Civic Intelligence

W & W Community Development Inc.

990 • Fiscal year 2023 • EIN 33-0962371

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 30, 2024

Organization Profilechildrensplusfosterfamily.com
696 North D Street Apt 1San Bernardino, CA 92401

(909) 889-3930

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

42nd percentile

$18,607

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

94th percentile

103%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

33%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$543,614

Up $275,501 (+103%) from 2022

Net Assets

Up

$449,009

Up $233,515 (+108%) from 2022

Liabilities

Up

$94,605

Up $41,986 (+80%) from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin76th percentile

Revenue

Up

$1,150,934

Up $287,463 (+33%) from 2022

Expenses

Down

$897,682

Down $40,255 (-4.3%) from 2022

Net Income

Up

$253,252

Up $327,718 (+440%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$600K$400K$200K$0Assets 2017: $501,417Liabilities 2017: $92,921Net Assets 2017: $408,4962017Assets 2018: $338,064Liabilities 2018: $31,157Net Assets 2018: $306,9072018Assets 2019: $401,278Liabilities 2019: $32,193Net Assets 2019: $369,0852019Assets 2020: $417,463Liabilities 2020: $49,728Net Assets 2020: $367,7352020Assets 2021: $350,120Liabilities 2021: $60,312Net Assets 2021: $289,8082021Assets 2022: $268,113Liabilities 2022: $52,619Net Assets 2022: $215,4942022Assets 2023: $543,614Liabilities 2023: $94,605Net Assets 2023: $449,0092023Assets 2024: $412,750Liabilities 2024: $64,959Net Assets 2024: $347,7912024

Highlighted filing

2023

Assets$543,614
Liabilities$94,605
Net Assets$449,009
Open 2023 Filing

Operations Trend

Revenue Growth77th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $1,755,652Expenses 2017: $1,594,556Net Income 2017: $161,0962017Revenue 2018: $1,401,460Expenses 2018: $1,503,049Net Income 2018: -$101,5892018Revenue 2019: $1,487,565Expenses 2019: $1,425,387Net Income 2019: $62,1782019Revenue 2020: $1,254,828Expenses 2020: $1,256,178Net Income 2020: -$1,3502020Revenue 2021: $842,701Expenses 2021: $920,628Net Income 2021: -$77,9272021Revenue 2022: $863,471Expenses 2022: $937,937Net Income 2022: -$74,4662022Revenue 2023: $1,150,934Expenses 2023: $897,682Net Income 2023: $253,2522023Revenue 2024: $809,773Expenses 2024: $910,991Net Income 2024: -$101,2182024

Highlighted filing

2023

Revenue$1,150,934
Expenses$897,682
Net Income$253,252
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 30, 2024
Return Version
2023v5.1
Gross Receipts
$1,150,934
Mission and Program Overview

Mission

Partnering with foster parents to provide servicess focused on facilitaing the social, emotional, physical and educational development of children 0-21 years of age.

To provide support and guidance to foster parents and families who offer safe short or long term housing and care for children removed from their homes due to abuse physical, neglect, sexual or abandonment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$154,429$351,506▲ $197,077
Accounts Receivable$87,571$148,971▲ $61,400
Prepaid Expenses and Deferred Charges$19,504$25,249▲ $5,745
Land, Buildings, and Equipment, Net$2,984$14,262▲ $11,278
Savings and Temporary Cash Investments$3,625$3,626▲ $1
Total Assets$268,113$543,614▲ $275,501
Liabilities
Other Liabilities$18,014$50,549▲ $32,535
Accounts Payable and Accrued Expenses$34,605$44,056▲ $9,451
Total Liabilities$52,619$94,605▲ $41,986
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,494$449,009▲ $233,515
Total Net Assets Fund Balance$215,494$449,009▲ $233,515
Total Liabilities and Net Assets / Fund Balance$268,113$543,614▲ $275,501

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,262$18,918$33,180
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jose HernandezInterim CEOPT$18,607$18,607

