Civic Intelligence

Educare Services Incorporated

990 • Fiscal year 2018 • EIN 77-0332438

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 30, 2018

3485 W AshcroftFresno, CA 93722

(559) 228-3232

Siviq Scores

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

Liabilities / Assets

89th percentile

0.81x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.26x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$193,465

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

10%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,188,575

Up $235,902 (+25%) from 2017

Net Assets

Down

$230,544

Down $27,497 (-11%) from 2017

Liabilities

Up

$958,031

Up $263,399 (+38%) from 2017

Revenue

Up

$3,746,660

Up $349,993 (+10%) from 2017

Expenses

Up

$3,774,157

Up $349,993 (+10%) from 2017

Net Income

Flat

-$27,497

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,447,404Liabilities 2010: $996,884Net Assets 2010: $450,5202010Assets 2011: $1,091,492Liabilities 2011: $668,469Net Assets 2011: $423,0232011Assets 2012: $966,219Liabilities 2012: $570,693Net Assets 2012: $395,5262012Assets 2013: $959,991Liabilities 2013: $591,962Net Assets 2013: $368,0292013Assets 2014: $857,924Liabilities 2014: $517,392Net Assets 2014: $340,5322014Assets 2015: $898,252Liabilities 2015: $585,217Net Assets 2015: $313,0352015Assets 2016: $927,341Liabilities 2016: $641,803Net Assets 2016: $285,5382016Assets 2017: $952,673Liabilities 2017: $694,632Net Assets 2017: $258,0412017Assets 2018: $1,188,575Liabilities 2018: $958,031Net Assets 2018: $230,5442018Assets 2019: $1,394,634Liabilities 2019: $1,051,467Net Assets 2019: $343,1672019Assets 2020: $1,470,361Liabilities 2020: $1,175,352Net Assets 2020: $295,0092020Assets 2021: $1,601,993Liabilities 2021: $1,355,142Net Assets 2021: $246,8512021Assets 2022: $1,840,611Liabilities 2022: $1,641,918Net Assets 2022: $198,6932022Assets 2023: $1,879,031Liabilities 2023: $1,712,896Net Assets 2023: $166,1352023Assets 2024: $4,010,270Liabilities 2024: $3,718,855Net Assets 2024: $291,4152024

Highlighted filing

2018

Assets$1,188,575
Liabilities$958,031
Net Assets$230,544

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,675,2572010Expenses 2011: $3,739,3352011Expenses 2012: $3,278,3332012Expenses 2013: $2,958,5652013Revenue 2014: $3,116,372Expenses 2014: $3,143,869Net Income 2014: -$27,4972014Revenue 2015: $3,362,253Expenses 2015: $3,389,750Net Income 2015: -$27,4972015Revenue 2016: $3,190,463Expenses 2016: $3,217,960Net Income 2016: -$27,4972016Revenue 2017: $3,396,667Expenses 2017: $3,424,164Net Income 2017: -$27,4972017Revenue 2018: $3,746,660Expenses 2018: $3,774,157Net Income 2018: -$27,4972018Revenue 2019: $3,791,521Expenses 2019: $3,678,898Net Income 2019: $112,6232019Revenue 2020: $3,626,864Expenses 2020: $3,675,022Net Income 2020: -$48,1582020Revenue 2021: $3,380,441Expenses 2021: $3,428,599Net Income 2021: -$48,1582021Revenue 2022: $4,086,105Expenses 2022: $4,134,263Net Income 2022: -$48,1582022Revenue 2023: $4,393,051Expenses 2023: $4,425,609Net Income 2023: -$32,5582023Revenue 2024: $5,142,516Expenses 2024: $5,020,853Net Income 2024: $121,6632024

Highlighted filing

2018

Revenue$3,746,660
Expenses$3,774,157
Net Income-$27,497
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 30, 2018
Return Version
2017v2.2
Gross Receipts
$3,746,660
Mission and Program Overview

Mission

Develop successful partnerships with schools and communities in the delivery of quality preschool day care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$326,649$534,088▲ $207,439
Savings and Temporary Cash Investments$276,659$277,282▲ $623
Land, Buildings, and Equipment, Net$225,742$198,245▼ $27,497
Accounts Receivable$91,460$140,077▲ $48,617
Prepaid Expenses and Deferred Charges$32,163$38,883▲ $6,720
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$952,673$1,188,575▲ $235,902
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$412,871$466,020▲ $53,149
Grants Payable$281,761$461,207▲ $179,446
Deferred Revenue-$30,804-
Total Liabilities$694,632$958,031▲ $263,399
Net Assets / Fund Balance
Unrestricted Net Assets$258,041$230,544▼ $27,497
Total Net Assets Fund Balance$258,041$230,544▼ $27,497
Total Liabilities and Net Assets / Fund Balance$952,673$1,188,575▲ $235,902

