Civic Intelligence

Hawkins-Thompson Child Development Center Inc.

990 • Fiscal year 2019 • EIN 51-0177994

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 16, 2019

18 East 1st StreetTracy, CA 95376

(209) 835-7877

Siviq Scores

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

Liabilities / Assets

80th percentile

0.34x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$83,001

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

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

Asset Growth

25th percentile

-4.5%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

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

Assets

Down

$284,690

Down $13,449 (-4.5%) from 2018

Net Assets

Up

$188,493

Up $10,620 (+6.0%) from 2018

Liabilities

Down

$96,197

Down $24,069 (-20%) from 2018

Revenue

Up

$785,687

Up $21,336 (+2.8%) from 2018

Expenses

Up

$775,067

Up $8,678 (+1.1%) from 2018

Net Income

Up

$10,620

Up $12,658 (+621%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $281,346Liabilities 2012: $40,657Net Assets 2012: $240,6892012Assets 2013: $247,054Liabilities 2013: $33,803Net Assets 2013: $213,2512013Assets 2014: $261,995Liabilities 2014: $56,962Net Assets 2014: $205,0332014Assets 2015: $233,754Liabilities 2015: $48,197Net Assets 2015: $185,5572015Assets 2016: $215,660Liabilities 2016: $34,489Net Assets 2016: $181,1712016Assets 2017: $218,583Liabilities 2017: $38,672Net Assets 2017: $179,9112017Assets 2018: $298,139Liabilities 2018: $120,266Net Assets 2018: $177,8732018Assets 2019: $284,690Liabilities 2019: $96,197Net Assets 2019: $188,4932019Assets 2020: $294,443Liabilities 2020: $70,341Net Assets 2020: $224,1022020Assets 2021: $269,833Liabilities 2021: $64,461Net Assets 2021: $205,3722021Assets 2022: $259,941Liabilities 2022: $118,321Net Assets 2022: $141,6202022Assets 2023: $377,514Liabilities 2023: $236,423Net Assets 2023: $141,0912023Assets 2024: $363,808Liabilities 2024: $222,717Net Assets 2024: $141,0912024Assets 2025: $343,092Liabilities 2025: $202,001Net Assets 2025: $141,0912025

Highlighted filing

2019

Assets$284,690
Liabilities$96,197
Net Assets$188,493

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $519,306Expenses 2012: $521,610Net Income 2012: -$2,3042012Revenue 2013: $476,533Expenses 2013: $503,971Net Income 2013: -$27,4382013Revenue 2014: $530,313Expenses 2014: $538,511Net Income 2014: -$8,1982014Revenue 2015: $587,005Expenses 2015: $606,481Net Income 2015: -$19,4762015Revenue 2016: $652,339Expenses 2016: $656,725Net Income 2016: -$4,3862016Revenue 2017: $666,164Expenses 2017: $667,424Net Income 2017: -$1,2602017Revenue 2018: $764,351Expenses 2018: $766,389Net Income 2018: -$2,0382018Revenue 2019: $785,687Expenses 2019: $775,067Net Income 2019: $10,6202019Revenue 2020: $800,601Expenses 2020: $764,992Net Income 2020: $35,6092020Revenue 2021: $829,261Expenses 2021: $847,991Net Income 2021: -$18,7302021Revenue 2022: $877,124Expenses 2022: $895,216Net Income 2022: -$18,0922022Revenue 2023: $1,243,068Expenses 2023: $1,243,608Net Income 2023: -$5402023Revenue 2024: $1,328,641Expenses 2024: $1,328,641Net Income 2024: $02024Revenue 2025: $1,356,665Expenses 2025: $1,356,665Net Income 2025: $02025

Highlighted filing

2019

Revenue$785,687
Expenses$775,067
Net Income$10,620
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 16, 2019
Return Version
2018v3.1
Gross Receipts
$785,687
Mission and Program Overview

Mission

To provide affordable child care for eligible low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$134,289$127,711▼ $6,578
Cash and Non-Interest-Bearing Accounts$63,320$92,732▲ $29,412
Accounts Receivable$84,776$48,237▼ $36,539
Prepaid Expenses and Deferred Charges$15,754$16,010▲ $256
Savings and Temporary Cash Investments-$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-
Total Assets$298,139$284,690▼ $13,449
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$120,266$96,197▼ $24,069
Total Liabilities$120,266$96,197▼ $24,069
Net Assets / Fund Balance
Unrestricted Net Assets$177,873$188,493▲ $10,620
Total Net Assets Fund Balance$177,873$188,493▲ $10,620
Total Liabilities and Net Assets / Fund Balance$298,139$284,690▼ $13,449

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,736$145,677-
Land$75,000--
Equipment-$38,835-
Leasehold Improvements$975$79,316-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary OceguedaExecutive DirecFT$83,001$83,001

