Civic Intelligence

Definitely Learning Children Programs Inc.

990 • Fiscal year 2019 • EIN 45-5563329

Jan 01, 2019 to Dec 31, 2019 • Filed on May 28, 2020

9600 S Western AveLos Angeles, CA 90047

(323) 590-4679

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.20x

Higher debt load relative to assets than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

57th percentile

5.8%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$125,160

Up $6,854 (+5.8%) from 2018

Net Assets

Up

$100,155

Up $6,854 (+7.3%) from 2018

Liabilities

Flat

$25,005

Flat from 2018

Revenue

Up

$789,344

Up $135,941 (+21%) from 2018

Expenses

Up

$787,357

Up $65,864 (+9.1%) from 2018

Net Income

Up

$1,987

Up $70,077 (+103%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $20,509Liabilities 2013: $9,1072013Assets 2014: $4,296Liabilities 2014: $0Net Assets 2014: $4,2962014Assets 2015: $12,885Liabilities 2015: $0Net Assets 2015: $12,8852015Assets 2016: $15,523Liabilities 2016: $0Net Assets 2016: $15,5232016Assets 2017: $187,888Liabilities 2017: $39,575Net Assets 2017: $148,3132017Assets 2018: $118,306Liabilities 2018: $25,005Net Assets 2018: $93,3012018Assets 2019: $125,160Liabilities 2019: $25,005Net Assets 2019: $100,1552019Assets 2020: $244,544Liabilities 2020: $87,959Net Assets 2020: $156,5852020Assets 2021: $248,338Liabilities 2021: $30,991Net Assets 2021: $217,3472021Assets 2022: $228,519Liabilities 2022: $2,160Net Assets 2022: $226,3592022Assets 2023: $215,522Liabilities 2023: $2,160Net Assets 2023: $213,3622023Assets 2024: $161,535Liabilities 2024: $0Net Assets 2024: $161,5352024

Highlighted filing

2019

Assets$125,160
Liabilities$25,005
Net Assets$100,155

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $124,864Expenses 2013: $113,462Net Income 2013: $11,4022013Revenue 2014: $255,171Expenses 2014: $258,745Net Income 2014: -$3,5742014Revenue 2015: $383,555Expenses 2015: $374,966Net Income 2015: $8,5892015Revenue 2016: $427,282Expenses 2016: $424,644Net Income 2016: $2,6382016Revenue 2017: $645,433Expenses 2017: $512,641Net Income 2017: $132,7922017Revenue 2018: $653,403Expenses 2018: $721,493Net Income 2018: -$68,0902018Revenue 2019: $789,344Expenses 2019: $787,357Net Income 2019: $1,9872019Revenue 2020: $848,288Expenses 2020: $786,991Net Income 2020: $61,2972020Revenue 2021: $735,143Expenses 2021: $674,381Net Income 2021: $60,7622021Revenue 2022: $827,886Expenses 2022: $812,866Net Income 2022: $15,0202022Revenue 2023: $868,734Expenses 2023: $864,813Net Income 2023: $3,9212023Revenue 2024: $1,168,185Expenses 2024: $1,220,012Net Income 2024: -$51,8272024

Highlighted filing

2019

Revenue$789,344
Expenses$787,357
Net Income$1,987
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 28, 2020
Return Version
2019v5.1
Gross Receipts
$789,344
Mission and Program Overview

Mission

To provide childcare for children from low-income families in the community as well as a nurturing substitue and learning environment that will allow children to discover their gifts, talents and interests

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,818$125,160▲ $47,342
Total Assets$118,306$125,160▲ $6,854
Other Assets Total$40,488--
Liabilities
Other Liabilities$25,005$25,005→ $0
Total Liabilities$25,005$25,005→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$93,301$100,155▲ $6,854
Total Net Assets Fund Balance$93,301$100,155▲ $6,854
Total Liabilities and Net Assets / Fund Balance$118,306$125,160▲ $6,854

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$39,000$39,000
Other Land Buildings-$1,488$1,488
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacquelyn ThompsonPresident
Venus RobertsVice President
Charles FisherDirector
Barbara OkonkwoSecretary
Harriett MiddletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$789,344
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$456,688
Salaries, Compensation, and Employee Benefits$330,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$299,478--$299,478
Fees for Services Other$71,860--$71,860
Occupancy$57,500--$57,500
All Other Expenses---$42,534
Depreciation Depletion-$40,488-$40,488
Payroll Taxes$31,191--$31,191
Fees for Services Accounting$6,897--$6,897
Other Expenses$201,584--$6,412
Insurance$4,907--$4,907
Office Expenses---$2,215
Information Technology---$1,377
Travel---$1,069
Advertising$100--$100
Total Functional Expenses$686,097$40,488$0$787,357
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$25,005
Business Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Definitely Learning Children Programs Inc
EIN
45-5563329
Phone
3235904679
Address
9600 S WESTERN AVE, LOS ANGELES, CA 90047

Signing Officer

Name
Barbara Okonkwo
Title
Secretary
Signed
2020-05-28
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
28

Preparer

Firm
Infinity Business Services
Address
3553 Atlantic Ave 224, Long Beach, CA 90807
Preparer
Kelli D Scott
Phone
5624246700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

PRIOR YEAR BALANCES

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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA OKONKWO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEFINITELY LEARNING CHILDREN PROGRAMS INC
ReturnHeader/Filer/BusinessNameControlTxt0DEFI
ReturnHeader/Filer/EIN0455563329
ReturnHeader/Filer/PhoneNum03235904679
ReturnHeader/Filer/USAddress/AddressLine1Txt09600 S WESTERN AVE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090047
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CFC3155CA9B2DBFFAE5DF4CA8B784E84BAD84A6C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CFC3155CA9B2DBFFAE5DF4CA8B784E84BAD84A6C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.185.133.255
ReturnHeader/FilingSecurityInformation/IPDt02020-06-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm017:55:10
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Infinity Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03553 Atlantic Ave 224
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Long Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090807
ReturnHeader/PreparerPersonGrp/PhoneNum05624246700
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLI D SCOTT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-05-28T09:33:31-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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