Civic Intelligence

Eoydc - Qalicb

990 • Fiscal year 2021 • EIN 46-3838336

Jul 01, 2020 to Jun 30, 2021 • Filed on May 15, 2022

8200 International BlvdOakland, CA 94621

(510) 569-8088

Siviq Scores

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

Liabilities / Assets

87th percentile

0.76x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

65.92x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

91st percentile

65%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

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.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

33rd percentile

3.7%

Faster asset growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-49%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$12,818,611

Up $452,196 (+3.7%) from 2020

Net Assets

Up

$3,024,612

Up $330,598 (+12%) from 2020

Liabilities

Up

$9,793,999

Up $121,598 (+1.3%) from 2020

Revenue

Down

$148,567

Down $140,039 (-49%) from 2020

Expenses

Down

$52,557

Down $69,988 (-57%) from 2020

Net Income

Down

$96,010

Down $70,051 (-42%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2013: $1Liabilities 2013: $02013Assets 2014: $10,883,783Liabilities 2014: $10,051,711Net Assets 2014: $832,0722014Assets 2015: $12,137,547Liabilities 2015: $9,625,251Net Assets 2015: $2,512,2962015Assets 2016: $12,267,746Liabilities 2016: $9,817,478Net Assets 2016: $2,450,2682016Assets 2017: $12,248,191Liabilities 2017: $9,752,758Net Assets 2017: $2,495,4332017Assets 2018: $12,246,003Liabilities 2018: $9,670,898Net Assets 2018: $2,575,1052018Assets 2019: $12,223,664Liabilities 2019: $9,672,402Net Assets 2019: $2,551,2622019Assets 2020: $12,366,415Liabilities 2020: $9,672,401Net Assets 2020: $2,694,0142020Assets 2021: $12,818,611Liabilities 2021: $9,793,999Net Assets 2021: $3,024,6122021

Highlighted filing

2021

Assets$12,818,611
Liabilities$9,793,999
Net Assets$3,024,612

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $931,426Expenses 2014: $99,354Net Income 2014: $832,0722014Revenue 2015: $1,959,959Expenses 2015: $279,735Net Income 2015: $1,680,2242015Revenue 2016: $330,685Expenses 2016: $306,460Net Income 2016: $24,2252016Revenue 2017: $140,038Expenses 2017: $178,594Net Income 2017: -$38,5562017Revenue 2018: $544,959Expenses 2018: $507,338Net Income 2018: $37,6212018Revenue 2019: $447,672Expenses 2019: $314,231Net Income 2019: $133,4412019Revenue 2020: $288,606Expenses 2020: $122,545Net Income 2020: $166,0612020Revenue 2021: $148,567Expenses 2021: $52,557Net Income 2021: $96,0102021

Highlighted filing

2021

Revenue$148,567
Expenses$52,557
Net Income$96,010
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2022
Return Version
2020v4.0
Gross Receipts
$148,567
Mission and Program Overview

Mission

To support activities for the benefit of east oakland youth development center ("eoydc"). The mission of eoydc is to promote the social, educational, economic, recreational, and cultural welfare of the youth and young adults who reside in east oakland.

Promotion of social, recreational, cultural & educational activities for the youth and young adults of East Oakland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,756,044$10,424,431▼ $331,613
Accounts Receivable$478,315$784,970▲ $306,655
Savings and Temporary Cash Investments$150,984$149,931▼ $1,053
Cash and Non-Interest-Bearing Accounts-$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$12,366,415$12,818,611▲ $452,196
Other Assets Total$981,072$1,459,279▲ $478,207
Liabilities
Unsecured Notes Loans Payable$9,700,265$9,700,265→ $0
Accounts Payable and Accrued Expenses$-27,864$93,734▲ $121,598
Total Liabilities$9,672,401$9,793,999▲ $121,598
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,694,014$3,024,612▲ $330,598
Total Net Assets Fund Balance$2,694,014$3,024,612▲ $330,598
Total Liabilities and Net Assets / Fund Balance$12,366,415$12,818,611▲ $452,196

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,424,431$1,007,890$11,432,321
Other Assets Org$1,459,279--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Regina JacksonPresident & CEO
Carlos BaltodanoVice President
Selena Wilson2022-pres. &CEO
Cheryl WrightSecretary
Paola GonzalezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$148,567
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$96,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,557
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
Fees for Services Management$52,523--$52,523
Office Expenses-$34-$34
Total Functional Expenses$52,523$34$0$52,557
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
No
Annual disclosure for covered persons
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

The board will review the return & upon approval the returns filed.

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

BOARD MEETINGS

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

No compensation at this time. If compensation becomes available comparison will be made with other organizations. A committee's review and recommendation is subject to board approval.

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

No compensation at this time. When available comparison will be made with other organizations. A committee's review and recommendation is subject to board approval.

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

CONTACT OUR OFFICE.

Filing and Contact Details

Filer

Filer Name
Eoydc - Qalicb
EIN
46-3838336
Phone
5105698088
Address
8200 INTERNATIONAL BLVD, OAKLAND, CA 94621

Signing Officer

Name
Selena Wilson
Title
2022-pres. &CEO
Signed
2022-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Selena Wilson
Formed
2013
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Grant & Smith Llp
Address
333 HEGENBERGER ROAD SUITE 325, OAKLAND, CA 94621
Preparer
Charlene R Smith CPA
Phone
5108320257
Supplemental Narrative

Additional Explanations

Related Party-east Oakland Youth Development Center

Eoydc qalicb operates the building formerly owned by and now leased to east oakland youth development center so that eoydc qalicb holds new markets tax credit equity proceeds used to finance a major renovation of the building.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD WILL REVIEW THE RETURN & UPON APPROVAL THE RETURNS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION AT THIS TIME. IF COMPENSATION BECOMES AVAILABLE COMPARISON WILL BE MADE WITH OTHER ORGANIZATIONS. A COMMITTEE'S REVIEW AND RECOMMENDATION IS SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMPENSATION AT THIS TIME. WHEN AVAILABLE COMPARISON WILL BE MADE WITH OTHER ORGANIZATIONS. A COMMITTEE'S REVIEW AND RECOMMENDATION IS SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTACT OUR OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EOYDC QALICB OPERATES THE BUILDING FORMERLY OWNED BY AND NOW LEASED TO EAST OAKLAND YOUTH DEVELOPMENT CENTER SO THAT EOYDC QALICB HOLDS NEW MARKETS TAX CREDIT EQUITY PROCEEDS USED TO FINANCE A MAJOR RENOVATION OF THE BUILDING.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5RELATED PARTY-EAST OAKLAND YOUTH DEVELOPMENT CENTER
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SELENA WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt02022-PRES. &CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EOYDC - QALICB
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT & SMITH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0333 HEGENBERGER ROAD SUITE 325
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ReturnHeader/PreparerPersonGrp/PhoneNum05108320257
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charlene R Smith CPA

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