Civic Intelligence

Friends Educational Child Care Services

EIN 77-0265609 • 501(c)3 • Ojai, CA

Profile

Friends educational child care services is to administer the child care food program within the perimeters, guidelines and requirements of title 7, code of federal regulation, the cacfp and nutrition services division. This program is to benefit all children in day care homes in educating them in proper nutrition and eating habits that will last their life time.

1345 Fraiser StreetOjai, CA 93023

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.01x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-2.9%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-0.8%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$204,410

Down $6,013 (-2.9%) from 2015

Liabilities

Down

$205,896

Down $307 (-0.1%) from 2015

Net Assets

Down

-$1,486

Down $5,706 (-135%) from 2015

Operations
Liabilities / Revenue63rd percentileNet Margin37th percentile

Revenue

Down

$1,244,421

Down $10,584 (-0.8%) from 2015

Expenses

Down

$1,250,127

Down $8,928 (-0.7%) from 2015

Net Income

Down

-$5,706

Down $1,656 (-41%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2011: $201,517Liabilities 2011: $184,270Net Assets 2011: $17,2472011Assets 2012: $199,385Liabilities 2012: $188,392Net Assets 2012: $10,9932012Assets 2013: $204,205Liabilities 2013: $191,640Net Assets 2013: $12,5652013Assets 2014: $190,044Liabilities 2014: $181,774Net Assets 2014: $8,2702014Assets 2015: $210,423Liabilities 2015: $206,203Net Assets 2015: $4,2202015Assets 2016: $204,410Liabilities 2016: $205,896Net Assets 2016: -$1,4862016

Highlighted filing

2016

Assets$204,410
Liabilities$205,896
Net Assets-$1,486
Open 2016 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,050,050Expenses 2011: $1,057,984Net Income 2011: -$7,9342011Expenses 2012: $1,123,4232012Revenue 2013: $1,186,539Expenses 2013: $1,184,353Net Income 2013: $2,1862013Revenue 2014: $1,176,949Expenses 2014: $1,181,244Net Income 2014: -$4,2952014Revenue 2015: $1,255,005Expenses 2015: $1,259,055Net Income 2015: -$4,0502015Revenue 2016: $1,244,421Expenses 2016: $1,250,127Net Income 2016: -$5,7062016

Highlighted filing

2016

Revenue$1,244,421
Expenses$1,250,127
Net Income-$5,706
Open 2016 Filing

Filings

Most recent year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$204,410
Liabilities
$205,896
Net assets
-$1,486
Revenue
$1,244,421
Expenses
$1,250,127
Net income
-$5,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.21$0.00$1.24$1.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.00$1.26$1.26$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.18$0.01$1.18$1.18$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.19$0.01$1.19$1.18$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.19$0.01$1.12
2011Summary only. Only limited summary data is available for this year.$0.20$0.18$0.02$1.05$1.06$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,244,421
Mission and Program Overview

Mission

Friends educational child care services is to administer the child care food program within the perimeters, guidelines and requirements of title 7, code of federal regulation, the cacfp and nutrition services division. This program is to benefit all children in day care homes in educating them in proper nutrition and eating habits that will last their life time.

Friends educational child care services food program, inc., is an organization that sponsors day care homes to ensure participants receive nutritionally adequate meals and snacks while in care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$206,550$204,332▼ $2,218
Cash and Non-Interest-Bearing Accounts$3,873$78▼ $3,795
Savings and Temporary Cash Investments-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$210,423$204,410▼ $6,013
Other Assets Total-$0-
Liabilities
Grants Payable$183,210$182,382▼ $828
Accounts Payable and Accrued Expenses$22,993$23,514▲ $521
Total Liabilities$206,203$205,896▼ $307
Net Assets / Fund Balance
Unrestricted Net Assets$4,220$-1,486▼ $5,706
Total Net Assets Fund Balance$4,220$-1,486▼ $5,706
Total Liabilities and Net Assets / Fund Balance$210,423$204,410▼ $6,013
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Maree FriendExecutive DirectorFT$46,800$46,800
Dave FriendProgram DirectorFT$42,000$42,000

Board Members and Trustees

NameTitle
Brandon FriendChairman
Wes ShipwayDirector
Lynn BrownSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,244,421
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-5,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,421
Revenue Not Reported on Form 990
$6,000
Total Revenue per Audited Statements
$1,250,421
Total Revenue per Form 990
$1,244,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,091,035
Salaries, Compensation, and Employee Benefits$122,222
Other Expenses$36,870
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,091,035--$1,091,035
Current Officers, Directors, Trustees, and Key Employees-$88,800-$88,800
Fees for Services Accounting-$17,000-$17,000
Pension Plan Contributions-$16,770-$16,770
Payroll Taxes-$9,034-$9,034
Other Salaries and Wages-$7,618-$7,618
Travel-$6,816-$6,816
Other Expenses-$1,497-$1,497
Fees for Services Other-$480-$480
All Other Expenses-$195-$195
Total Functional Expenses$1,091,035$159,092$0$1,250,127

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,256,127
Expenses per Audited Statements$1,250,127
Total Expenses per Form 990$1,250,127
Expenses Not Reported on Form 990$6,000
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
No
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
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 2: Description of Business or Family Relationship of Officers, Directors, Et

“David friend and maree friend are key employees who are husband and wife. Brandon friend is the chairman of the board of directors and is son of david and maree friend.”

