Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2022 • EIN 77-0443565

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 30, 2023

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

0.13x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.14x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

72nd percentile

21%

Higher net margin than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

96th percentile

$384,627

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

82nd percentile

31%

Faster asset growth than 82% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

77th percentile

37%

Faster revenue growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$2,533,256

Up $595,798 (+31%) from 2021

Net Assets

Up

$2,197,438

Up $528,553 (+32%) from 2021

Liabilities

Up

$335,818

Up $67,245 (+25%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin72nd percentile

Revenue

Up

$2,468,198

Up $670,211 (+37%) from 2021

Expenses

Up

$1,939,645

Up $534,926 (+38%) from 2021

Net Income

Up

$528,553

Up $135,285 (+34%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2022

Assets$2,533,256
Liabilities$335,818
Net Assets$2,197,438
Open 2022 Filing

Operations Trend

Revenue Growth77th 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

2022

Revenue$2,468,198
Expenses$1,939,645
Net Income$528,553
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 30, 2023
Return Version
2021v4.1
Gross Receipts
$2,468,198
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$1,388,645$1,671,058▲ $282,413
Accounts Receivable$299,701$705,741▲ $406,040
Cash and Non-Interest-Bearing Accounts$99,300$105,095▲ $5,795
Land, Buildings, and Equipment, Net$58,838$41,640▼ $17,198
Pledges and Grants Receivable$89,334$8,083▼ $81,251
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$1,937,458$2,533,256▲ $595,798
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$135,086$175,754▲ $40,668
Deferred Revenue$133,487$160,064▲ $26,577
Total Liabilities$268,573$335,818▲ $67,245
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,662,588$2,191,141▲ $528,553
Net Assets With Donor Restrictions$6,297$6,297→ $0
Total Net Assets Fund Balance$1,668,885$2,197,438▲ $528,553
Total Liabilities and Net Assets / Fund Balance$1,937,458$2,533,256▲ $595,798

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$41,640$134,094$175,734
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr Monica BillenVice ChairPT$141,590$141,590
Dr Sharlet RafaczDirectorPT$140,745$140,745
Dr Kathleen DyerSecretaryPT$113,656$113,656
Dr Susana HernandezDirectorPT$110,797$110,797

Board Members and Trustees

NameTitle
Dr Randy YerrickChairman
Jacqueline Campos-LedezmaDirector
Megan TorresDirector
Mehrzad ZarrinDirector
Nicole LaneDesig Treasurer
Deborah S Adishian-astoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,543,647
Program Service Revenue
$896,638
Investment Income
$3,288
Other Revenue
$24,625
All Other Contributions
$240,072
Change in Net Assets
$528,553

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,468,198
Total Revenue per Audited Statements
$2,468,198
Total Revenue per Form 990
$2,468,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,625,531
Other Expenses$314,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,272,043--$1,272,043
Other Employee Benefits$353,488--$353,488
Fees for Services Management-$134,050-$134,050
Depreciation Depletion$17,198--$17,198
Other Expenses$4,096--$4,096
Total Functional Expenses$1,805,595$134,050$0$1,939,645

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,939,645
Total Expenses per Audited Statements$1,939,645
Total Expenses per Form 990$1,939,645
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
2023-03-30
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
39

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.”

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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/ProhibitedTaxShelterTransInd0false
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/CollegeOrganizationInd0X
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01821138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01773749
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08935
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02618
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IRS990ScheduleA/PublicSupportCY170Pct00.98390
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01773749
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09746983
IRS990ScheduleA/TotalSupportAmt09906159
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0210
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt06418
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt013805
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0134094
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0175734
IRS990ScheduleD/RevenueSubtotalAmt02468198
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
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,533,256
Liabilities
$335,818
Net assets
$2,197,438
Revenue
$2,468,198
Expenses
$1,939,645
Net income
$528,553
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
2022Detailed filing. Detailed filing data is available for this year.$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