Board Members and Trustees

NameTitle
Leetta CelestinePresident
Mercedes TejadaVice President
Debbie HollisBoard Member
Diana RiosBoard Member
Enedina BasurtoBoard Member
Paula VegaBoard Member
Sophia MartinezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,994
Program Service Revenue
$782,677
Investment Income
$16
Other Revenue
$0
All Other Contributions
$2,994
Change in Net Assets
$10,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$785,687
Total Revenue per Audited Statements
$785,687
Total Revenue per Form 990
$785,687
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$621,447
Other Expenses$153,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$417,366$4,058-$421,424
Current Officers, Directors, Trustees, and Key Employees$49,801$33,200-$83,001
Other Employee Benefits$71,173$5,676-$76,849
Payroll Taxes$37,206$2,967-$40,173
Occupancy$30,294$3,366-$33,660
Fees for Services Other$19,907$2,212-$22,119
Office Expenses$8,620$958-$9,578
Insurance$7,408$591-$7,999
Depreciation Depletion$5,921$658-$6,579
Conferences and Meetings$1,261--$1,261
Other Expenses$940$104-$1,044
All Other Expenses$567$156-$723
Interest-$577-$577
Total Functional Expenses$720,544$54,523$0$775,067

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$775,067
Total Expenses per Audited Statements$775,067
Total Expenses per Form 990$775,067
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
Audit committee
Yes
Backup withholding compliance
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
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 8: Explanation of No Contemporaneously Documentation of Meetings

Minutes of all meeting are maintained

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

Form 990 and other State and Local tax returns copies are emailed to every BOard member for their review. Once review is completed a final version of tax returns filed with authorities.

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

Board approves ceo's compensation based on independent comparability data

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

Board approves with consultation with ceo

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

Public is invited to board meetings, where they can review all documents

Filing and Contact Details

Filer

Filer Name
Hawkins-thompson Child Development
EIN
51-0177994
Phone
2098357877
Address
18 EAST 1ST STREET, TRACY, CA 95376

Signing Officer

Name
Mary Ocegueda
Title
Executive Direc
Signed
2019-09-16
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
3

Preparer

Firm
Dave K & Associates Cpas
Address
2314 OKEEFE PL, DAVIS, CA 95616-0556
Preparer
Dave Kakwani
Phone
5307572180
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02967
IRS990/PayrollTaxesGrp/ProgramServicesAmt037206
IRS990/PayrollTaxesGrp/TotalAmt040173
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015754
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016010
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2STATE PRESCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt073010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17059
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2702608
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2702608
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03021
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0158683
IRS990/PYProgramServiceRevenueAmt0761319
IRS990/PYRevenuesLessExpensesAmt0-2038
IRS990/PYSalariesCompEmpBnftPaidAmt0607706
IRS990/PYTotalExpensesAmt0766389
IRS990/PYTotalRevenueAmt0764351
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010620
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02994
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03021
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07480
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt07480
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02994
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03021
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01465
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07480
IRS990ScheduleA/TotalSupportAmt07480
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt051736
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0145677
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0197413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038835
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt038835
IRS990ScheduleD/ExpensesSubtotalAmt0775067
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0975
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt079316
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt080291
IRS990ScheduleD/RevenueSubtotalAmt0785687
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127711
IRS990ScheduleD/TotalExpensesPerForm990Amt0775067
IRS990ScheduleD/TotalRevenuePerForm990Amt0785687
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0785687
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0775067
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Minutes of all meeting are maintained
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 and other State and Local tax returns copies are emailed to every BOard member for their review. Once review is completed a final version of tax returns filed with authorities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES CEO'S COMPENSATION BASED ON INDEPENDENT COMPARABILITY DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES WITH CONSULTATION WITH CEO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC IS INVITED TO BOARD MEETINGS, WHERE THEY CAN REVIEW ALL DOCUMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0298139
IRS990/TotalAssetsEOYAmt0284690
IRS990/TotalAssetsGrp/BOYAmt0298139
IRS990/TotalAssetsGrp/EOYAmt0284690
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02994
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054523
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0720544
IRS990/TotalFunctionalExpensesGrp/TotalAmt0775067
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120266
IRS990/TotalLiabilitiesEOYAmt096197
IRS990/TotalLiabilitiesGrp/BOYAmt0120266
IRS990/TotalLiabilitiesGrp/EOYAmt096197
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0177873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0188493
IRS990/TotalProgramServiceExpensesAmt0720544
IRS990/TotalProgramServiceRevenueAmt0782677
IRS990/TotalReportableCompFromOrgAmt083001
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0782693
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0785687
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0298139
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284690
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0177873
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0188493
IRS990/USAddress/AddressLine1Txt018 EAST 1ST STREET
IRS990/USAddress/CityNm0TRACY

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.20$0.14$1.36$1.36$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.22$0.14$1.33$1.33$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.24$0.14$1.24$1.24$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.14$0.88$0.90$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.06$0.21$0.83$0.85$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.07$0.22$0.80$0.76$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.19$0.79$0.78$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.12$0.18$0.76$0.77$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.18$0.67$0.67$0.00
2016Summary only. Only limited summary data is available for this year.$0.22$0.03$0.18$0.65$0.66$0.00
2015Summary only. Only limited summary data is available for this year.$0.23$0.05$0.19$0.59$0.61$0.02
2014Summary only. Only limited summary data is available for this year.$0.26$0.06$0.21$0.53$0.54$0.01
2013Summary only. Only limited summary data is available for this year.$0.25$0.03$0.21$0.48$0.50$0.03
2012Summary only. Only limited summary data is available for this year.$0.28$0.04$0.24$0.52$0.52$0.00