Civic Intelligence

Children'S Institute of Watts

EIN 84-3549401 • 501(c)3 • Los Angeles, CA

Profile

Children's institute of watts' mission is to support the charitable functions and charitable activities of its supported organization, children's institute, inc. (cii). Cii provides trauma-informed early education and behavioral health services; skill-building for caregivers and professionals; and advocacy for healthy schools, empowered communities, and the systems that serve children and families.

2121 W Temple StreetLos Angeles, CA 90026

n/A

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 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

57.39x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-102%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$411,320

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 107.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-0.0%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$23,275,039

Down $689,615 (-2.9%) from 2023

Liabilities

Down

$22,018,550

Down $296,857 (-1.3%) from 2023

Net Assets

Down

$1,256,489

Down $392,758 (-24%) from 2023

Revenue

Down

$383,647

Down $150 (-0.0%) from 2023

Expenses

Down

$776,405

Down $29,880 (-3.7%) from 2023

Net Income

Up

-$392,758

Up $29,730 (+7.0%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2020: $24,759,026Liabilities 2020: $21,930,290Net Assets 2020: $2,828,7362020Assets 2021: $25,903,551Liabilities 2021: $23,461,590Net Assets 2021: $2,441,9612021Assets 2022: $24,339,910Liabilities 2022: $22,268,175Net Assets 2022: $2,071,7352022Assets 2023: $23,964,654Liabilities 2023: $22,315,407Net Assets 2023: $1,649,2472023Assets 2024: $23,275,039Liabilities 2024: $22,018,550Net Assets 2024: $1,256,4892024

Highlighted filing

2024

Assets$23,275,039
Liabilities$22,018,550
Net Assets$1,256,489

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $3,000,000Expenses 2020: $171,264Net Income 2020: $2,828,7362020Revenue 2021: $0Expenses 2021: $386,775Net Income 2021: -$386,7752021Revenue 2022: $0Expenses 2022: $370,226Net Income 2022: -$370,2262022Revenue 2023: $383,797Expenses 2023: $806,285Net Income 2023: -$422,4882023Revenue 2024: $383,647Expenses 2024: $776,405Net Income 2024: -$392,7582024

Highlighted filing

2024

Revenue$383,647
Expenses$776,405
Net Income-$392,758

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 21, 2025
Return Version
2023v6.0
Gross Receipts
$383,647
Mission and Program Overview

Mission

Children's institute of watts' mission is to support the charitable functions and charitable activites of its supported organization, children's institute, inc. (cii). Cii provides trauma-informed early education and behavioral health services; skill-building for caregivers and professionals; and advocacy for healthy schools, empowered communities, and the systems that serve children and families.

To transform the lives of children exposed to adversity and persistent poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,151,115$20,767,469▼ $383,646
Savings and Temporary Cash Investments$2,429,483$2,058,417▼ $371,066
Cash and Non-Interest-Bearing Accounts$409$407▼ $2
Total Assets$23,964,654$23,275,039▼ $689,615
Other Assets Total$383,647$448,746▲ $65,099
Liabilities
Unsecured Notes Loans Payable$21,988,802$22,010,494▲ $21,692
Other Liabilities$318,549$0▼ $318,549
Accounts Payable and Accrued Expenses$8,056$8,056→ $0
Total Liabilities$22,315,407$22,018,550▼ $296,857
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,649,247$1,256,489▼ $392,758
Total Net Assets Fund Balance$1,649,247$1,256,489▼ $392,758
Total Liabilities and Net Assets / Fund Balance$23,964,654$23,275,039▼ $689,615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,530,309$730,429$18,260,738
Land$3,000,000-$3,000,000
Other Land Buildings$144,999-$144,999
Equipment$92,161$36,864$129,025
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tarek KutriehPresident
Bob SmilandDirector
Manuel C Castellanos JrDirector
Martine SingerSecretary
Eugene D StraubTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$383,647
Change in Net Assets
$-392,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$776,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$405,339--$405,339
Interest-$341,434-$341,434
Fees for Services Other-$29,632-$29,632
Total Functional Expenses$405,339$371,066$0$776,405
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

This question is not applicable since the organization does not have a committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A copy of the draft form 990 is distributed for review by ceo, key management, and audit committee. A copy of the form 990 is given to the board prior to filing.

Form 990, Part VI, Section B, Line 12C

Ciw board members and key employees are required to sign a conflict of interest policy annually and disclose in writing any material conflict of interest. The monitoring of the policy is under the purview of the board, who, in the event of a conflict, will discuss and resolve it.

