Civic Intelligence

Lighthouse for Children Inc.

990 • Fiscal year 2015 • EIN 46-3113048

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 23, 2015

2405 Tulare Street Ste 200Fresno, CA 93721

(559) 558-4908

Siviq Scores

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

Liabilities / Assets

91st percentile

0.98x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

100th percentile

1935.96x

Higher debt load relative to revenue than 100% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

1st percentile

-3508%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

13th percentile

-7.5%

Faster asset growth than 13% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$16,300,787

Down $1,320,487 (-7.5%) from 2014

Net Assets

Down

$336,874

Down $289,259 (-46%) from 2014

Liabilities

Down

$15,963,913

Down $1,031,228 (-6.1%) from 2014

Revenue

Down

$8,246

Down $1,202,580 (-99%) from 2014

Expenses

Down

$297,505

Down $287,188 (-49%) from 2014

Net Income

Down

-$289,259

Down $915,392 (-146%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2014: $17,621,274Liabilities 2014: $16,995,141Net Assets 2014: $626,1332014Assets 2015: $16,300,787Liabilities 2015: $15,963,913Net Assets 2015: $336,8742015Assets 2016: $15,642,249Liabilities 2016: $15,736,302Net Assets 2016: -$94,0532016Assets 2017: $15,563,437Liabilities 2017: $15,762,416Net Assets 2017: -$198,9792017Assets 2018: $15,162,379Liabilities 2018: $15,752,510Net Assets 2018: -$590,1312018Assets 2019: $14,639,836Liabilities 2019: $15,742,862Net Assets 2019: -$1,103,0262019Assets 2020: $14,163,136Liabilities 2020: $15,728,320Net Assets 2020: -$1,565,1842020Assets 2021: $55,061Liabilities 2021: $4,267Net Assets 2021: $50,7942021Assets 2022: $44,422Liabilities 2022: $504Net Assets 2022: $43,9182022Assets 2023: $57,507Net Assets 2023: $57,5072023Assets 2024: $61,249Liabilities 2024: $02024Assets 2025: $208,398Liabilities 2025: $0Net Assets 2025: $208,3982025

Highlighted filing

2015

Assets$16,300,787
Liabilities$15,963,913
Net Assets$336,874

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,210,826Expenses 2014: $584,693Net Income 2014: $626,1332014Revenue 2015: $8,246Expenses 2015: $297,505Net Income 2015: -$289,2592015Revenue 2016: $164,205Expenses 2016: $632,132Net Income 2016: -$467,9272016Revenue 2017: $543,878Expenses 2017: $648,804Net Income 2017: -$104,9262017Revenue 2018: $260,948Expenses 2018: $652,100Net Income 2018: -$391,1522018Revenue 2019: $149,433Expenses 2019: $662,328Net Income 2019: -$512,8952019Revenue 2020: $148,415Expenses 2020: $610,573Net Income 2020: -$462,1582020Revenue 2021: $2,045,496Expenses 2021: $429,518Net Income 2021: $1,615,9782021Revenue 2022: $9Expenses 2022: $6,885Net Income 2022: -$6,8762022Revenue 2023: $20,009Expenses 2023: $6,420Net Income 2023: $13,5892023Revenue 2024: $10,000Expenses 2024: $6,258Net Income 2024: $3,7422024Revenue 2025: $247,408Expenses 2025: $100,259Net Income 2025: $147,1492025

Highlighted filing

2015

Revenue$8,246
Expenses$297,505
Net Income-$289,259
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 23, 2015
Return Version
2014v5.0
Gross Receipts
$8,246
Mission and Program Overview

Mission

The purposes of the LFC is to provide the vision and means for Fresno County children to enter school in good health, ready and able to learn, and emotionally well-developed by providing culturally, individually, and developmentally-appropriate parenting and nurturing support.

The purposes of the LFC is to provide the vision and means for Fresno County children to enter school in good health, ready and able to learn, and emotionally well-developed by providing culturally, individually, and developmentally-appropriate parenting and nurturing support .

