Civic Intelligence

Ucp San Diego

990 • Fiscal year 2019 • EIN 46-1740672

Aug 01, 2018 to Jul 31, 2019 • Filed on Oct 28, 2019

4190 Front StreetSan Diego, CA 92103

(619) 295-9860

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.44x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.16x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

26th percentile

-5.5%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

56th percentile

$23,846

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

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

Asset Growth

40th percentile

-0.0%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

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

Assets

Down

$347,575

Down $115 (-0.0%) from 2018

Net Assets

Down

$196,101

Down $50,911 (-21%) from 2018

Liabilities

Up

$151,474

Up $50,796 (+50%) from 2018

Revenue

Up

$923,308

Up $93,500 (+11%) from 2018

Expenses

Up

$974,219

Up $185,502 (+24%) from 2018

Net Income

Down

-$50,911

Down $92,002 (-224%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $280,418Liabilities 2014: $83,616Net Assets 2014: $196,8022014Assets 2015: $319,716Liabilities 2015: $123,546Net Assets 2015: $196,1702015Assets 2016: $283,307Liabilities 2016: $86,535Net Assets 2016: $196,7722016Assets 2017: $305,921Liabilities 2017: $100,000Net Assets 2017: $205,9212017Assets 2018: $347,690Liabilities 2018: $100,678Net Assets 2018: $247,0122018Assets 2019: $347,575Liabilities 2019: $151,474Net Assets 2019: $196,1012019Assets 2020: $236,260Liabilities 2020: $146,644Net Assets 2020: $89,6162020Assets 2021: $548,936Liabilities 2021: $277,822Net Assets 2021: $271,1142021Assets 2022: $602,740Liabilities 2022: $274,730Net Assets 2022: $328,0102022Assets 2023: $617,639Liabilities 2023: $219,226Net Assets 2023: $398,4132023Assets 2024: $720,678Liabilities 2024: $270,273Net Assets 2024: $450,4052024Assets 2025: $924,116Liabilities 2025: $226,597Net Assets 2025: $697,5192025

Highlighted filing

2019

Assets$347,575
Liabilities$151,474
Net Assets$196,101

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $653,672Expenses 2014: $646,897Net Income 2014: $6,7752014Revenue 2015: $659,564Expenses 2015: $612,851Net Income 2015: $46,7132015Revenue 2016: $704,545Expenses 2016: $703,943Net Income 2016: $6022016Revenue 2017: $710,081Expenses 2017: $700,932Net Income 2017: $9,1492017Revenue 2018: $829,808Expenses 2018: $788,717Net Income 2018: $41,0912018Revenue 2019: $923,308Expenses 2019: $974,219Net Income 2019: -$50,9112019Revenue 2020: $699,076Expenses 2020: $805,561Net Income 2020: -$106,4852020Revenue 2021: $986,014Expenses 2021: $804,516Net Income 2021: $181,4982021Revenue 2022: $990,889Expenses 2022: $933,993Net Income 2022: $56,8962022Revenue 2023: $1,059,507Expenses 2023: $989,104Net Income 2023: $70,4032023Revenue 2024: $1,118,520Expenses 2024: $1,066,528Net Income 2024: $51,9922024Revenue 2025: $1,405,579Expenses 2025: $1,158,465Net Income 2025: $247,1142025

Highlighted filing

2019

Revenue$923,308
Expenses$974,219
Net Income-$50,911
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Oct 28, 2019
Return Version
2018v3.1
Gross Receipts
$929,996
Mission and Program Overview

Mission

The mission of the san diego cooperative preschool is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff. Through a play-based program that attends to the whole child, we provide a model of community that will sustain and enrich our children throughout their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$149,230$193,297▲ $44,067
Savings and Temporary Cash Investments$173,862$102,144▼ $71,718
Accounts Receivable$10,622$31,065▲ $20,443
Prepaid Expenses and Deferred Charges-$16,069-
Total Assets$347,690$347,575▼ $115
Other Assets Total$13,976$5,000▼ $8,976
Liabilities
Other Liabilities$99,087$147,981▲ $48,894
Accounts Payable and Accrued Expenses$1,591$3,493▲ $1,902
Total Liabilities$100,678$151,474▲ $50,796
Net Assets / Fund Balance
Unrestricted Net Assets$247,012$196,101▼ $50,911
Total Net Assets Fund Balance$247,012$196,101▼ $50,911
Total Liabilities and Net Assets / Fund Balance$347,690$347,575▼ $115
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie LarsonExecutive DiFT$23,846$23,846

