
IRS990/OtherExpensesGrp/ProgramServicesAmt26063
IRS990/OtherExpensesGrp/ProgramServicesAmt35104
IRS990/OtherExpensesGrp/TotalAmt019998
IRS990/OtherExpensesGrp/TotalAmt119149
IRS990/OtherExpensesGrp/TotalAmt26663
IRS990/OtherExpensesGrp/TotalAmt35104
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056024
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0566470
IRS990/OtherSalariesAndWagesGrp/TotalAmt0622494
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05706
IRS990/PayrollTaxesGrp/ProgramServicesAmt057695
IRS990/PayrollTaxesGrp/TotalAmt063401
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01525
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015414
IRS990/PensionPlanContributionsGrp/TotalAmt016939
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL CARE
IRS990/ProgramServiceRevenueGrp/Desc1LATE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2PRIMARY SCHOOL EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc3REFUNDS & ADJUSTMENTS
IRS990/ProgramServiceRevenueGrp/Desc4SCHOOL ACTIVITIES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11002
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21384466
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21384466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46823
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0108643
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07286
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt026728
IRS990/PYProgramServiceRevenueAmt01181336
IRS990/PYRevenuesLessExpensesAmt086900
IRS990/PYSalariesCompEmpBnftPaidAmt0886567
IRS990/PYTotalExpensesAmt01237093
IRS990/PYTotalRevenueAmt01323993
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0267999
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0754992
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088713
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162876
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0320
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074775
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09794
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07419
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017213
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018289
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085706
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103995
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028403
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY OF NON-DISCRIMINATION IS PUBLISHED IN THE SAN DIEGO UNINON TRIBUNE ANNUALLY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08475
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JOGATHON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WINTER SOCIAL
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03841
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012786
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028369
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015583

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