Form 990, Part VI, Section C, Line 19

The governing documents, policies, articles of incorporation, bylaws, tax exemption letter, conflict of interest, financial statements and related financial information, are made available upon request.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S INSTITUTE OF WATTS
EIN
84-3549401
Phone
2132607600
Address
2121 W TEMPLE STREET, LOS ANGELES, CA 90026

Signing Officer

Name
Martine Singer
Title
Secretary
Phone
2132607600
Signed
2025-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martine Singer
Formed
2019
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Green Hasson & Janks Llp
Address
700 S FLOWER STREET SUITE 3300, LOS ANGELES, CA 90017
Preparer
Lizbeth G Nevarez
Phone
3108731600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No processes have changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Ciw recognizes the impact of tax positions in the consolidated financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. During the year ended june 30, 2024, ciw performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the consolidated financial statements or which might have an effect on its tax-exempt status.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt011303
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt016705
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt119588
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0921
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1605
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARTINE SINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1EUGENE D STRAUB
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0411320
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1332923
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MARTINE SINGER AND EUGENE STRAUB ARE COMPENSATED BY ITS RELATED ENTITY, CHILDREN'S INSTITUTE, INC. (CII). THEY PARTICIPATE IN A 457(B) SUPPLEMENTAL NON-QUALIFIED TAX DEFERRED COMPENSATION PLAN. CII DOES NOT CONTRIBUTE OR MATCH ON BEHALF OF EMPLOYEES.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1COMPENSATION PROCESS: THE BOARD OFFICERS, MARTINE SINGER AND EUGENE STRAUB , ARE COMPENSATED BY THE RELATED ENTITY CHILDREN'S INSTITUTE, INC. (CII). THE BOARD HAS ESTABLISHED AN EXECUTIVE COMPENSATION COMMITTEE WHICH REPORTS TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE COMMITTEE UTILIZES SURVEYS OF CEO COMPENSATION FOR COMPARABLE NPOS TO BEST DETERMINE APPROPRIATE CEO COMPENSATION LEVELS. THE PROCESS IS THEN DOCUMENTED BY THE COMMITTEE. THE EXECUTIVE COMMITTEE CONDUCTS A PERIODIC EVALUATION OF PERFORMANCE OF THE CEO INDEPENDENTLY, WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. KEY EMPLOYEES AND OFFICERS ARE EVALUATED BY THE CEO, WHO REPORTS TO THE BOARD CHAIRMAN, AND ALL KEY EMPLOYEES AND OFFICERS RECEIVE AN ANNUAL REVIEW AND EVALUATION OF PERFORMANCE AND COMPENSATION LEVELS. THE COMPENSATION OF KEY EMPLOYEES AND OFFICERS ARE COMPARED AGAINST OTHER SIMILAR POSITIONS THROUGH THE UTILIZATION OF VARIOUS COMPENSATION SURVEYS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE J, PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS QUESTION IS NOT APPLICABLE SINCE THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE DRAFT FORM 990 IS DISTRIBUTED FOR REVIEW BY CEO, KEY MANAGEMENT, AND AUDIT COMMITTEE. A COPY OF THE FORM 990 IS GIVEN TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CIW BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE IN WRITING ANY MATERIAL CONFLICT OF INTEREST. THE MONITORING OF THE POLICY IS UNDER THE PURVIEW OF THE BOARD, WHO, IN THE EVENT OF A CONFLICT, WILL DISCUSS AND RESOLVE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, POLICIES, ARTICLES OF INCORPORATION, BYLAWS, TAX EXEMPTION LETTER, CONFLICT OF INTEREST, FINANCIAL STATEMENTS AND RELATED FINANCIAL INFORMATION, ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO PROCESSES HAVE CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CHILDREN'S INSTITUTE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHILDREN'S INSTITUTE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CHILDREN'S INSTITUTE OF LOS ANGELES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0951641424
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1451505136
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0AID FOR CHILDREN AFFECTED BY ABUSE AND VIOLENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1AID FOR CHILDREN AFFECTED BY ABUSE AND VIOLENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02121 W TEMPLE STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12121 W TEMPLE STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOS ANGELES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LOS ANGELES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd090026
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd190026
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023964654
IRS990/TotalAssetsEOYAmt023275039
IRS990/TotalAssetsGrp/BOYAmt023964654
IRS990/TotalAssetsGrp/EOYAmt023275039
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0371066
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0405339
IRS990/TotalFunctionalExpensesGrp/TotalAmt0776405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022315407
IRS990/TotalLiabilitiesEOYAmt022018550
IRS990/TotalLiabilitiesGrp/BOYAmt022315407
IRS990/TotalLiabilitiesGrp/EOYAmt022018550
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01649247
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01256489
IRS990/TotalOtherCompensationAmt047596
IRS990/TotalProgramServiceExpensesAmt0405339
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383647
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023964654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023275039
IRS990/TotReportableCompRltdOrgAmt0696647
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt021988802
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt022010494
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02121 W TEMPLE STREET
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090026
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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