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$198,245$351,692$549,937
Equipment-$61,537$61,537
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Violet L ChuckSupervisorFT$150,300$43,165$193,465
Alvin VitalExec. OfficerFT$128,359$40,950$169,309
Rosemary AvalosProg DirectorFT$135,293$32,294$167,587

Board Members and Trustees

NameTitle
Sandra ChaneyPresident
Jeri YandellVice President
Lou Rena LeeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,729,139
Program Service Revenue
$17,521
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-27,497

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,746,660
Total Revenue per Audited Statements
$3,746,660
Total Revenue per Form 990
$3,746,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,854,326
Other Expenses$919,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,495,349$90,928-$1,586,277
Current Officers, Directors, Trustees, and Key Employees$196,039$264,455-$460,494
Pension Plan Contributions$323,829--$323,829
Other Employee Benefits$265,409$21,784-$287,193
Payroll Taxes$169,346$27,187-$196,533
Occupancy$157,286$2,076-$159,362
Other Expenses$112,876$21,225-$112,876
All Other Expenses$81,579--$81,579
Depreciation Depletion$27,497--$27,497
Insurance$16,955--$16,955
Fees for Services Accounting-$12,500-$12,500
Travel$3,623--$3,623
Total Functional Expenses$3,334,002$440,155$0$3,774,157

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,774,157
Total Expenses per Audited Statements$3,774,157
Total Expenses per Form 990$3,774,157
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
No
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
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

Review and approved by executive officer and chief fiscal officer.

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

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Educare Services Inc
EIN
77-0332438
Phone
5592283232
Address
3485 W ASHCROFT, FRESNO, CA 93722

Signing Officer

Name
Vi Chuck
Title
Executive Officer
Signed
2018-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vi Chuck
Formed
1993
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
123

Preparer

Firm
Kaku & Mersino Llp
Address
1588 SHAW AVENUE, CLOVIS, CA 93611-7814
Preparer
Thomas J Kaku
Phone
5593247097
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IRS990/PYSalariesCompEmpBnftPaidAmt02555962
IRS990/PYTotalExpensesAmt03424164
IRS990/PYTotalRevenueAmt03396667
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27497
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt017521
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0276659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03746660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03396667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03190463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03362253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03116372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016812415
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0377956
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt016812415
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03746660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03396667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03190463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03362253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03116372
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016812415
IRS990ScheduleA/TotalSupportAmt016812415
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0198245
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0351692
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0549937
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061537
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061537
IRS990ScheduleD/ExpensesSubtotalAmt03774157
IRS990ScheduleD/RevenueSubtotalAmt03746660
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0198245
IRS990ScheduleD/TotalExpensesPerForm990Amt03774157
IRS990ScheduleD/TotalRevenuePerForm990Amt03746660
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03746660
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03774157
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0128359
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1135293
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2150300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt040950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt132294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt243165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALVIN VITAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ROSEMARY AVALOS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2VIOLET L CHUCK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC. OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PROG DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SUPERVISOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169309
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1167587
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2193465
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW AND APPROVED BY EXECUTIVE OFFICER AND CHIEF FISCAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
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/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0952673
IRS990/TotalAssetsEOYAmt01188575
IRS990/TotalAssetsGrp/BOYAmt0952673
IRS990/TotalAssetsGrp/EOYAmt01188575
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt03729139
IRS990/TotalEmployeeCnt0123
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0440155
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03334002
IRS990/TotalFunctionalExpensesGrp/TotalAmt03774157
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0694632
IRS990/TotalLiabilitiesEOYAmt0958031
IRS990/TotalLiabilitiesGrp/BOYAmt0694632
IRS990/TotalLiabilitiesGrp/EOYAmt0958031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0258041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0230544
IRS990/TotalOtherCompensationAmt0116409
IRS990/TotalProgramServiceExpensesAmt03334002
IRS990/TotalProgramServiceRevenueAmt017521
IRS990/TotalReportableCompFromOrgAmt0413952
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017521
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03746660
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0952673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01188575
IRS990/TravelGrp/ProgramServicesAmt03623
IRS990/TravelGrp/TotalAmt03623
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0258041
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0230544
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$3.72$0.29$5.14$5.02$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$1.71$0.17$4.39$4.43$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$1.64$0.20$4.09$4.13$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$1.36$0.25$3.38$3.43$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.18$0.30$3.63$3.68$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$1.05$0.34$3.79$3.68$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.96$0.23$3.75$3.77$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.69$0.26$3.40$3.42$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.64$0.29$3.19$3.22$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.59$0.31$3.36$3.39$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.52$0.34$3.12$3.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.59$0.37$2.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.57$0.40$3.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.67$0.42$3.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$1.00$0.45$3.68