Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2020 • EIN 77-0443565

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 15, 2020

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

52nd percentile

0.11x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

40th percentile

0.08x

Higher debt load relative to revenue than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

54th percentile

7.5%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

5.9%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$1,440,577

Up $151,934 (+12%) from 2019

Net Assets

Up

$1,275,617

Up $145,333 (+13%) from 2019

Liabilities

Up

$164,960

Up $6,601 (+4.2%) from 2019

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin54th percentile

Revenue

Up

$1,950,466

Up $107,978 (+5.9%) from 2019

Expenses

Up

$1,805,133

Up $53,764 (+3.1%) from 2019

Net Income

Up

$145,333

Up $54,214 (+59%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2020

Assets$1,440,577
Liabilities$164,960
Net Assets$1,275,617
Open 2020 Filing

Operations Trend

Revenue Growth60th 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

2020

Revenue$1,950,466
Expenses$1,805,133
Net Income$145,333
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 15, 2020
Return Version
2019v5.0
Gross Receipts
$1,950,466
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$1,012,013$1,131,512▲ $119,499
Cash and Non-Interest-Bearing Accounts$100,318$95,260▼ $5,058
Pledges and Grants Receivable$14,955$89,197▲ $74,242
Land, Buildings, and Equipment, Net$96,118$76,884▼ $19,234
Accounts Receivable$64,875$46,085▼ $18,790
Prepaid Expenses and Deferred Charges$364$1,639▲ $1,275
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$1,288,643$1,440,577▲ $151,934
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$124,110$109,369▼ $14,741
Deferred Revenue$34,249$55,591▲ $21,342
Total Liabilities$158,359$164,960▲ $6,601
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,130,284$1,269,320▲ $139,036
Net Assets With Donor Restrictions-$6,297-
Total Net Assets Fund Balance$1,130,284$1,275,617▲ $145,333
Total Liabilities and Net Assets / Fund Balance$1,288,643$1,440,577▲ $151,934

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$76,884$98,850$175,734
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Dr Monica BillenVice ChairPT$132,613$132,613
Dr Sharlet RafaczDirectorPT$125,563$125,563
Dr Susana HernandezDirectorPT$89,631$89,631

Board Members and Trustees

NameTitle
Dr Laura AlamilloChairman
Mehrzad ZarrinDirector
Mr Conner CallawayDirector
Mr Matthew MartinezDirector
Ms Piper WalkerDirector
Kate TucknessDesig Treasurer
Dr Michael ThomasSecretary
Deborah S Adishian-astoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,290,970
Program Service Revenue
$639,584
Investment Income
$18,745
Other Revenue
$1,167
All Other Contributions
$4,227
Change in Net Assets
$145,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,950,466
Total Revenue per Audited Statements
$1,950,466
Total Revenue per Form 990
$1,950,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,536,484
Other Expenses$268,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,216,134--$1,216,134
Other Employee Benefits$320,350--$320,350
Fees for Services Management-$129,393-$129,393
Depreciation Depletion$19,234--$19,234
Other Expenses$3,057--$3,057
Travel$1,271--$1,271
Total Functional Expenses$1,675,740$129,393$0$1,805,133

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,805,133
Total Expenses per Audited Statements$1,805,133
Total Expenses per Form 990$1,805,133
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 35% controlled entity
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 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
Deborah S Adishian-astone
Title
Treasurer
Signed
2020-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah S Adishian-astone
Formed
1996
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
6
Employees
59

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
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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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.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt01275617
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt05418
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01130284
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01269320
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0320350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0320350
IRS990/OtherExpensesGrp/Desc0Instructional supplies
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Other Operating Expenses
IRS990/OtherExpensesGrp/Desc3Utilities
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IRS990/OtherExpensesGrp/ProgramServicesAmt141568
IRS990/OtherExpensesGrp/ProgramServicesAmt224938
IRS990/OtherExpensesGrp/ProgramServicesAmt33057
IRS990/OtherExpensesGrp/TotalAmt049188
IRS990/OtherExpensesGrp/TotalAmt141568
IRS990/OtherExpensesGrp/TotalAmt224938
IRS990/OtherExpensesGrp/TotalAmt33057
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01216134
IRS990/OtherSalariesAndWagesGrp/TotalAmt01216134
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt014955
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt089197
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0364
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01639
IRS990/PrincipalOfficerNm0DEBORAH S ADISHIAN-ASTONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP & DUES ASSESSM
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES - CHILDCARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0401218
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1229616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0401218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1238366
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt08750
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01120314
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt050000
IRS990/PYInvestmentIncomeAmt018418
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0300113
IRS990/PYOtherRevenueAmt02932
IRS990/PYProgramServiceRevenueAmt0700824
IRS990/PYRevenuesLessExpensesAmt091119
IRS990/PYSalariesCompEmpBnftPaidAmt01401256
IRS990/PYTotalExpensesAmt01751369
IRS990/PYTotalRevenueAmt01842488
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0145333
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt041960
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0409968
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01012013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01131512
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01930554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01821138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01773749
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01693002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01660726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08879169
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018745
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04350
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01669
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052117
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01167
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02618
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04178
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012895
IRS990ScheduleA/PublicSupportCY170Pct00.97430
IRS990ScheduleA/PublicSupportPY170Pct00.97160
IRS990ScheduleA/PublicSupportTotal170Amt08879169
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01930554
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01821138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01773749
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01693002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01660726
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08879169
IRS990ScheduleA/TotalSupportAmt09113848
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt06418
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt013805
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt041285
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt060483
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt047676
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0169667
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/ExpensesSubtotalAmt01805133
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt076884
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098850
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0175734
IRS990ScheduleD/RevenueSubtotalAmt01950466
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/TotalBookValueLandBuildingsAmt076884
IRS990ScheduleD/TotalExpensesPerForm990Amt01805133
IRS990ScheduleD/TotalRevenuePerForm990Amt01950466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01950466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01805133
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0263964
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1165090
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2150828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt079498

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,440,577
Liabilities
$164,960
Net assets
$1,275,617
Revenue
$1,950,466
Expenses
$1,805,133
Net income
$145,333
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
2020Detailed filing. Detailed filing data is available for this year.$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
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