Board Members and Trustees

NameTitle
Frederick GermanyPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$1,150,934
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$323
Change in Net Assets
$253,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$420,552
Salaries, Compensation, and Employee Benefits$303,100
Other Expenses$174,030
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$420,552--$420,552
Other Salaries and Wages$149,870$111,218-$261,088
Occupancy$33,136$11,045-$44,181
Insurance$28,801$9,600-$38,401
Payroll Taxes$12,523$10,882-$23,405
Fees for Services Accounting$10,126$8,625-$18,751
Current Officers, Directors, Trustees, and Key Employees-$18,607-$18,607
Office Expenses$8,396$7,153-$15,549
All Other Expenses$4,971--$4,971
Other Expenses$2,639$8,453-$2,639
Advertising$2,058--$2,058
Depreciation Depletion-$751-$751
Total Functional Expenses$711,348$186,334$0$897,682
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
Federal income taxes$36,092
Payroll Liabilities$14,457
Lease Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Section B, Line 11B

“The Executive Director and Treasurer reviews the form 990 before it is filed. There is no formal review of the form 990 by the board of directors.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is updated annually at a board meeting and monitored for enforcement.”

Form 990, Part VI, Section B, Line 15

“Salaries of key employees and staff are submitted to the Board for approval after they have been compared to regional and local salaries.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Form 990, Part VI, Section A, Line 1A

“For ten monhts of the year, the Board of Directors was comprised of four members including the Interim CEO. Two members resigned in the last quarter of 2023 due to health issues. The Board worked diligently to fill both vacancies with qualified individuals and were able to find suitable candidates during the second quarter of 2024.”

Filing and Contact Details

Filer

Filer Name
W&w Community Development Inc
EIN
33-0962371
Phone
9098893930
Address
696 NORTH D STREET APT 1, SAN BERNARDINO, CA 92401
Doing Business As
CHILDREN'S PLUS FOSTER FAMILY AGENCY

Signing Officer

Name
Jose Hernandez
Title
Interim CEO
Phone
9098893930
Signed
2024-09-30
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
11

Preparer

Firm
Sheri Raborn CPA
Address
PO Box 853, Highland, CA 92346
Preparer
Sheri L Raborn
Phone
9095341993
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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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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Acting in the capacity of a foster family agency, the Organization ensures that all foster care recipients of the Title IV-E funds meet the eligibility requirements set forth by each County in the service area. In addition, each County within the service ares will not issue payments to the Organization until all necessary eligibility forms are completed, submitted and approved.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director and Treasurer reviews the form 990 before it is filed. There is no formal review of the form 990 by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is updated annually at a board meeting and monitored for enforcement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries of key employees and staff are submitted to the Board for approval after they have been compared to regional and local salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4For ten monhts of the year, the Board of Directors was comprised of four members including the Interim CEO. Two members resigned in the last quarter of 2023 due to health issues. The Board worked diligently to fill both vacancies with qualified individuals and were able to find suitable candidates during the second quarter of 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 1a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0268113
IRS990/TotalAssetsEOYAmt0543614
IRS990/TotalAssetsGrp/BOYAmt0268113
IRS990/TotalAssetsGrp/EOYAmt0543614
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01150934
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186334
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0711348
IRS990/TotalFunctionalExpensesGrp/TotalAmt0897682
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052619
IRS990/TotalLiabilitiesEOYAmt094605
IRS990/TotalLiabilitiesGrp/BOYAmt052619
IRS990/TotalLiabilitiesGrp/EOYAmt094605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215494
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0449009
IRS990/TotalProgramServiceExpensesAmt0711348
IRS990/TotalReportableCompFromOrgAmt018607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01150934
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0268113
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0543614
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0696 North D Street
IRS990/USAddress/CityNm0San Bernardino
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092401
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0childrensplusfosterfamily.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jose Hernandez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Interim CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09098893930
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0W&W COMMUNITY DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0W&WC
ReturnHeader/Filer/EIN0330962371
ReturnHeader/Filer/PhoneNum09098893930
ReturnHeader/Filer/USAddress/AddressLine1Txt0696 NORTH D STREET APT 1
ReturnHeader/Filer/USAddress/CityNm0SAN BERNARDINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464508180
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sheri Raborn CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 853
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092346
ReturnHeader/PreparerPersonGrp/PhoneNum09095341993
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sheri L Raborn
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-30T05:05:58-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$543,614
Liabilities
$94,605
Net assets
$449,009
Revenue
$1,150,934
Expenses
$897,682
Net income
$253,252
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$0.81$0.91$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.09$0.45$1.15$0.90$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.05$0.22$0.86$0.94$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.29$0.84$0.92$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.37$1.25$1.26$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.03$0.37$1.49$1.43$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.31$1.40$1.50$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.09$0.41$1.76$1.59$0.16