Civic Intelligence

Lighthouse for Children Inc.

990 • Fiscal year 2020 • EIN 46-3113048

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 20, 2020

Organization Profilewww.lfcfresno.org
2405 Tulare Street 200Fresno, CA 93721

(559) 558-4900

Siviq Scores

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

Liabilities / Assets

95th percentile

1.11x

Higher debt load relative to assets than 95% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

99th percentile

105.98x

Higher debt load relative to revenue than 99% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

1st percentile

-311%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

16th percentile

-3.3%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-0.7%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$14,163,136

Down $476,700 (-3.3%) from 2019

Net Assets

Down

-$1,565,184

Down $462,158 (-42%) from 2019

Liabilities

Down

$15,728,320

Down $14,542 (-0.1%) from 2019

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Down

$148,415

Down $1,018 (-0.7%) from 2019

Expenses

Down

$610,573

Down $51,755 (-7.8%) from 2019

Net Income

Up

-$462,158

Up $50,737 (+9.9%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

2020

Assets$14,163,136
Liabilities$15,728,320
Net Assets-$1,565,184
Open 2020 Filing

Operations Trend

Revenue Growth42nd percentile

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

2020

Revenue$148,415
Expenses$610,573
Net Income-$462,158
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 20, 2020
Return Version
2019v5.0
Gross Receipts
$148,415
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,417,574$14,027,432▼ $390,142
Cash and Non-Interest-Bearing Accounts$69,954$88,906▲ $18,952
Savings and Temporary Cash Investments$152,308$46,798▼ $105,510
Accounts Receivable-$0-
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$14,639,836$14,163,136▼ $476,700
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,714,000$15,714,000→ $0
Other Liabilities$18,160$13,841▼ $4,319
Accounts Payable and Accrued Expenses$10,702$479▼ $10,223
Total Liabilities$15,742,862$15,728,320▼ $14,542
Net Assets / Fund Balance
Net Assets With Donor Restrictions$152,308$46,799▼ $105,509
Net Assets Without Donor Restrictions$-1,255,334$-1,611,983▼ $356,649
Total Net Assets Fund Balance$-1,103,026$-1,565,184▼ $462,158
Total Liabilities and Net Assets / Fund Balance$14,639,836$14,163,136▼ $476,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,364,106$2,063,375$15,427,481
Land$649,080-$649,080
Other Land Buildings$9,874$13,822$23,696
Equipment$4,372$3,123$7,495
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Brian PachecoChairman
Fabiola GonzalezActing Exec Director
Dawan UtechtDirector
Stacy SablanDirector
Emilia ReyesExecutive Director
Hugo MoralesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$148,000
Investment Income
$375
Other Revenue
$40
Change in Net Assets
$-462,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,415
Total Revenue per Audited Statements
$148,415
Total Revenue per Form 990
$148,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$610,573
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$390,142--$390,142
Interest$199,763--$199,763
Insurance-$10,718-$10,718
Fees for Services Other-$5,619-$5,619
Fees for Services Management-$4,331-$4,331
Total Functional Expenses$589,905$20,668$0$610,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$610,573
Total Expenses per Audited Statements$610,573
Total Expenses per Form 990$610,573
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable$13,841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

“Children and Families Commission Fresno County First 5 is responsible for the 990 for the Lighthouse for Children, Inc. An independent firm was hired to conduct the comprehensive audit and the 990. The 990 is then reviewed by staff and the Executive Director.”

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

“Review by Board.”

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

“Review by Board.”

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

“Available on the Lighthouse for Children, Inc. website.”

Filing and Contact Details

Filer

Filer Name
Lighthouse for Children Inc
EIN
46-3113048
Phone
5595584900
Address
2405 Tulare Street 200, Fresno, CA 93721

Signing Officer

Name
Fabiola Gonzalez
Title
Acting ED
Signed
2020-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fabiola Gonzalez
Formed
2012
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Fausto Hinojosa CPA CFE
Phone
5592999540
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax positions included the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year ended June 30, 2020.Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three years to four years, respectively, after they are filed.”

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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-462158
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IRS990/RevenueAmt0148000
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152308
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046798
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IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0First 5 Fresno County
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt013364106
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02063375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015427481
IRS990ScheduleD/EquipmentGrp/BookValueAmt04372
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03123
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07495
IRS990ScheduleD/ExpensesSubtotalAmt0610573
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0649080
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0649080
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09874
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013822
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023696
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013841
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Interest Payable
IRS990ScheduleD/RevenueSubtotalAmt0148415
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax positions included the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year ended June 30, 2020.Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three years to four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014027432
IRS990ScheduleD/TotalExpensesPerForm990Amt0610573
IRS990ScheduleD/TotalLiabilityAmt013841
IRS990ScheduleD/TotalRevenuePerForm990Amt0148415
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0148415
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0610573
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Children and Families Commission Fresno County First 5 is responsible for the 990 for the Lighthouse for Children, Inc. An independent firm was hired to conduct the comprehensive audit and the 990. The 990 is then reviewed by staff and the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review by Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Review by Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available on the Lighthouse for Children, Inc. website.
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 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770543565
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Development of Children 0-5 Years.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02405 Tulare Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fresno
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0148000
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt014163136
IRS990/TotalAssetsGrp/BOYAmt014639836
IRS990/TotalAssetsGrp/EOYAmt014163136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020668
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0589905
IRS990/TotalFunctionalExpensesGrp/TotalAmt0610573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015742862
IRS990/TotalLiabilitiesEOYAmt015728320
IRS990/TotalLiabilitiesGrp/BOYAmt015742862
IRS990/TotalLiabilitiesGrp/EOYAmt015728320
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1103026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1565184
IRS990/TotalProgramServiceExpensesAmt0589905
IRS990/TotalProgramServiceRevenueAmt0148000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148415
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014639836
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014163136
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02405 Tulare Street 200
IRS990/USAddress/CityNm0Fresno
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093721

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,163,136
Liabilities
$15,728,320
Net assets
-$1,565,184
Revenue
$148,415
Expenses
$610,573
Net income
-$462,158
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.25$0.10$0.15
2024Summary only. Only limited summary data is available for this year.$0.06$0.00$0.01$0.01$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.02$0.01$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.00$0.01$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.05$2.05$0.43$1.62
2020Detailed filing. Detailed filing data is available for this year.$14.2$15.7$1.57$0.15$0.61$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$15.7$1.10$0.15$0.66$0.51
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$15.8$0.59$0.26$0.65$0.39
2017Detailed filing. Detailed filing data is available for this year.$15.6$15.8$0.20$0.54$0.65$0.10
2016Detailed filing. Detailed filing data is available for this year.$15.6$15.7$0.09$0.16$0.63$0.47
2015Detailed filing. Detailed filing data is available for this year.$16.3$16.0$0.34$0.01$0.30$0.29
2014Detailed filing. Detailed filing data is available for this year.$17.6$17.0$0.63$1.21$0.58$0.63