Civic Intelligence

Kidsfirst Child Abuse Prevention Council of Placer County

990 • Fiscal year 2019 • EIN 68-0195225

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 23, 2020

124 Main StreetRoseville, CA 95678

(916) 774-6802

Siviq Scores

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

Liabilities / Assets

64th percentile

0.19x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

31st percentile

-2.7%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,999

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

13th percentile

-8.6%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

8.9%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$745,059

Down $70,335 (-8.6%) from 2018

Net Assets

Down

$605,890

Down $64,017 (-9.6%) from 2018

Liabilities

Down

$139,169

Down $6,318 (-4.3%) from 2018

Revenue

Up

$2,334,549

Up $191,065 (+8.9%) from 2018

Expenses

Up

$2,398,566

Up $111,690 (+4.9%) from 2018

Net Income

Up

-$64,017

Up $79,375 (+55%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,317,027Liabilities 2011: $123,509Net Assets 2011: $1,193,5182011Assets 2012: $1,018,715Liabilities 2012: $169,980Net Assets 2012: $848,7352012Assets 2013: $994,150Liabilities 2013: $168,724Net Assets 2013: $825,4262013Assets 2014: $760,017Liabilities 2014: $188,705Net Assets 2014: $571,3122014Assets 2015: $793,502Liabilities 2015: $118,403Net Assets 2015: $675,0992015Assets 2016: $805,832Liabilities 2016: $117,281Net Assets 2016: $688,5512016Assets 2017: $937,403Liabilities 2017: $124,104Net Assets 2017: $813,2992017Assets 2018: $815,394Liabilities 2018: $145,487Net Assets 2018: $669,9072018Assets 2019: $745,059Liabilities 2019: $139,169Net Assets 2019: $605,8902019Assets 2020: $922,306Liabilities 2020: $564,280Net Assets 2020: $358,0262020Assets 2021: $1,127,707Liabilities 2021: $559,509Net Assets 2021: $568,1982021Assets 2022: $736,900Liabilities 2022: $189,876Net Assets 2022: $547,0242022Assets 2023: $372,030Liabilities 2023: $67,378Net Assets 2023: $304,6522023Assets 2024: $1,267,610Liabilities 2024: $765,940Net Assets 2024: $501,6702024

Highlighted filing

2019

Assets$745,059
Liabilities$139,169
Net Assets$605,890

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,582,983Expenses 2011: $2,417,181Net Income 2011: $165,8022011Expenses 2012: $2,041,6462012Expenses 2013: $1,896,0992013Revenue 2014: $2,060,815Expenses 2014: $2,314,929Net Income 2014: -$254,1142014Revenue 2015: $2,188,264Expenses 2015: $2,140,903Net Income 2015: $47,3612015Revenue 2016: $2,165,356Expenses 2016: $2,151,904Net Income 2016: $13,4522016Revenue 2017: $2,174,617Expenses 2017: $2,049,869Net Income 2017: $124,7482017Revenue 2018: $2,143,484Expenses 2018: $2,286,876Net Income 2018: -$143,3922018Revenue 2019: $2,334,549Expenses 2019: $2,398,566Net Income 2019: -$64,0172019Revenue 2020: $2,410,808Expenses 2020: $2,658,672Net Income 2020: -$247,8642020Revenue 2021: $3,006,289Expenses 2021: $2,796,117Net Income 2021: $210,1722021Revenue 2022: $2,679,953Expenses 2022: $2,701,127Net Income 2022: -$21,1742022Revenue 2023: $1,439,761Expenses 2023: $1,682,133Net Income 2023: -$242,3722023Revenue 2024: $3,619,109Expenses 2024: $3,446,849Net Income 2024: $172,2602024

Highlighted filing

2019

Revenue$2,334,549
Expenses$2,398,566
Net Income-$64,017
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 23, 2020
Return Version
2018v3.1
Gross Receipts
$2,418,117
Mission and Program Overview

Mission

Our mission is to end child abuse and neglect through educating, advocating and counseling to empower and strengthen children and families.Our vision is that all children live in a safe, healthy and nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$396,727$396,727→ $0
Pledges and Grants Receivable$284,479$185,400▼ $99,079
Cash and Non-Interest-Bearing Accounts$54,534$93,288▲ $38,754
Land, Buildings, and Equipment, Net$38,547$33,389▼ $5,158
Prepaid Expenses and Deferred Charges$31,869$25,517▼ $6,352
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$815,394$745,059▼ $70,335
Other Assets Total$9,238$10,738▲ $1,500
Liabilities
Accounts Payable and Accrued Expenses$130,927$128,248▼ $2,679
Other Liabilities$14,560$10,921▼ $3,639
Total Liabilities$145,487$139,169▼ $6,318
Net Assets / Fund Balance
Unrestricted Net Assets$648,743$560,984▼ $87,759
Temporarily Rstr Net Assets$21,164$44,906▲ $23,742
Total Net Assets Fund Balance$669,907$605,890▼ $64,017
Total Liabilities and Net Assets / Fund Balance$815,394$745,059▼ $70,335

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,389$18,508$51,897
Other Land Buildings-$36,695$36,695
Equipment-$7,871$7,871
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Antoinette ManuelExecutive DirectorFT$73,999$73,999