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

“Maree friend, administrator, will provide a copy of the form 990 to the board of directors for their review.”

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

“The board of directors meet twice a year to discuss any changes in the food program or any problems that have occured. If an event occurs that requries immediate attention maree and/or dave contact the board.”

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

“There are only two full-time employees who are dave and maree friend. They are married and all salary and benefit changes are approved by the board of directors during annual budget approval process.”

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

“The governing docs, policies and financial statements are in the care of maree friend located at 1345 fraiser street, ojai, ca 93023 and provided upon request.”

Filing and Contact Details

Filer

Filer Name
Friends Educational Child Care Services
EIN
77-0265609
Phone
8056494713
Address
1345 FRAISER STREET, OJAI, CA 93023

Signing Officer

Name
Maree Friend
Title
Executive Director
Signed
2017-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Friend
Formed
1991
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
3

Preparer

Firm
Soares Sandall Bernacchi and Petrovich Llp
Address
405 E ESPLANADE DR STE 300, OXNARD, CA 93036-2116
Preparer
Prajesh Acharya
Phone
8054857965
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and State of California. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations or cash flows.Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at September 30, 2016. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization's federal and state tax filings remain subject to examination by the Internal Revenue Service and the Franchise Tax Board for three years after filing.”

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05981387
IRS990ScheduleA/TotalSupportAmt05981387
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/DonatedServicesUseFcltsAmt06000
IRS990ScheduleD/ExpensesNotReportedAmt06000
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and State of California. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations or cash flows.Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at September 30, 2016. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization's federal and state tax filings remain subject to examination by the Internal Revenue Service and the Franchise Tax Board for three years after filing.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalRevenuePerForm990Amt01244421
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01256127
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01091035
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEAL REIMBURSEMENT PASS THROUGH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NO NONCASH ASST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0118
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FRIENDS EDUCATIONAL CHILD CARE SERVICES OPERATES THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) ON AN ANNUAL CONTRACT WITH THE CALIFORNIA DEPT. OF EDUCATION (CDE) WHICH ADMINISTERS THE PROGRAM IN CALIFORNIA FOR THE USDA.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1FRIENDS HAS AN ANNUAL TRAINING FOR ALL PARTICIPANTS AS TO PROGRAM POLICIES AND REQUIREMENTS. THERE ARE A MINIMUM OF THREE UNANNOUNCED MONITORING REVIEWS OF CHILD CARE HOMES THAT PARTICIPATES IN THE CACFP. IF PARTICIPANTS DO NOT FOLLOW THE CACFP PROGRAM REQUIREMENTS, THEY ARE EITHER DROPPED FROM PARTICIPATION OR "TERMINATED WITH CAUSE" REMOVING THEM FROM PARTICIPATION FOR A MINIMUM OF SEVEN YEARS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID FRIEND AND MAREE FRIEND ARE KEY EMPLOYEES WHO ARE HUSBAND AND WIFE. BRANDON FRIEND IS THE CHAIRMAN OF THE BOARD OF DIRECTORS AND IS SON OF DAVID AND MAREE FRIEND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MAREE FRIEND, ADMINISTRATOR, WILL PROVIDE A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MEET TWICE A YEAR TO DISCUSS ANY CHANGES IN THE FOOD PROGRAM OR ANY PROBLEMS THAT HAVE OCCURED. IF AN EVENT OCCURS THAT REQURIES IMMEDIATE ATTENTION MAREE AND/OR DAVE CONTACT THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE ONLY TWO FULL-TIME EMPLOYEES WHO ARE DAVE AND MAREE FRIEND. THEY ARE MARRIED AND ALL SALARY AND BENEFIT CHANGES ARE APPROVED BY THE BOARD OF DIRECTORS DURING ANNUAL BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCS, POLICIES AND FINANCIAL STATEMENTS ARE IN THE CARE OF MAREE FRIEND LOCATED AT 1345 FRAISER STREET, OJAI, CA 93023 AND PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt01345 FRAISER STREET
IRS990/USAddress/CityNm0OJAI
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IRS990/USAddress/ZIPCd093023
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MAREE FRIEND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS EDUCATIONAL CHILD CARE SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOARES SANDALL BERNACCHI AND PETROVICH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0405 E ESPLANADE DR STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OXNARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0930362116

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