Civic Intelligence

Sea Star Village

EIN 82-1607955 • 501(c)3 • Corona Del Mar, CA

Profile

The organization offers play-based educational programs for children from birth to age 5 along with their parents & other caregivers.

611 Heliotrope AvenueCorona Del Mar, CA 92625

www.seastarvillage.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

0.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

12th percentile

-70%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$37,406

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 32.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

15th percentile

-73%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-70%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$50,077

Down $132,487 (-73%) from 2022

Liabilities

Down

$47,695

Down $1,813 (-3.7%) from 2022

Net Assets

Down

$2,382

Down $130,674 (-98%) from 2022

Revenue

Down

$114,034

Down $266,781 (-70%) from 2022

Expenses

Down

$193,944

Down $226,835 (-54%) from 2022

Net Income

Down

-$79,910

Down $39,946 (-100%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2017: $7,722Liabilities 2017: $7,4492017Assets 2018: $5,195Liabilities 2018: $0Net Assets 2018: $5,1952018Assets 2019: $32,719Liabilities 2019: $3,3652019Assets 2020: $149,664Liabilities 2020: $87,739Net Assets 2020: $61,9252020Assets 2021: $223,070Liabilities 2021: $50,050Net Assets 2021: $173,0202021Assets 2022: $182,564Liabilities 2022: $49,508Net Assets 2022: $133,0562022Assets 2023: $50,077Liabilities 2023: $47,695Net Assets 2023: $2,3822023

Highlighted filing

2023

Assets$50,077
Liabilities$47,695
Net Assets$2,382

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2017: $22,870Expenses 2017: $30,399Net Income 2017: -$7,5292017Revenue 2018: $77,121Expenses 2018: $77,558Net Income 2018: -$4372018Revenue 2019: $167,525Expenses 2019: $143,366Net Income 2019: $24,1592019Revenue 2020: $289,797Expenses 2020: $295,611Net Income 2020: -$5,8142020Revenue 2021: $545,392Expenses 2021: $434,297Net Income 2021: $111,0952021Revenue 2022: $380,815Expenses 2022: $420,779Net Income 2022: -$39,9642022Revenue 2023: $114,034Expenses 2023: $193,944Net Income 2023: -$79,9102023

Highlighted filing

2023

Revenue$114,034
Expenses$193,944
Net Income-$79,910

Filings

Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 21, 2022
Return Version
2021v4.2
Gross Receipts
$545,392
Mission and Program Overview

Mission

The organization offers play-based educational programs for children from birth to age 5 along with their parents & other caregivers.

Offer playbased educational programs for children from birth to age 5 along with their parents other caregivers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,601$194,480▲ $51,879
Accounts Receivable$6,923$26,950▲ $20,027
Prepaid Expenses and Deferred Charges-$1,500-
Savings and Temporary Cash Investments$140--
Inventories for Sale or Use-$140-
Total Assets$149,664$223,070▲ $73,406
Liabilities
Unsecured Notes Loans Payable$75,404$47,695▼ $27,709
Other Liabilities$12,335$2,355▼ $9,980
Total Liabilities$87,739$50,050▼ $37,689
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,925$173,020▲ $111,095
Total Net Assets Fund Balance$61,925$173,020▲ $111,095
Total Liabilities and Net Assets / Fund Balance$149,664$223,070▲ $73,406
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christina SbarraPresidentFT$77,917$77,917

Board Members and Trustees

NameTitle
Kathy KippSecretary
Renee DellarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,244
Program Service Revenue
$351,148
Investment Income
$0
Other Revenue
$0
All Other Contributions
$126,234
Change in Net Assets
$111,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$249,337
Other Expenses$184,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,650--$146,650
Occupancy$97,400$602-$98,002
Current Officers, Directors, Trustees, and Key Employees$77,917--$77,917
Travel$9,247$12,379-$21,626
Fees for Services Other$17,988--$17,988
Payroll Taxes$17,179--$17,179
All Other Expenses$7,670--$7,670
Other Employee Benefits$7,591--$7,591
Insurance$3,057$2,131-$5,188
Office Expenses$1,358$3,242-$4,600
Advertising$1,624$556-$2,180
Interest$170$550-$720
Other Expenses$97$798-$97
Total Functional Expenses$410,066$24,231$0$434,297
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
American Express Credit Card$2,355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

Form 990 is emailed to all board members.

Part VI Line 19

All documents are available on request and will be provided

Part VI Line 19

if a request is submitted via email.

Filing and Contact Details

Filer

Filer Name
Sea Star Village
EIN
82-1607955
In Care Of
% Christina Sbarra
Phone
9492267033
Address
611 Heliotrope Avenue, Corona Del Mar, CA 92625

Signing Officer

Name
Christina Sbarra
Title
President
Phone
9492267033
Signed
2022-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Sbarra
Formed
2017
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
8

Preparer

Firm
Sheila Watts CPA LLC
Address
PO Box 874, GREENBRIER, AR 72058-9197
Preparer
Sheila Watts
Phone
5016137530
Supplemental Narrative

Additional Explanations

Part XII Line 1

In prior years, the 990 was prepared on the accrual basis. However,

Part XII Line 1

the return was incorrectly marked as cash basis.

Raw XML Appendix354 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.

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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092625
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.seastarvillage.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA SBARRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09492267033
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sea Star Village
ReturnHeader/Filer/BusinessNameControlTxt0SEAS
ReturnHeader/Filer/EIN0821607955
ReturnHeader/Filer/InCareOfNm0% Christina Sbarra
ReturnHeader/Filer/PhoneNum09492267033
ReturnHeader/Filer/USAddress/AddressLine1Txt0611 Heliotrope Avenue
ReturnHeader/Filer/USAddress/CityNm0Corona Del Mar
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092625
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813036260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sheila Watts CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 874
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENBRIER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0720589197
ReturnHeader/PreparerPersonGrp/PhoneNum05016137530
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHEILA WATTS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-04-21T09:22:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SBARRA
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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