Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2016 • EIN 77-0443565

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 23, 2017

2771 East Shaw AveFresno, CA 93710

(559) 278-0800

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.06x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

58th percentile

4.8%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

65th percentile

6.1%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

59th percentile

6.6%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$919,864

Up $52,511 (+6.1%) from 2015

Net Assets

Up

$817,662

Up $80,443 (+11%) from 2015

Liabilities

Down

$102,202

Down $27,932 (-21%) from 2015

Revenue

Up

$1,666,573

Up $103,400 (+6.6%) from 2015

Expenses

Up

$1,586,130

Up $57,672 (+3.8%) from 2015

Net Income

Up

$80,443

Up $45,728 (+132%) from 2015

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 2011: $608,702Liabilities 2011: $80,821Net Assets 2011: $527,8812011Assets 2012: $719,422Liabilities 2012: $95,802Net Assets 2012: $623,6202012Assets 2013: $905,917Liabilities 2013: $218,221Net Assets 2013: $687,6962013Assets 2014: $789,197Liabilities 2014: $86,693Net Assets 2014: $702,5042014Assets 2015: $867,353Liabilities 2015: $130,134Net Assets 2015: $737,2192015Assets 2016: $919,864Liabilities 2016: $102,202Net Assets 2016: $817,6622016Assets 2017: $1,050,201Liabilities 2017: $146,927Net Assets 2017: $903,2742017Assets 2018: $1,121,260Liabilities 2018: $82,095Net Assets 2018: $1,039,1652018Assets 2019: $1,288,643Liabilities 2019: $158,359Net Assets 2019: $1,130,2842019Assets 2020: $1,440,577Liabilities 2020: $164,960Net Assets 2020: $1,275,6172020Assets 2021: $1,937,458Liabilities 2021: $268,573Net Assets 2021: $1,668,8852021Assets 2022: $2,533,256Liabilities 2022: $335,818Net Assets 2022: $2,197,4382022Assets 2023: $3,434,933Liabilities 2023: $439,701Net Assets 2023: $2,995,2322023Assets 2024: $4,398,701Liabilities 2024: $641,270Net Assets 2024: $3,757,4312024

Highlighted filing

2016

Assets$919,864
Liabilities$102,202
Net Assets$817,662

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2011: $1,577,575Expenses 2011: $1,552,344Net Income 2011: $25,2312011Revenue 2012: $1,543,907Expenses 2012: $1,448,168Net Income 2012: $95,7392012Expenses 2013: $1,479,5902013Revenue 2014: $1,462,863Expenses 2014: $1,448,055Net Income 2014: $14,8082014Revenue 2015: $1,563,173Expenses 2015: $1,528,458Net Income 2015: $34,7152015Revenue 2016: $1,666,573Expenses 2016: $1,586,130Net Income 2016: $80,4432016Revenue 2017: $1,699,352Expenses 2017: $1,613,740Net Income 2017: $85,6122017Revenue 2018: $1,785,302Expenses 2018: $1,649,411Net Income 2018: $135,8912018Revenue 2019: $1,842,488Expenses 2019: $1,751,369Net Income 2019: $91,1192019Revenue 2020: $1,950,466Expenses 2020: $1,805,133Net Income 2020: $145,3332020Revenue 2021: $1,797,987Expenses 2021: $1,404,719Net Income 2021: $393,2682021Revenue 2022: $2,468,198Expenses 2022: $1,939,645Net Income 2022: $528,5532022Revenue 2023: $2,967,636Expenses 2023: $2,169,842Net Income 2023: $797,7942023Revenue 2024: $3,239,638Expenses 2024: $2,477,439Net Income 2024: $762,1992024

Highlighted filing

2016

Revenue$1,666,573
Expenses$1,586,130
Net Income$80,443
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 23, 2017
Return Version
2015v3.0
Gross Receipts
$1,666,573
Mission and Program Overview

