Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.01x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$46,692
No earlier filing loaded for comparison.
Net Assets
-$651
No earlier filing loaded for comparison.
Liabilities
$47,343
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$134,344
No earlier filing loaded for comparison.
Expenses
$129,510
No earlier filing loaded for comparison.
Net Income
$4,834
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jul 24, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $134,344
Mission and Program Overview
Mission
The orgination provided child care service to local parents
OPERATING PRESCHOOL
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION PROVIDED CHILDREN EDUCATION TO LOCAL FAMILIES. | - | $129,510 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SEOUNG Y SHIN | CFO | FT | $14,418 | - | $14,418 |
| SANG Y SHIN | CEO | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Small World of Joy
- EIN
- 45-4002649
- Phone
- 8186533660
- Address
- 932 SOUTH PARK VIEW STREET, LOS ANGELES, CA 90006
Signing Officer
- Name
- Seoung Y Shin
- Title
- CFO
- Phone
- 8186533660
- Signed
- 2015-07-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Esther Hwang and Co
- Address
- 3435 WILSHIRE BLVD 460, LOS ANGELES, CA 90010
- Preparer
- Esther Hwang
- Phone
- 2133879858
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 305 insurance 366 donation 4,636 food/grocery 11,465 license and permits 2,547 misc 1,532 repair and maintenance 3,336 supply 9,143 telephone 2,373 utility 4,480 automobile expense 5,844 non-investment depreciation 1,857 total 47,884”
Form 990-ez, Part II, Line 24
“Equipment 7,000 7,000 less accumulated depreciation 1,000 2,000 leasehold improvement 27,000 27,000 less accumulated depreciation 692 1,384 furniture and fixture 6,000 6,000 less accumulated depreciation 857 1,714 total 37,451 34,902”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 41,500 44,759 payroll tax payable 1,193 1,134 credit card payable 0 1,450 payroll payable 1,540 0”
Raw XML Appendix116 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SEOUNG Y SHIN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8186533660 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 932 S PARK VIEW ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 932 S PARK VIEW ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90006 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1297 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11790 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4834 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6810 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 38748 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46692 |
| IRS990EZ/GrossReceiptsAmt | 0 | 134344 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -5485 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -651 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -5485 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -651 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 25092 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 14418 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SEOUNG Y SHIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SANG Y SHIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CEO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 37451 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 34902 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 47884 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATING PRESCHOOL |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 134344 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION PROVIDED CHILDREN EDUCATION TO LOCAL FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 129510 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 49724 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 44233 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 47343 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 129510 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 129510 |
| IRS990EZ/TotalRevenueAmt | 0 | 134344 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 134344 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 74360 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 208704 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 208704 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 134344 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 74360 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 208704 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 134344 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 74360 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 208704 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 305 INSURANCE 366 DONATION 4,636 FOOD/GROCERY 11,465 LICENSE AND PERMITS 2,547 MISC 1,532 REPAIR AND MAINTENANCE 3,336 SUPPLY 9,143 TELEPHONE 2,373 UTILITY 4,480 AUTOMOBILE EXPENSE 5,844 NON-INVESTMENT DEPRECIATION 1,857 TOTAL 47,884 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT 7,000 7,000 LESS ACCUMULATED DEPRECIATION 1,000 2,000 LEASEHOLD IMPROVEMENT 27,000 27,000 LESS ACCUMULATED DEPRECIATION 692 1,384 FURNITURE AND FIXTURE 6,000 6,000 LESS ACCUMULATED DEPRECIATION 857 1,714 TOTAL 37,451 34,902 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNSECURED NOTES AND LOANS PAYABLE 41,500 44,759 PAYROLL TAX PAYABLE 1,193 1,134 CREDIT CARD PAYABLE 0 1,450 PAYROLL PAYABLE 1,540 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SEOUNG Y SHIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8186533660 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-07-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMALL WORLD OF JOY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMAL |
| ReturnHeader/Filer/EIN | 0 | 454002649 |
| ReturnHeader/Filer/PhoneNum | 0 | 8186533660 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 932 SOUTH PARK VIEW STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90006 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465636069 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ESTHER HWANG AND CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3435 WILSHIRE BLVD 460 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2133879858 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-07-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ESTHER HWANG |
| ReturnHeader/ReturnTs | 0 | 2015-07-28T15:06:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $46,692
- Liabilities
- $47,343
- Net assets
- -$651
- Revenue
- $134,344
- Expenses
- $129,510
- Net income
- $4,834