Civic Intelligence

The Childs Primary School

990 • Fiscal year 2019 • EIN 33-0018215

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 25, 2020

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

62nd percentile

0.17x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$82,550

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

18th percentile

-5.9%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$932,653

Down $58,103 (-5.9%) from 2018

Net Assets

Down

$777,222

Down $65,085 (-7.7%) from 2018

Liabilities

Up

$155,431

Up $6,982 (+4.7%) from 2018

Revenue

Down

$1,369,451

Down $214,052 (-14%) from 2018

Expenses

Up

$1,376,196

Up $60,692 (+4.6%) from 2018

Net Income

Down

-$6,745

Down $274,744 (-103%) from 2018

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

2019

Assets$932,653
Liabilities$155,431
Net Assets$777,222

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

2019

Revenue$1,369,451
Expenses$1,376,196
Net Income-$6,745
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 25, 2020
Return Version
2018v3.1
Gross Receipts
$1,379,936
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$754,992$693,057▼ $61,935
Investments in Publicly Traded Securities$480,560$479,135▼ $1,425
Cash and Non-Interest-Bearing Accounts$318,389$337,745▲ $19,356
Savings and Temporary Cash Investments$162,876$89,654▼ $73,222
Cap Stk Tr Prin Current Funds$87,315$84,165▼ $3,150
Land, Buildings, and Equipment, Net$28,403$26,116▼ $2,287
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$990,756$932,653▼ $58,103
Other Assets Total$528$3▼ $525
Liabilities
Deferred Revenue$114,710$120,440▲ $5,730
Accounts Payable and Accrued Expenses$33,739$34,991▲ $1,252
Total Liabilities$148,449$155,431▲ $6,982
Net Assets / Fund Balance
Total Net Assets Fund Balance$842,307$777,222▼ $65,085
Total Liabilities and Net Assets / Fund Balance$990,756$932,653▼ $58,103

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,159$85,836$103,995
Equipment$-1,395$76,170$74,775
Leasehold Improvements$9,352$7,861$17,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donny KimCEOFT$82,550$82,550
Sheryl RischPrincipalFT$29,667$29,667

Board Members and Trustees

NameTitle
Alan LonbomPresident
Charles MayesDirector
Hans RichterDirector
Margaret PriceDirector
Marianne SchafstallDirector
Matt DennisonDirector
Paul ClearyDirector
None-
Rita RyuSecretary
Danielle Pacheco-lopezTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$152,919
Program Service Revenue
$1,178,774
Investment Income
$13,867
Other Revenue
$23,891
All Other Contributions
$152,919
Change in Net Assets
$-6,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,040,518
Other Expenses$335,678
Total Fundraising Expense$4,186
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$714,557$70,671-$785,228
Occupancy$167,048$16,521-$183,569
Current Officers, Directors, Trustees, and Key Employees$102,118$10,099-$112,217
Payroll Taxes$62,368$6,168-$68,536
Other Employee Benefits$47,388$4,687-$52,075
Information Technology$31,446$3,110-$34,556
Pension Plan Contributions$20,440$2,022-$22,462
Office Expenses$19,636$1,942-$21,578
Advertising$12,703$1,256-$13,959
Insurance$12,432$1,229-$13,661
Fees for Services Other$9,134$780-$9,914
Conferences and Meetings$4,846$479-$5,325
All Other Expenses$4,651$310-$4,961
Fees for Service Investment Mgmnt Fees$3,950$391-$4,341
Fees for Services Accounting$2,539$251-$2,790
Depreciation Depletion$2,081$206-$2,287
Other Expenses$2,150-$4,186$2,150
Fees for Services Legal$604$60-$664
Total Functional Expenses$1,251,828$120,182$4,186$1,376,196
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,376
Fundraising Direct Expenses$10,485
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Social$20,491$20,491$132$20,359
Jogathon$13,885$13,885$921$12,964
Total Events$34,376$34,376$10,485$23,891
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
Danielle Pacheco-lopez
Title
Treasurer
Signed
2020-03-25
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
10
Independent Board Members
10
Employees
25
Volunteers
70

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 board restricted = $39

Other Changes In Net Assets Or Fund Balances - Other Decreases

Capital fund restricted = -$52322

Other Changes In Net Assets Or Fund Balances - Other Increases

Karl price memorial fund restricted = $19

Other Changes In Net Assets Or Fund Balances - Other Decreases

Kp memprial fund restricted = -$2808

Other Changes In Net Assets Or Fund Balances - Other Decreases

LIBRARY FUND = -$849

Other Changes In Net Assets Or Fund Balances - Other Decreases

Program donations restricted = -$554

Other Changes In Net Assets Or Fund Balances - Other Decreases

Vikray memorial fund restricted = -$3194

Other Changes In Net Assets Or Fund Balances - Other Decreases

Vkirtay memorial fund = -$1806

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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Provide 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0842307
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023891
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01942
IRS990/OfficeExpensesGrp/ProgramServicesAmt019636
IRS990/OfficeExpensesGrp/TotalAmt021578
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0528
IRS990/OtherAssetsTotalGrp/EOYAmt03
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04687
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047388
IRS990/OtherEmployeeBenefitsGrp/TotalAmt052075
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IRS990/OtherExpensesGrp/Desc1CLASSROOM MATERIALS
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IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL CARE
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IRS990/PYExcessBenefitTransInd0false
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0754992
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0693057
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162876
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IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-1395
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074775
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07861
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017213
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018159
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085836
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103995
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026116
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false

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