Civic Intelligence

Down Syndrome Association of Los Angeles Inc.

990 • Fiscal year 2018 • EIN 51-0198569

Oct 01, 2017 to Sep 30, 2018 • Filed on May 22, 2019

16461 Sherman WayVan Nuys, CA 91406

(818) 786-0001

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-5.6%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$56,541

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

32nd percentile

-7.8%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$119,286

Down $10,026 (-7.8%) from 2017

Net Assets

Down

$117,222

Down $11,303 (-8.8%) from 2017

Liabilities

Up

$2,064

Up $1,277 (+162%) from 2017

Revenue

Up

$202,944

Up $28,571 (+16%) from 2017

Expenses

Down

$214,247

Down $12,630 (-5.6%) from 2017

Net Income

Up

-$11,303

Up $41,201 (+78%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $273,462Liabilities 2011: $14,714Net Assets 2011: $258,7482011Assets 2012: $311,581Liabilities 2012: $12,203Net Assets 2012: $299,3782012Assets 2013: $282,292Liabilities 2013: $12,241Net Assets 2013: $270,0512013Assets 2014: $243,140Liabilities 2014: $2,436Net Assets 2014: $240,7042014Assets 2015: $238,303Liabilities 2015: $3,863Net Assets 2015: $234,4402015Assets 2016: $185,973Liabilities 2016: $4,944Net Assets 2016: $181,0292016Assets 2017: $129,312Liabilities 2017: $787Net Assets 2017: $128,5252017Assets 2018: $119,286Liabilities 2018: $2,064Net Assets 2018: $117,2222018Assets 2019: $63,030Liabilities 2019: $1,690Net Assets 2019: $61,3402019Assets 2020: $40,867Liabilities 2020: $11,175Net Assets 2020: $29,6922020Assets 2021: $94,328Liabilities 2021: $3,381Net Assets 2021: $90,9472021Assets 2022: $72,176Liabilities 2022: $3,335Net Assets 2022: $68,8412022Assets 2023: $80,476Liabilities 2023: $5,029Net Assets 2023: $75,4472023Assets 2024: $41,885Liabilities 2024: $5,565Net Assets 2024: $36,3202024Assets 2025: $64,340Liabilities 2025: $918Net Assets 2025: $63,4222025

Highlighted filing

2018

Assets$119,286
Liabilities$2,064
Net Assets$117,222

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $478,597Expenses 2011: $424,115Net Income 2011: $54,4822011Revenue 2012: $439,387Expenses 2012: $398,757Net Income 2012: $40,6302012Expenses 2013: $365,0722013Revenue 2014: $337,712Expenses 2014: $367,059Net Income 2014: -$29,3472014Revenue 2015: $234,507Expenses 2015: $240,771Net Income 2015: -$6,2642015Revenue 2016: $204,252Expenses 2016: $257,661Net Income 2016: -$53,4092016Revenue 2017: $174,373Expenses 2017: $226,877Net Income 2017: -$52,5042017Revenue 2018: $202,944Expenses 2018: $214,247Net Income 2018: -$11,3032018Revenue 2019: $129,175Expenses 2019: $185,056Net Income 2019: -$55,8812019Revenue 2020: $115,534Expenses 2020: $147,182Net Income 2020: -$31,6482020Revenue 2021: $173,546Expenses 2021: $112,291Net Income 2021: $61,2552021Revenue 2022: $78,300Expenses 2022: $100,406Net Income 2022: -$22,1062022Revenue 2023: $160,448Expenses 2023: $153,842Net Income 2023: $6,6062023Revenue 2024: $114,608Expenses 2024: $153,735Net Income 2024: -$39,1272024Revenue 2025: $157,710Expenses 2025: $130,608Net Income 2025: $27,1022025

Highlighted filing

2018

Revenue$202,944
Expenses$214,247
Net Income-$11,303
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
May 22, 2019
Return Version
2017v2.2
Gross Receipts
$202,944
Mission and Program Overview

Mission

Enhance the quality of life of individuals with down syndrome by fostering family engagement, encouraging connections and providing information while promoting inclusion, acceptance and awareness of individuals with down syndrome.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$120,861$100,048▼ $20,813
Cash and Non-Interest-Bearing Accounts$5,640$16,427▲ $10,787
Land, Buildings, and Equipment, Net$57$57→ $0
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$129,312$119,286▼ $10,026
Other Assets Total$2,754$2,754→ $0
Liabilities
Accounts Payable and Accrued Expenses$787$2,064▲ $1,277
Total Liabilities$787$2,064▲ $1,277
Net Assets / Fund Balance
Unrestricted Net Assets$128,525$117,222▼ $11,303
Total Net Assets Fund Balance$128,525$117,222▼ $11,303
Total Liabilities and Net Assets / Fund Balance$129,312$119,286▼ $10,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,880$10,880
Other Land Buildings$57$545$602
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra BakerExecutive DirecFT$56,541$56,541

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$28,760
Program Service Revenue
$5,423
Investment Income
$38
Other Revenue
$168,723
All Other Contributions
$28,760
Change in Net Assets
$-11,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,187
Other Expenses$103,060
Total Fundraising Expense$86,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,271$11,308$16,962$56,541
Other Salaries and Wages$18,360$9,180$18,360$45,900
Occupancy$17,597$6,860$13,785$38,242
All Other Expenses$3,702$2,053$7,418$13,173
Payroll Taxes$3,981$1,749$3,016$8,746
Insurance$738$5,083$559$6,380
Information Technology$5,902-$300$6,202
Other Expenses$2,274$28$2,274$4,548
Office Expenses$2,663$113$655$3,431
Fees for Services Accounting-$3,400-$3,400
Payments to Affiliates--$1,458$1,458
Total Functional Expenses$84,548$42,857$86,842$214,247
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,723
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Buddy Walk$168,723$168,723-$168,723
Total Events$168,723$168,723-$168,723
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
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 executive director and cfo are given a copy of the return (form 990, et.al.) prior to filing.

