Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2021 • EIN 77-0443565

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 07, 2022

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

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.15x

Higher debt load relative to revenue than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

65th percentile

22%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

96th percentile

$385,599

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

22nd percentile

-7.8%

Faster revenue growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,937,458

Up $496,881 (+34%) from 2020

Net Assets

Up

$1,668,885

Up $393,268 (+31%) from 2020

Liabilities

Up

$268,573

Up $103,613 (+63%) from 2020

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin65th percentile

Revenue

Down

$1,797,987

Down $152,479 (-7.8%) from 2020

Expenses

Down

$1,404,719

Down $400,414 (-22%) from 2020

Net Income

Up

$393,268

Up $247,935 (+171%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth80th 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

2021

Assets$1,937,458
Liabilities$268,573
Net Assets$1,668,885
Open 2021 Filing

Operations Trend

Revenue Growth22nd 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

2021

Revenue$1,797,987
Expenses$1,404,719
Net Income$393,268
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 7, 2022
Return Version
2020v4.0
Gross Receipts
$1,797,987
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$1,131,512$1,388,645▲ $257,133
Accounts Receivable$46,085$299,701▲ $253,616
Cash and Non-Interest-Bearing Accounts$95,260$99,300▲ $4,040
Pledges and Grants Receivable$89,197$89,334▲ $137
Land, Buildings, and Equipment, Net$76,884$58,838▼ $18,046
Prepaid Expenses and Deferred Charges$1,639$1,639→ $0
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$1,440,577$1,937,458▲ $496,881
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$109,369$135,086▲ $25,717
Deferred Revenue$55,591$133,487▲ $77,896
Total Liabilities$164,960$268,573▲ $103,613
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,269,320$1,662,588▲ $393,268
Net Assets With Donor Restrictions$6,297$6,297→ $0
Total Net Assets Fund Balance$1,275,617$1,668,885▲ $393,268
Total Liabilities and Net Assets / Fund Balance$1,440,577$1,937,458▲ $496,881

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,838$116,896$175,734
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr Susana HernandezDirectorPT$149,885$149,885
Dr Randy YerrickChairmanPT$142,033$142,033
Dr Monica BillenVice ChairPT$136,625$136,625
Dr Sharlet RafaczDirectorPT$132,155$132,155
Dr Kathleen DyerSecretaryPT$111,008$111,008

Board Members and Trustees

NameTitle
Dr Julie Olson-BuchananChairman
Alison GaribayDirector
Laila ElreediDirector
Mehrzad ZarrinDirector
Nicole LaneDesig Treasurer
Deborah S Adishian-astoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,235,195
Program Service Revenue
$546,062
Investment Income
$5,070
Other Revenue
$11,660
Change in Net Assets
$393,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,797,987
Total Revenue per Audited Statements
$1,797,987
Total Revenue per Form 990
$1,797,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,068,955
Other Expenses$335,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$817,413--$817,413
Other Employee Benefits$251,542--$251,542
Fees for Services Management-$128,434-$128,434
Depreciation Depletion$18,046--$18,046
Other Expenses$4,206--$4,206
Total Functional Expenses$1,276,285$128,434$0$1,404,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,404,719
Total Expenses per Audited Statements$1,404,719
Total Expenses per Form 990$1,404,719
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 Associate ED (Auxiliary Services) 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
2022-03-07
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
48

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Henry Oum CPA
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 is 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 disclose 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.”

