Civic Intelligence

Unknown Organization

EIN 77-0281420 • 501(c)3

View Organization Page

PO Box 120893024
Siviq Scores

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

Liabilities / Assets

98th percentile

7.40x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer or executive compensation is available for this organization yet.

Asset Growth

13th percentile

-83%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$50,100

Down $241,114 (-83%) from 2012

Liabilities

Up

$370,852

Up $105,720 (+40%) from 2012

Net Assets

Down

-$320,752

Down $346,834 (-1330%) from 2012

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$615,128

Down $947,349 (-61%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$1.0M$500K$0-$500KAssets 2010: $367,734Liabilities 2010: $200,217Net Assets 2010: $167,5172010Assets 2011: $510,189Liabilities 2011: $246,028Net Assets 2011: $264,1612011Assets 2012: $291,214Liabilities 2012: $265,132Net Assets 2012: $26,0822012Assets 2013: $50,100Liabilities 2013: $370,852Net Assets 2013: -$320,7522013

Highlighted filing

2013

Assets$50,100
Liabilities$370,852
Net Assets-$320,752
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $1,735,7772010Expenses 2011: $1,750,6132011Expenses 2012: $1,562,4772012Expenses 2013: $615,1282013

Highlighted filing

2013

Revenue-
Expenses$615,128
Net Income-
Open 2013 Filing

Filings

Most recent year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$50,100
Liabilities
$370,852
Net assets
-$320,752
Revenue
-
Expenses
$615,128
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.37$0.32$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.27$0.03$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.25$0.26$1.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.20$0.17$1.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Feb 28, 2014
Return Version
2012v2.0
Gross Receipts
$428,593
Filing and Contact Details