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,568,262$14,608,593▲ $8,040,331
Cash and Non-Interest-Bearing Accounts$11,053,012$1,108,662▼ $9,944,350
Savings and Temporary Cash Investments-$572,641-
Accounts Receivable-$10,891-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$17,621,274$16,300,787▼ $1,320,487
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,714,000$15,714,000→ $0
Accounts Payable and Accrued Expenses$1,281,141$249,913▼ $1,031,228
Total Liabilities$16,995,141$15,963,913▼ $1,031,228
Net Assets / Fund Balance
Unrestricted Net Assets$626,133$336,874▼ $289,259
Total Net Assets Fund Balance$626,133$336,874▼ $289,259
Total Liabilities and Net Assets / Fund Balance$17,621,274$16,300,787▼ $1,320,487

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,959,513$176,527-
Land$649,080--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Henry PereaPresident
Dawan UtechtDirector
Stacy SablanDirector
Emilia ReyesExecutive Director
Hugo MoralesSecretary
Shannon KoontzTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Durham Construction Company IncNew Construction1025 Holland Avenue, Clovis, CA 93612$6,871,072
New Tangram LLCNew ConstructionP O Box 512206, Los Angeles, CA 90051-0206$654,991
Natural Playgrounds CompanyPlayground Equipment85 Warren Street, Concord, NH 03301$204,775
Kitchell CM ServicesInterior Design2750 Gateway Oaks Drive Ste 300, Sacramento, CA 95833$124,185
The Taylor Group ArchtlArchitecture10 River Park Place East Ste 208, Fresno, CA 93720-1535$120,244
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$8,246
Other Revenue
$0
Change in Net Assets
$-289,259

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,246
Total Revenue per Audited Statements
$8,246
Total Revenue per Form 990
$8,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$176,527--$176,527
Occupancy$111,067--$111,067
Office Expenses-$9,911-$9,911
Total Functional Expenses$287,594$9,911$0$297,505

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$297,505
Total Expenses per Audited Statements$297,505
Total Expenses per Form 990$297,505
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Children and Families Commission Fresno County First 5 Fresno County is responsible for the audit report for Lighthouse for Children. An independent contractor was hired to conduct the comprehensive audit in FY 2014-2015.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Review of Board

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Review of Board

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Review of Board

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Review of Board

Filing and Contact Details

Filer

Filer Name
Lighthouse for Children Inc
EIN
46-3113048
Phone
5595584908
Address
2405 Tulare Street Ste 200, Fresno, CA 93721

Signing Officer

Name
Emilia Reyes
Title
Executive Director
Signed
2015-12-23
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0

Preparer

Firm
MBS Accountancy Corporation
Address
4946 E Yale Ave Ste 103, FRESNO, CA 93721
Preparer
Arthur L Moye III
Phone
5594217033
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01200295
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010531
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0584693
IRS990/PYRevenuesLessExpensesAmt0626133
IRS990/PYTotalExpensesAmt0584693
IRS990/PYTotalRevenueAmt01210826
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-289259
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0572641
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0770543565
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc0584693
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0First 5 Fresno County
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt013959513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0176527
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt014136040
IRS990ScheduleD/ExpensesSubtotalAmt0297505
IRS990ScheduleD/LandGrp/BookValueAmt0649080
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0649080
IRS990ScheduleD/RevenueSubtotalAmt08246
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014608593
IRS990ScheduleD/TotalExpensesPerForm990Amt0297505
IRS990ScheduleD/TotalRevenuePerForm990Amt08246
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08246
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0297505
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Children and Families Commission Fresno County First 5 Fresno County is responsible for the audit report for Lighthouse for Children. An independent contractor was hired to conduct the comprehensive audit in FY 2014-2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review of Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Review of Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Review of Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Review of Board
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Fresno County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0First 5 Fresno County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770543565
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Development of children 0-5 yrs
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0550 E Shaw Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fresno
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093710
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017621274
IRS990/TotalAssetsEOYAmt016300787
IRS990/TotalAssetsGrp/BOYAmt017621274
IRS990/TotalAssetsGrp/EOYAmt016300787
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287594
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016995141
IRS990/TotalLiabilitiesEOYAmt015963913
IRS990/TotalLiabilitiesGrp/BOYAmt016995141
IRS990/TotalLiabilitiesGrp/EOYAmt015963913
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0626133
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0336874
IRS990/TotalProgramServiceExpensesAmt0287594
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08246
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08246
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017621274
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016300787

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