Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2019 • EIN 77-0443565

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 14, 2019

Organization ProfileN/A

View Organization Page

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

57th percentile

0.12x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

55th percentile

4.9%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

96th percentile

$365,673

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

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

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

48th percentile

3.2%

Faster revenue growth than 48% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,288,643

Up $167,383 (+15%) from 2018

Net Assets

Up

$1,130,284

Up $91,119 (+8.8%) from 2018

Liabilities

Up

$158,359

Up $76,264 (+93%) from 2018

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin55th percentile

Revenue

Up

$1,842,488

Up $57,186 (+3.2%) from 2018

Expenses

Up

$1,751,369

Up $101,958 (+6.2%) from 2018

Net Income

Down

$91,119

Down $44,772 (-33%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

2019

Assets$1,288,643
Liabilities$158,359
Net Assets$1,130,284
Open 2019 Filing

Operations Trend

Revenue Growth48th percentile

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

2019

Revenue$1,842,488
Expenses$1,751,369
Net Income$91,119
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,842,488
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$744,552$1,012,013▲ $267,461
Cash and Non-Interest-Bearing Accounts$165,526$100,318▼ $65,208
Land, Buildings, and Equipment, Net$115,352$96,118▼ $19,234
Accounts Receivable$59,346$64,875▲ $5,529
Pledges and Grants Receivable$36,484$14,955▼ $21,529
Prepaid Expenses and Deferred Charges-$364-
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$1,121,260$1,288,643▲ $167,383
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$59,486$124,110▲ $64,624
Deferred Revenue$22,609$34,249▲ $11,640
Total Liabilities$82,095$158,359▲ $76,264
Net Assets / Fund Balance
Unrestricted Net Assets$1,039,165$1,130,284▲ $91,119
Total Net Assets Fund Balance$1,039,165$1,130,284▲ $91,119
Total Liabilities and Net Assets / Fund Balance$1,121,260$1,288,643▲ $167,383

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$96,118$79,616$175,734
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr Sharlet RafaczDirectorPT$120,214$120,214
Dr Susana HernandezDirectorPT$112,574$112,574

Board Members and Trustees

NameTitle
Dr Laura AlamilloChairman
Dr Colleen TorgersonVice Chair
Alexandra ChavezDirector
Jordan CodyDirector
Mehrzad ZarrinDirector
Kate TucknessDesig Treasurer
Dr Michael ThomasSecretary
Debbie Adishian-astoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,120,314
Program Service Revenue
$700,824
Investment Income
$18,418
Other Revenue
$2,932
Change in Net Assets
$91,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,842,488
Total Revenue per Audited Statements
$1,842,488
Total Revenue per Form 990
$1,842,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,401,256
Other Expenses$300,113
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,113,852--$1,113,852
Other Employee Benefits$287,404--$287,404
Fees for Services Management-$128,178-$128,178
Grants to Domestic Orgs$50,000--$50,000
Depreciation Depletion$19,234--$19,234
Travel$7,062--$7,062
Other Expenses$3,327--$3,327
Total Functional Expenses$1,623,191$128,178$0$1,751,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,751,369
Total Expenses per Audited Statements$1,751,369
Total Expenses per Form 990$1,751,369
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California State Univ FresnoFresno, CA-Design Staff Infant/Toddler Rm$50,000
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
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
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 are made available to the 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
Debbie Adishian-astone
Title
Treasurer
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Adishian-astone
Formed
1996
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
6
Employees
49

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 is exempt from Federal and State of California income tax under IRC section 501(c)(3) and California Revenue and Taxation Code Section 23701(d), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. Programs for Children has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations; jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Programs for Children has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Generally accepted accounting principles provide 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. The Programs for Children returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.”

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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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IRS990/LandBldgEquipCostOrOtherBssAmt0175734
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF AND LOCAL COMMUNITY MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01039165
IRS990/NetAssetsOrFundBalancesEOYAmt01130284
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt012805
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0287404
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0287404
IRS990/OtherExpensesGrp/Desc0Instructional supplies
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Other Operating Expenses
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ProgramServicesAmt060900
IRS990/OtherExpensesGrp/ProgramServicesAmt151938
IRS990/OtherExpensesGrp/ProgramServicesAmt229474
IRS990/OtherExpensesGrp/ProgramServicesAmt33327
IRS990/OtherExpensesGrp/TotalAmt060900
IRS990/OtherExpensesGrp/TotalAmt151938
IRS990/OtherExpensesGrp/TotalAmt229474
IRS990/OtherExpensesGrp/TotalAmt33327
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02932
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02932
IRS990/OtherRevenueTotalAmt02932
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt036484
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt014955
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0364
IRS990/PrincipalOfficerNm0DEBBIE ADISHIAN-ASTONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP & DUES ASSESSM
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES - CHILDCARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0415456
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1268330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0415456
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1285368
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt017038
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01060634
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08935
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0301629
IRS990/PYOtherRevenueAmt02618
IRS990/PYProgramServiceRevenueAmt0713115
IRS990/PYRevenuesLessExpensesAmt0135891
IRS990/PYSalariesCompEmpBnftPaidAmt01347782
IRS990/PYTotalExpensesAmt01649411
IRS990/PYTotalRevenueAmt01785302
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt091119
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt031560
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0432494
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0744552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01012013
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01821138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01773749
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01693002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01660726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01541223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08489838
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04350
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01669
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01425
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034797
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02618
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04178
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt020525
IRS990ScheduleA/OtherIncome170Grp/TotalAmt032253
IRS990ScheduleA/PublicSupportCY170Pct00.97160
IRS990ScheduleA/PublicSupportPY170Pct00.96670
IRS990ScheduleA/PublicSupportTotal170Amt08489838
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01821138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01773749
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01693002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01660726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01541223
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08489838
IRS990ScheduleA/TotalSupportAmt08738283
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt013805
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt041285
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt060483
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt047676
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt018146
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0181395
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01751369
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt096118
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt079616
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0175734
IRS990ScheduleD/RevenueSubtotalAmt01842488
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Programs for Children is exempt from Federal and State of California income tax under IRC section 501(c)(3) and California Revenue and Taxation Code Section 23701(d), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. Programs for Children has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations; jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Programs for Children has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Generally accepted accounting principles provide 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. The Programs for Children returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096118
IRS990ScheduleD/TotalExpensesPerForm990Amt01751369
IRS990ScheduleD/TotalRevenuePerForm990Amt01842488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01842488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01751369
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Design Staff Infant/Toddler Rm
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0California State Univ Fresno
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05241 N Maple Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Fresno
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd093740
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Board of Directors is updated on the construction status of the new staff infant center at each Board of Directors meeting.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,288,643
Liabilities
$158,359
Net assets
$1,130,284
Revenue
$1,842,488
Expenses
$1,751,369
Net income
$91,119
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
2019Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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