Civic Intelligence

The Childs Primary School

990 • Fiscal year 2020 • EIN 33-0018215

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 17, 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

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.24x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

39th percentile

0.5%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$88,125

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

1.3%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,110,073

Up $177,420 (+19%) from 2019

Net Assets

Down

$777,019

Down $203 (-0.0%) from 2019

Liabilities

Up

$333,054

Up $177,623 (+114%) from 2019

Revenue

Up

$1,387,318

Up $17,867 (+1.3%) from 2019

Expenses

Up

$1,380,103

Up $3,907 (+0.3%) from 2019

Net Income

Up

$7,215

Up $13,960 (+207%) from 2019

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

2020

Assets$1,110,073
Liabilities$333,054
Net Assets$777,019

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

2020

Revenue$1,387,318
Expenses$1,380,103
Net Income$7,215
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,390,854
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$693,057$777,019▲ $83,962
Investments in Publicly Traded Securities$479,135$532,996▲ $53,861
Cash and Non-Interest-Bearing Accounts$337,745$280,421▼ $57,324
Savings and Temporary Cash Investments$89,654$270,897▲ $181,243
Cap Stk Tr Prin Current Funds$84,165--
Land, Buildings, and Equipment, Net$26,116$25,214▼ $902
Accounts Receivable-$541-
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$932,653$1,110,073▲ $177,420
Other Assets Total$3$4▲ $1
Liabilities
Other Liabilities-$183,000-
Deferred Revenue$120,440$115,790▼ $4,650
Accounts Payable and Accrued Expenses$34,991$34,264▼ $727
Total Liabilities$155,431$333,054▲ $177,623
Net Assets / Fund Balance
Total Net Assets Fund Balance$777,222$777,019▼ $203
Total Liabilities and Net Assets / Fund Balance$932,653$1,110,073▲ $177,420

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,029$85,966$103,995
Equipment$-1,725$76,500$74,775
Leasehold Improvements$8,910$8,303$17,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donny KimCEOFT$88,125$88,125

Board Members and Trustees

NameTitle
Alan LonbomPresident
Charles MayesDirector
Hans RichterDirector
Margaret PriceDirector
Paul ClearyDirector
Rita RyuDirector
Sheryl RischDirector
None-
Matt DennisonSecretary
Danielle Pacheco-lopezTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$103,065
Program Service Revenue
$1,250,005
Investment Income
$14,845
Other Revenue
$19,403
All Other Contributions
$103,065
Change in Net Assets
$7,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,046,426
Other Expenses$333,677
Total Fundraising Expense$82,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$621,881$139,051$46,824$807,756
Occupancy$146,378$32,888$11,058$190,324
Current Officers, Directors, Trustees, and Key Employees$67,768$15,228$5,129$88,125
Payroll Taxes$55,362$12,375$4,167$71,904
Other Employee Benefits$43,353$9,741$3,275$56,369
Information Technology$33,579$4,886$1,039$39,504
Pension Plan Contributions$17,129$3,849$1,294$22,272
Office Expenses$12,821$2,874$968$16,663
Insurance$10,516$2,363$794$13,673
Advertising-$10,935$1,510$12,445
Fees for Services Other-$10,067$2,077$12,144
Conferences and Meetings$4,884$1,097$369$6,350
All Other Expenses$1,526$361$3,372$5,259
Fees for Service Investment Mgmnt Fees$3,547$797$268$4,612
Fees for Services Accounting-$2,705-$2,705
Other Expenses$2,661$1,212$131$2,661
Depreciation Depletion$694$156$52$902
Fees for Services Legal-$74-$74
Total Functional Expenses$1,047,117$250,659$82,327$1,380,103
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,939
Fundraising Direct Expenses$3,536
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jogathon$12,470$12,470$966$11,504
Gala Social$10,469$10,469$389$10,080
Total Events$22,939$22,939$3,536$19,403
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$183,000
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 35% controlled entity
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
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
2020-11-17
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
25
Volunteers
70

Preparer

Firm
Acheson Bogaert & Carnago CPAs
Address
11665 Avena Place Suite 209, San Diego, CA 92128
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 = $28

Other Changes In Net Assets Or Fund Balances - Other Decreases

General unrestricted = -$2206

Other Changes In Net Assets Or Fund Balances - Other Decreases

Kp memorial fund restricted = -$37

Other Changes In Net Assets Or Fund Balances - Other Increases

Library restricted = $800

Other Changes In Net Assets Or Fund Balances - Other Increases

MATH RESTRICTED = $400

Other Changes In Net Assets Or Fund Balances - Other Increases

Vkirtay memorial restricted = $1020

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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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Peer Organizations

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