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

The financial statements are used by the board of directors as a management tool. If a third party requests the statements, the board will give consideration to providing a copy.

Filing and Contact Details

Filer

Filer Name
Down Syndrome Association
EIN
51-0198569
Phone
8187860001
Address
16461 SHERMAN WAY, VAN NUYS, CA 91406

Signing Officer

Name
Sandra Baker
Title
Executive Director
Signed
2019-05-22
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
220

Preparer

Firm
Martens & Munselle An Accountancy Corp
Address
31324 Via Colinas Suite 116, Westlake Village, CA 91362
Preparer
Theodore H Martens CPA
Phone
8189913600
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IRS990/OtherExpensesGrp/FundraisingAmt15659
IRS990/OtherExpensesGrp/FundraisingAmt26364
IRS990/OtherExpensesGrp/FundraisingAmt32274
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03083
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt128
IRS990/OtherExpensesGrp/ProgramServicesAmt0904
IRS990/OtherExpensesGrp/ProgramServicesAmt1156
IRS990/OtherExpensesGrp/ProgramServicesAmt22274
IRS990/OtherExpensesGrp/TotalAmt010936
IRS990/OtherExpensesGrp/TotalAmt18742
IRS990/OtherExpensesGrp/TotalAmt26548
IRS990/OtherExpensesGrp/TotalAmt34548
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018360
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09180
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018360
IRS990/OtherSalariesAndWagesGrp/TotalAmt045900
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt01458
IRS990/PaymentsToAffiliatesGrp/TotalAmt01458
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03016
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01749
IRS990/PayrollTaxesGrp/ProgramServicesAmt03981
IRS990/PayrollTaxesGrp/TotalAmt08746
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC INFORMATION AND AWARENESS: PARENTS SUPPORT GROUP, NEWSLETTERS, LIBRARY OF MATERIALS PERTAINING TO DOWN SYNDROME, LECTURES TO PROMOTE AWARENESS GIVEN AT COMMUNITY FUNCTIONS AND SCHOOLS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029535
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0117
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0117334
IRS990/PYOtherRevenueAmt0139227
IRS990/PYProgramServiceRevenueAmt05494
IRS990/PYRevenuesLessExpensesAmt0-52504
IRS990/PYSalariesCompEmpBnftPaidAmt0109543
IRS990/PYTotalExpensesAmt0226877
IRS990/PYTotalRevenueAmt0174373
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11303
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0120861
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100048
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt021945
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt037539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt038207
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0124591
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0124591
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt015200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt021945
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt037539
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt038207
IRS990ScheduleA/Total509Grp/TotalAmt0124591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt015200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt021945
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt037539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt038207
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0124591
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010880
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010880
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt057
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0545
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0602
IRS990ScheduleD/TotalBookValueLandBuildingsAmt057
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BUDDY WALK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0168723
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0168723
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0168723
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0168723
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0168723
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND CFO ARE GIVEN A COPY OF THE RETURN (FORM 990, ET.AL.) PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS ARE USED BY THE BOARD OF DIRECTORS AS A MANAGEMENT TOOL. IF A THIRD PARTY REQUESTS THE STATEMENTS, THE BOARD WILL GIVE CONSIDERATION TO PROVIDING A COPY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0129312
IRS990/TotalAssetsEOYAmt0119286
IRS990/TotalAssetsGrp/BOYAmt0129312
IRS990/TotalAssetsGrp/EOYAmt0119286
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028760
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt086842
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042857
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt084548
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214247
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0787
IRS990/TotalLiabilitiesEOYAmt02064
IRS990/TotalLiabilitiesGrp/BOYAmt0787
IRS990/TotalLiabilitiesGrp/EOYAmt02064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0128525

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$1.58$1.31$0.27
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.06$0.36$1.15$1.54$0.39
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$1.60$1.54$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.03$0.69$0.78$1.00$0.22
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.03$0.91$1.74$1.12$0.61
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.11$0.30$1.16$1.47$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$1.29$1.85$0.56
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$2.03$2.14$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.29$1.74$2.27$0.53
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.05$1.81$2.04$2.58$0.53
2015Detailed filing. Detailed filing data is available for this year.$2.38$0.04$2.34$2.35$2.41$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.02$2.41$3.38$3.67$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.12$2.70$3.65
2012Summary only. Only limited summary data is available for this year.$3.12$0.12$2.99$4.39$3.99$0.41
2011Summary only. Only limited summary data is available for this year.$2.73$0.15$2.59$4.79$4.24$0.54
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits