Civic Intelligence

Hawkins-Thompson Child Development Center Inc.

990 • Fiscal year 2023 • EIN 51-0177994

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 29, 2023

18 East First StreetTracy, CA 95376

(209) 835-7877

Siviq Scores

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

Liabilities / Assets

87th percentile

0.63x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$147,417

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

88th percentile

45%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$377,514

Up $117,573 (+45%) from 2022

Net Assets

Down

$141,091

Down $529 (-0.4%) from 2022

Liabilities

Up

$236,423

Up $118,102 (+100%) from 2022

Revenue

Up

$1,243,068

Up $365,944 (+42%) from 2022

Expenses

Up

$1,243,608

Up $348,392 (+39%) from 2022

Net Income

Up

-$540

Up $17,552 (+97%) from 2022

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

2023

Assets$377,514
Liabilities$236,423
Net Assets$141,091

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

2023

Revenue$1,243,068
Expenses$1,243,608
Net Income-$540
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 29, 2023
Return Version
2022v5.0
Gross Receipts
$1,243,068
Mission and Program Overview

Mission

To provide affordable child care for eligible low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$108,494$210,171▲ $101,677
Land, Buildings, and Equipment, Net$113,706$107,239▼ $6,467
Accounts Receivable$24,130$50,707▲ $26,577
Prepaid Expenses and Deferred Charges$13,611$9,396▼ $4,215
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$259,941$377,514▲ $117,573
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$56,238$161,315▲ $105,077
Deferred Revenue$62,083$75,108▲ $13,025
Total Liabilities$118,321$236,423▲ $118,102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,365$116,836▼ $529
Net Assets With Donor Restrictions$24,255$24,255→ $0
Total Net Assets Fund Balance$141,620$141,091▼ $529
Total Liabilities and Net Assets / Fund Balance$259,941$377,514▲ $117,573

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,021$169,392$197,413
Leasehold Improvements$4,218$81,457$85,675
Land$75,000-$75,000
Equipment-$38,835$38,835
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary OceguedaExecutive DirectorFT$147,417$147,417

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
$0
Program Service Revenue
$1,231,245
Investment Income
$26
Other Revenue
$11,797
Change in Net Assets
$-540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$956,121
Other Expenses$287,487
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$662,687$15,400-$678,087
Current Officers, Directors, Trustees, and Key Employees$88,450$58,967-$147,417
Other Employee Benefits$65,796--$65,796
Payroll Taxes$64,821--$64,821
Insurance$32,229--$32,229
Fees for Services Other-$25,400-$25,400
Occupancy$25,287--$25,287
Other Expenses$24,081--$24,081
Depreciation Depletion$6,468--$6,468
All Other Expenses$1,255--$1,255
Conferences and Meetings$507--$507
Total Functional Expenses$1,143,841$99,767$0$1,243,608
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, Section B, Line 11B

Form 990 and other state and local tax returns are emailed to every board member for their review. Once the review is completed a final version of the returns are filed with authorities

Form 990, Part VI, Section B, Line 15A

The board apporves the ceo's compensation based on independent comparability data

Form 990, Part VI, Section B, Line 15B

The board approves with consultation with ceo

Form 990, Part VI, Section C, Line 19

The 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 FIRST STREET, TRACY, CA 95376

Signing Officer

Name
Mary Ocegueda
Title
Executive Director
Signed
2023-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ocegueda
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
15

Preparer

Firm
Jaribu W Nelson CPA INC
Address
250 West Spruce Avenue Ste 105, Clovis, CA 93611
Preparer
Jaribu Nelson
Phone
5592867546
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

= $11

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09396
IRS990/PrincipalOfficerNm0MARY OCEGUEDA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1STATE PRESCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065593
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11165652
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065593
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11165652
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0195959
IRS990/PYOtherRevenueAmt013653
IRS990/PYProgramServiceRevenueAmt0863471
IRS990/PYRevenuesLessExpensesAmt0-18092
IRS990/PYSalariesCompEmpBnftPaidAmt0699257
IRS990/PYTotalExpensesAmt0895216
IRS990/PYTotalRevenueAmt0877124
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-540
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/CurrentTaxYearMinus1YearAmt0877124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt030957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02994
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0923866
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0923866
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0877124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt030957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02994
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0923866
IRS990ScheduleA/TotalSupportAmt0923866
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt028021
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169392
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0197413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038835
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038835
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04218
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt081457
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt085675
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 AND OTHER STATE AND LOCAL TAX RETURNS ARE EMAILED TO EVERY BOARD MEMBER FOR THEIR REVIEW. ONCE THE REVIEW IS COMPLETED A FINAL VERSION OF THE RETURNS ARE FILED WITH AUTHORITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD APPORVES THE CEO'S COMPENSATION BASED ON INDEPENDENT COMPARABILITY DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD APPROVES WITH CONSULTATION WITH CEO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PUBLIC IS INVITED TO BOARD MEETINGS, WHERE THEY CAN REVIEW ALL DOCUMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4= $11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0259941
IRS990/TotalAssetsEOYAmt0377514
IRS990/TotalAssetsGrp/BOYAmt0259941
IRS990/TotalAssetsGrp/EOYAmt0377514
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099767
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01143841
IRS990/TotalFunctionalExpensesGrp/TotalAmt01243608
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118321
IRS990/TotalLiabilitiesEOYAmt0236423
IRS990/TotalLiabilitiesGrp/BOYAmt0118321
IRS990/TotalLiabilitiesGrp/EOYAmt0236423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141620
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141091
IRS990/TotalProgramServiceExpensesAmt01143841
IRS990/TotalProgramServiceRevenueAmt01231245
IRS990/TotalReportableCompFromOrgAmt0147417
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01243068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01243068
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0377514
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018 EAST FIRST STREET
IRS990/USAddress/CityNm0TRACY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095376
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY OCEGUEDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWKINS-THOMPSON CHILD DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0HAWK

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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