Board Members and Trustees

NameTitle
Julie StropeCo-president
Michael McdonnellCo-president
Betsy WertheimAt Large
Frances AjoAt Large
Patricia BauerAt Large
Lisa HuffSecretary
Ljiljana JotanovicStaff Repres
Dave GatzkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,889
Program Service Revenue
$908,730
Investment Income
$428
Other Revenue
$9,261
All Other Contributions
$4,889
Change in Net Assets
$-50,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,223
Other Expenses$371,996
Total Fundraising Expense$4,970
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$444,451--$444,451
Occupancy$95,180$12,409-$107,589
Fees for Services Other$81,809--$81,809
Current Officers, Directors, Trustees, and Key Employees$58,371--$58,371
Payroll Taxes$41,037$2,280$2,280$45,597
Other Employee Benefits$35,623$1,979$1,979$39,581
All Other Expenses$29,790$1,886-$31,676
Insurance$19,500$2,167-$21,667
Pension Plan Contributions$12,801$711$711$14,223
Other Expenses$14,037--$14,037
Fees for Services Accounting$6,155$849-$7,004
Conferences and Meetings$6,093--$6,093
Information Technology$1,921$1,922-$3,843
Office Expenses$1,628$1,628-$3,256
Fees for Services Legal$2,918--$2,918
Advertising$363--$363
Total Functional Expenses$943,418$25,831$4,970$974,219
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,949
Fundraising Direct Expenses$6,688
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Fundrai$15,949$15,949$6,688$9,261
Total Events$15,949$15,949$6,688$9,261
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$121,066
Prepaid Registration$13,349
Accrued Vacation$12,358
Retirement Payable$1,208
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by at the treasurer and at least one other board member.

Form 990, Page 6, Part VI, Line 12C

Annual review for all employees annually to determine if there were conflicts of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Ucp San Diego
EIN
46-1740672
Phone
6192959860
Address
4190 FRONT STREET, SAN DIEGO, CA 92103
Doing Business As
San Diego Cooperative Preschool

Signing Officer

Name
Stephanie Larson
Title
Executive Director
Phone
6192959860
Signed
2019-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Larson
Formed
2012
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
17

Preparer

Firm
Am Owens & Co CPA Apc
Address
9880 N MAGNOLIA AVE 188, SANTEE, CA 92071
Preparer
Alicia M Owens
Phone
6196982401
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the san diego cooperative preschool is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff. Through a play-based program that attends to the whole child, we provide a model of community that will sustain and enrich our children throughout their lives.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMNATORY POLICY IS DISPLAYED ON THE WEBSITE AND ON PRINTED MATERIALS. IT IS ALSO DISPLAYED ON ALL ONLINE ADVERTISING/SOCIAL MEDIA. IN ADDITION, IT IS PUBLISHED ANNUALLY DURING REGISTRATION IN THE UNION TRIBUNE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE SAN DIEGO COOPERATIVE PRESCHOOL IS TO PROVIDE THE HIGHEST QUALITY CARE, WHILE CREATING A NURTURING AND SUPPORTIVE COMMUNITY OF CHILDREN, PARENTS, AND HIGHLY SKILLED STAFF. THROUGH A PLAY-BASED PROGRAM THAT ATTENDS TO THE WHOLE CHILD, WE PROVIDE A MODEL OF COMMUNITY THAT WILL SUSTAIN AND ENRICH OUR CHILDREN THROUGHOUT THEIR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY AT THE TREASURER AND AT LEAST ONE OTHER BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW FOR ALL EMPLOYEES ANNUALLY TO DETERMINE IF THERE WERE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt04190 FRONT STREET
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092103
IRS990/VotingMembersGoverningBodyCnt014
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IRS990/WebsiteAddressTxt0WWW.SDCOOPPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE LARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06192959860
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UCP SAN DIEGO
ReturnHeader/Filer/BusinessNameControlTxt0UCPS
ReturnHeader/Filer/EIN0461740672
ReturnHeader/Filer/PhoneNum06192959860
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0977CFCB9C685DC8DED6EB91A22541EBE6B77B20C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A5F0722B2E1EE60B7359FC3108F559BC9498E2AF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-11-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:59:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454128534
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AM OWENS & CO CPA APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09880 N MAGNOLIA AVE 188
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTEE

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