Mission

To provide child care services at california state university, fresno for college students, faculty, staff and local community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$652,116$503,768▼ $148,348
Accounts Receivable$92,258$195,512▲ $103,254
Cash and Non-Interest-Bearing Accounts$111,513$130,200▲ $18,687
Land, Buildings, and Equipment, Net$1,070$56,684▲ $55,614
Pledges and Grants Receivable$3,932$29,492▲ $25,560
Prepaid Expenses and Deferred Charges$6,464$4,208▼ $2,256
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$867,353$919,864▲ $52,511
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$130,134$102,202▼ $27,932
Total Liabilities$130,134$102,202▼ $27,932
Net Assets / Fund Balance
Unrestricted Net Assets$737,219$817,662▲ $80,443
Total Net Assets Fund Balance$737,219$817,662▲ $80,443
Total Liabilities and Net Assets / Fund Balance$867,353$919,864▲ $52,511

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,684$44,656$101,340
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Virginia CriscoDirectorPT$120,206$120,206
Mehrzad ZarrinDirectorPT$98,274$98,274

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$991,577
Program Service Revenue
$669,149
Investment Income
$1,669
Other Revenue
$4,178
Change in Net Assets
$80,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,666,573
Total Revenue per Audited Statements
$1,666,573
Total Revenue per Form 990
$1,666,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,275,762
Other Expenses$310,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$986,454--$986,454
Other Employee Benefits$289,308--$289,308
Fees for Services Management-$116,966-$116,966
Travel$11,288--$11,288
Other Expenses$3,467--$3,467
Depreciation Depletion$1,070--$1,070
Total Functional Expenses$1,469,164$116,966$0$1,586,130

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,586,130
Total Expenses per Audited Statements$1,586,130
Total Expenses per Form 990$1,586,130
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Fresno state programs for children (pfc) pays the california state university, fresno association, inc. A management fee to perform the record keeping function for pfc.

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

The executive director and/or controller will review and approve the organization's draft form 990. Any comments or changes will then be forwarded to the organization's external auditor to revise the form, if necessary. The final report will then be reviewed with the board of directors.

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

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy through online training. The online training is required every two years.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation for top management officials and key employees of the organization is reviewed and approved by the vice president for admin and by the university president.

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

Governing documents, conflict of interest policy, and financial statements made available to public upon request.

Filing and Contact Details

Filer

Filer Name
Fresno State Programs for Children Inc
EIN
77-0443565
Phone
5592780800
Address
2771 EAST SHAW AVE, FRESNO, CA 93710

Signing Officer

Name
Deborah Adishian-Astone
Title
Treasurer
Signed
2017-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Adishian-astone
Formed
1996
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
4
Employees
47

Preparer

Firm
Price Paige and Company
Address
677 Scott Avenue, Clovis, CA 93612
Preparer
Fausto Hinojosa CPA CFE
Phone
5592999540
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

PROGRAMS FOR CHILDREN HAS QUALIFIED AS A NON-PROFIT ORGANIZATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS PURSUANT TO THE INTERNAL REVENUE CODE SECTION 501c3 AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 237019(d) AND IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAXES.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDES ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PROGRAMS FOR CHILDREN'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROGRAMS FOR CHILDREN HAS QUALIFIED AS A NON-PROFIT ORGANIZATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS PURSUANT TO THE INTERNAL REVENUE CODE SECTION 501c3 AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 237019(d) AND IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAXES.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDES ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PROGRAMS FOR CHILDREN'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DR SANDRA WITTE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3KATHIE REID-BEVINGTON
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE CHAIR
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$0.64$3.76$3.24$2.48$0.76
2023Summary only. Only limited summary data is available for this year.$3.43$0.44$3.00$2.97$2.17$0.80
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.34$2.20$2.47$1.94$0.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.27$1.67$1.80$1.40$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.16$1.28$1.95$1.81$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.16$1.13$1.84$1.75$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.08$1.04$1.79$1.65$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.15$0.90$1.70$1.61$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.82$1.67$1.59$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.13$0.74$1.56$1.53$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.09$0.70$1.46$1.45$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.22$0.69$1.48
2012Summary only. Only limited summary data is available for this year.$0.72$0.10$0.62$1.54$1.45$0.10
2011Summary only. Only limited summary data is available for this year.$0.61$0.08$0.53$1.58$1.55$0.03