Board Members and Trustees

NameTitle
Robin TrimbleBoard Chair
Dr Nathan HerzogPast Chair
Meghan BaichtalVice Chair
Jeffrey OchrachBoard Member
Mark SnedecorBoard member
Ryan RoncoBoard Member
Stacy LorenzenBoard Member
Todd OlsonBoard Member
Wayne WooDirector
Gary HubschmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,268,548
Program Service Revenue
$41,266
Investment Income
$2,016
Other Revenue
$22,719
All Other Contributions
$111,983
Change in Net Assets
$-64,017

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table58$22,053Fair Market Value (FMV)
Other Non Cash Contri Table14$18,350Fair Market Value (FMV)
Other Non Cash Contri Table83$16,810Fair Market Value (FMV)
Other Non Cash Contri Table39$6,863Fair Market Value (FMV)
Total Noncash Contributions194$64,076-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,334,549
Revenue Not Reported on Form 990
$83,568
Total Revenue per Audited Statements
$2,418,117
Total Revenue per Form 990
$2,334,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,805,715
Other Expenses$592,851
Total Fundraising Expense$64,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,201,709$208,591$48,160$1,458,460
Payroll Taxes$244,781$26,909$1,566$273,256
All Other Expenses$119,377$19,976$8,625$147,978
Occupancy$94,139$24,024-$118,163
Current Officers, Directors, Trustees, and Key Employees$60,679$8,495$4,825$73,999
Fees for Services Other$45,461$27,325-$72,786
Other Expenses$35,308$8,172-$35,308
Travel$25,386$5,345$1,507$32,238
Office Expenses$11,134$2,842-$13,976
Insurance$3,810$8,426-$12,236
Depreciation Depletion-$12,018-$12,018
Fees for Services Accounting$4,687$7,313-$12,000
Total Functional Expenses$1,966,301$367,582$64,683$2,398,566

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,482,134
Expenses per Audited Statements$2,398,566
Total Expenses per Form 990$2,398,566
Expenses Not Reported on Form 990$83,568
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106,287
Fundraising Direct Expenses$83,568
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Denim & Diamonds$87,571$52,339$29,582$22,757
Award Luncheon$54,599$50,988$15,754$35,234
Total Events$142,170$103,327$83,568$19,759
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
Lease incentive liability$10,920
Rounding$1
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
No
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 information return is approved by the Finance Committee, then presented for board review prior to filing.

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

At the regular Planning Retreat all compliance policies are reviewed with the officers and managerial employees. All officers and employees are asked to disclose any possible conflicts of interest at that time. In addition, should there be any conflict or appearance of conflict reported to any officers or managerial employees, an immediate investigation would be undertaken.

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

Upon request and on Guidestar.org

Filing and Contact Details

Filer

Filer Name
KidsFirst
EIN
68-0195225
Phone
9167746802
Address
124 Main Street, Roseville, CA 95678

Signing Officer

Name
Antoinette Manuel
Title
Executive Director
Signed
2020-04-23
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
47
Volunteers
37

Preparer

Firm
Jensen Smith Certified Public Accountants Inc
Address
661 5th St Ste 101 PO Box 160, Lincoln, CA 95648
Preparer
Jennifer M Jensen CPA
Phone
9164341662
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Other Programs related to exempt purpose

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special events not netted on FS $83568

Part XII, Line 2D: Other expenses and losses per audited F/S

Special events not netted on FS $83568

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IRS990/MissionDesc0Our mission is to end child abuse and neglect through educating, advocating and counseling to empower and strengthen children and families.Our vision is that all children live in a safe, healthy and nurturing environment.
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IRS990/PayrollTaxesGrp/FundraisingAmt01566
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IRS990/ProgSrvcAccomActy2Grp/Desc0Child Abuse/Neglect Counseling Treatment Services: Counseling services are offered at the Family Resource Centers. Services include crisis, child, individual, family and group therapy for children, individuals and families at risk, including victims of trauma, child abuse or neglect, post partum depression and Trauma focused cognitive behavior therapy and Eye Movement Desensitization Reprocessing therapy. Parent-Child Interactive Therapy employs a bug-in-the-ear device to provide live coaching to parents or caregivers interactive with their 2-7 year old child, with the observing therapist providing auditory commands behind one-way glass in real time.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Education: Child abuse affects all children of all races, all income levels, all walks of life. KidsFirst is dedicated to the philosophy that prevention is the best way to end child abuse. We seek out innovative programs and invest in those proven to keep children safe from harm. Education classes include classes for children 3 8, co-parenting classes to provide a positive parenting model for parents not living together to care for their child(ren), group classes for parents of children ages 2 to 17, active parenting for parents of teens, and a Forever Fathers program.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.77$0.50$3.62$3.45$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.07$0.30$1.44$1.68$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.19$0.55$2.68$2.70$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.56$0.57$3.01$2.80$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.56$0.36$2.41$2.66$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.14$0.61$2.33$2.40$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.15$0.67$2.14$2.29$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.12$0.81$2.17$2.05$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.69$2.17$2.15$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.12$0.68$2.19$2.14$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.19$0.57$2.06$2.31$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.17$0.83$1.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.17$0.85$2.04
2011Summary only. Only limited summary data is available for this year.$1.32$0.12$1.19$2.58$2.42$0.17