Filer

EIN
77-0281420
Raw XML AppendixShowing 400 of 488 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0The Centers is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. In accordance with the Income Taxes Topic of the Financial Accounting Standards Board Accounting Standards Codification ("FASB ASC"), the accounting for uncertainties in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not that a tax position will be sustained upon examination by the appropriate taxing authorities before any part of the benefit can be recorded in the financial statement. The determination of tax exempt status is considered to be a tax position taken with respect to the provisions of FASB. The Centers does not believe its financial statements include any uncertain tax positions.
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IRS990ScheduleN/Form990ScheduleNPartIII/Explanation0Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Case No. 56-2013-00436015) on May 6, 2013.
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IRS990ScheduleO/GeneralExplanation/Explanation0Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. On May 6, 2013, Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Court), Case No. 56-2013-00436015. AS OF FEBRUARY 28, 2014, THE BALANCE SHEET IS AS FOLLOWED:CASH IN BANK -------------------------- $ 20,587.55CASH HELD IN ESCROW ------------------- $ 5,000.00TOTAL ASSETS -------------------------- $ 25,587.55ACCOUNTS PAYABLE ---------------------- $ 18,244.79UNSECURED LOAN FROM RABOBANK ---------- $ 138.73DUE TO CDE ---------------------------- $348,279.62TOTAL LIABILITIES --------------------- $366,663.14TOTAL FUND BALANCE --------------------($341,075.59)AS PER THE COURT ORDER DATED JANUARY 28, 2014, CASH IN BANK ($34,187 AS OF 12/31/13) WILL BE DISTRIBUTED TO THE FOLLOWING:INTERNAL REVENUE SERVICE --- $ 833.31 (PAID ON 1/15/14)QWA INC. ------------------ $ 2,500.00 (PAID ON 1/15/14)MWGJF ----------------------- $11,609.02 (PAID ON 1/30/14)CDE ------------------------- $ 901.63 (PAID ON 1/30/14)REMAINING CASH IN BANK OF $20,587.55 WILL PAY FOR THE REMAINING SUM DUE TO MWGJF AND QWA, AND THE REMAINING WILL BE PAID PRO RATA TO OJAI UNIFIED SCHOOL DISTRICT, CALIFORNIA DEPARTMENT OF EDUCATION(CDE), AND E.J. HARRISON & SONS.CASH HELD IN ESCROW WILL BE RETAINED FOR TEN YEARS FROM THE DATE SSCDC CEASED OPERATION, WHICH DATE IS JANUARY 31, 2023, AS SELF-INSURED RETENTION FOR SSCDC INSURANCE POLICY WITH SCOTTSDALE INDEMNITY COMPNAY. IF THE FUND IS NOT CLAIMED BY JANUARY 31, 2023, THE CASH HELD IN ESCROW WILL BE DISTRIBUTED TO CREDITORS AS PER COURT ORDERED. BY MARCH 14, 2014, SSCDC SHALL FILE WITH THE COURT THE FINAL ACCOUNTING.BY MARCH 24,2014, SSCDC SHALL FILE A PROPOSED ORDER OF DISSOLUTION WITH THE COURT. THE COURT WILL HEAR ALL FINAL ISSUES RELATED TO THE DISSOLUTION OF SSCDC ON APRIL 14, 2014, AT WHICH TIME, SSCDC IS EXPECTED TO BE DISSOLVED.
IRS990ScheduleO/GeneralExplanation/Explanation1The listed documents are availabe upon request during business hours.
IRS990ScheduleO/GeneralExplanation/Explanation2the Board reviews and approves the compensation for top management and other employees.
IRS990ScheduleO/GeneralExplanation/Explanation3the Board reviews and approves the compensation for top management and other employees.
IRS990ScheduleO/GeneralExplanation/Explanation4Board members review the conflict of Interest policy annually. In addition, related party questionnaire are sent out on annual basis to monitor and enforce compliance with the conflict of interest policy.
IRS990ScheduleO/GeneralExplanation/Explanation5The Form 990 was presented to the Board after it was filed.
IRS990ScheduleO/GeneralExplanation/Explanation6Smart Start Child Development Centers (SSCDC)has ceased its operation on January 31, 2013. All the child care sites and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Case No. 56-2013-00436015) on May 6, 2013.
IRS990ScheduleO/GeneralExplanation/Explanation7Client Note 1 - Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. On May 6, 2013, Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Court), Case No. 56-2013-00436015. AS OF FEBRUARY 28, 2014, THE BALANCE SHEET IS AS FOLLOWED:CASH IN BANK -------------------------- $ 20,587.55CASH HELD IN ESCROW ------------------- $ 5,000.00TOTAL ASSETS -------------------------- $ 25,587.55ACCOUNTS PAYABLE ---------------------- $ 18,244.79UNSECURED LOAN FROM RABOBANK ---------- $ 138.73DUE TO CDE ---------------------------- $348,279.62TOTAL LIABILITIES --------------------- $366,663.14TOTAL FUND BALANCE --------------------($341,075.59)AS PER THE COURT ORDER DATED JANUARY 28, 2014, CASH IN BANK ($34,187 AS OF 12/31/13) WILL BE DISTRIBUTED TO THE FOLLOWING:INTERNAL REVENUE SERVICE --- $ 833.31 (PAID ON 1/15/14)QWA INC. ------------------ $ 2,500.00 (PAID ON 1/15/14)MWGJF ----------------------- $11,609.02 (PAID ON 1/30/14)CDE ------------------------- $ 901.63 (PAID ON 1/30/14)REMAINING CASH IN BANK OF $20,587.55 WILL PAY FOR THE REMAINING SUM DUE TO MWGJF AND QWA, AND THE REMAINING WILL BE PAID PRO RATA TO OJAI UNIFIED SCHOOL DISTRICT, CALIFORNIA DEPARTMENT OF EDUCATION(CDE), AND E.J. HARRISON & SONS.CASH HELD IN ESCROW WILL BE RETAINED FOR TEN YEARS FROM THE DATE SSCDC CEASED OPERATION, WHICH DATE IS JANUARY 31, 2023, AS SELF-INSURED RETENTION FOR SSCDC INSURANCE POLICY WITH SCOTTSDALE INDEMNITY COMPNAY. IF THE FUND IS NOT CLAIMED BY JANUARY 31, 2023, THE CASH HELD IN ESCROW WILL BE DISTRIBUTED TO CREDITORS AS PER COURT ORDERED. BY MARCH 14, 2014, SSCDC SHALL FILE WITH THE COURT THE FINAL ACCOUNTING.BY MARCH 24,2014, SSCDC SHALL FILE A PROPOSED ORDER OF DISSOLUTION WITH THE COURT. THE COURT WILL HEAR ALL FINAL ISSUES RELATED TO THE DISSOLUTION OF SSCDC ON APRIL 14, 2014, AT WHICH TIME, SSCDC IS EXPECTED TO BE DISSOLVED.
IRS990ScheduleO/GeneralExplanation/Identifier0Form 990, Part VI, Line 19
IRS990ScheduleO/GeneralExplanation/Identifier1Form 990, Part VI, Line 15b
IRS990ScheduleO/GeneralExplanation/Identifier2Form 990, Part VI, Line 15a
IRS990ScheduleO/GeneralExplanation/Identifier3Form 990, Part VI, Line 12c
IRS990ScheduleO/GeneralExplanation/Identifier4Form 990, Part VI, Line 11b
IRS990ScheduleO/GeneralExplanation/Identifier5Form 990, Part III, Line 3
IRS990ScheduleO/GeneralExplanation/ReturnReference0DISSOLUTION OF SSCDC
IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/GeneralExplanation/ReturnReference2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/GeneralExplanation/ReturnReference3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/GeneralExplanation/ReturnReference4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/GeneralExplanation/ReturnReference5Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/GeneralExplanation/ReturnReference6Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990/ScheduleORequired0true

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