Raw XML AppendixShowing 400 of 541 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0109369
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0135086
IRS990/AccountsReceivableGrp/BOYAmt046085
IRS990/AccountsReceivableGrp/EOYAmt0299701
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF AND LOCAL COMMUNITY MEMBERS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Nicole Lane
IRS990/BooksInCareOfDetail/PhoneNum05592780800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02771 EAST SHAW AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRESNO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093710
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt095260
IRS990/CashNonInterestBearingGrp/EOYAmt099300
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01235195
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05070
IRS990/CYOtherExpensesAmt0335764
IRS990/CYOtherRevenueAmt011660
IRS990/CYProgramServiceRevenueAmt0546062
IRS990/CYRevenuesLessExpensesAmt0393268
IRS990/CYSalariesCompEmpBnftPaidAmt01068955
IRS990/CYTotalExpensesAmt01404719
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01797987
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt055591
IRS990/DeferredRevenueGrp/EOYAmt0133487
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt018046
IRS990/DepreciationDepletionGrp/TotalAmt018046
IRS990/Desc0Provided day care services to student families to assist students who are parents to attain their educational goals by providing appropriate care for their young children in a convenient and affordable educational setting. When operating at full capacity for all 3 locations, the organization can serve a maximum of 155 students. Due to the current pandemic that began during the fiscal year, they can now only serve a maximum of 48 children and only operate at one location.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt06297
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt06297
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt048
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01276285
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0128434
IRS990/FeesForServicesManagementGrp/TotalAmt0128434
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0117735
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt195514
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt290845
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt343350
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt455007
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt552651
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt648332
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0DEBORAH S ADISHIAN-ASTONE
IRS990/Form990PartVIISectionAGrp/PersonNm1Dr Julie Olson-Buchanan
IRS990/Form990PartVIISectionAGrp/PersonNm2DR SUSANA HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm3Dr Randy Yerrick
IRS990/Form990PartVIISectionAGrp/PersonNm4DR MONICA BILLEN
IRS990/Form990PartVIISectionAGrp/PersonNm5DR SHARLET RAFACZ
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Kathleen Dyer
IRS990/Form990PartVIISectionAGrp/PersonNm7MEHRZAD ZARRIN
IRS990/Form990PartVIISectionAGrp/PersonNm8Laila Elreedi
IRS990/Form990PartVIISectionAGrp/PersonNm9Alison Garibay
IRS990/Form990PartVIISectionAGrp/PersonNm10Nicole Lane
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0267864
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1196692
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt259040
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt398683
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt481618
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt579504
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt662676
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Desig Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt01118610
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01797987
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05070
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05070
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0116896
IRS990/LandBldgEquipBasisNetGrp/BOYAmt076884
IRS990/LandBldgEquipBasisNetGrp/EOYAmt058838
IRS990/LandBldgEquipCostOrOtherBssAmt0175734
IRS990/LegalDomicileStateCd0CA
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/NetAssetsOrFundBalancesBOYAmt01275617
IRS990/NetAssetsOrFundBalancesEOYAmt01668885
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01269320
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01662588
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0251542
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0251542
IRS990/OtherExpensesGrp/Desc0Instructional supplies
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Other Operating Expenses
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt0136045
IRS990/OtherExpensesGrp/ProgramServicesAmt126086
IRS990/OtherExpensesGrp/ProgramServicesAmt222947
IRS990/OtherExpensesGrp/ProgramServicesAmt34206
IRS990/OtherExpensesGrp/TotalAmt0136045
IRS990/OtherExpensesGrp/TotalAmt126086
IRS990/OtherExpensesGrp/TotalAmt222947
IRS990/OtherExpensesGrp/TotalAmt34206
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011660
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011660
IRS990/OtherRevenueTotalAmt011660
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0817413
IRS990/OtherSalariesAndWagesGrp/TotalAmt0817413
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt089197
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt089334
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01639
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/RelatedOrExemptFuncIncomeAmt0420694
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1125158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0420694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1125368
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0210
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01290970
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018745
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0268649
IRS990/PYOtherRevenueAmt01167
IRS990/PYProgramServiceRevenueAmt0639584
IRS990/PYRevenuesLessExpensesAmt0145333
IRS990/PYSalariesCompEmpBnftPaidAmt01536484
IRS990/PYTotalExpensesAmt01805133
IRS990/PYTotalRevenueAmt01950466
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0393268
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0116585
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0420904
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01131512
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01388645
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01781257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01930554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01821138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01773749
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01693002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08999700
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018745
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04350
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt055518
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011660
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01167
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02618
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020377
IRS990ScheduleA/PublicSupportCY170Pct00.97850
IRS990ScheduleA/PublicSupportPY170Pct00.97430
IRS990ScheduleA/PublicSupportTotal170Amt08999700
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01781257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01930554
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01821138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01773749
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01693002
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08999700
IRS990ScheduleA/TotalSupportAmt09197796
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0210
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt06418
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt013805
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt041285
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt060483
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0122201
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/ExpensesSubtotalAmt01404719
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058838
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0116896
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0175734
IRS990ScheduleD/RevenueSubtotalAmt01797987
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 is 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 disclose 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/TotalBookValueLandBuildingsAmt058838
IRS990ScheduleD/TotalExpensesPerForm990Amt01404719
IRS990ScheduleD/TotalRevenuePerForm990Amt01797987
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01797987
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01404719
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0267864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1196692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt080610
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt154377
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt037125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt141137

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,937,458
Liabilities
$268,573
Net assets
$1,668,885
Revenue
$1,797,987
Expenses
$1,404,719
Net income
$393,268
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
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