Civic Intelligence

Partners for Children South La

EIN 85-3008294 • 501(c)3 • Inglewood, CA

Profile

To improve children's access to healthcare, education, & support services.

301 N Prairie Avenue 515Inglewood, CA 90301

partners4childrensla.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$206,851

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

93rd percentile

74%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

450%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,573,320

Up $1,519,078 (+74%) from 2023

Liabilities

Up

$1,277,869

Up $181,784 (+17%) from 2023

Net Assets

Up

$2,295,451

Up $1,337,294 (+140%) from 2023

Revenue

Up

$3,553,079

Up $2,907,268 (+450%) from 2023

Expenses

Down

$2,215,785

Down $9,632 (-0.4%) from 2023

Net Income

Up

$1,337,294

Up $2,916,900 (+185%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $828,174Liabilities 2021: $50,316Net Assets 2021: $777,8582021Assets 2022: $3,725,024Liabilities 2022: $1,187,261Net Assets 2022: $2,537,7632022Assets 2023: $2,054,242Liabilities 2023: $1,096,085Net Assets 2023: $958,1572023Assets 2024: $3,573,320Liabilities 2024: $1,277,869Net Assets 2024: $2,295,4512024

Highlighted filing

2024

Assets$3,573,320
Liabilities$1,277,869
Net Assets$2,295,451

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2021: $1,363,781Expenses 2021: $585,923Net Income 2021: $777,8582021Revenue 2022: $3,126,620Expenses 2022: $1,366,671Net Income 2022: $1,759,9492022Revenue 2023: $645,811Expenses 2023: $2,225,417Net Income 2023: -$1,579,6062023Revenue 2024: $3,553,079Expenses 2024: $2,215,785Net Income 2024: $1,337,2942024

Highlighted filing

2024

Revenue$3,553,079
Expenses$2,215,785
Net Income$1,337,294

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$3,553,079
Mission and Program Overview

Mission

To improve children's access to healthcare, education, & support services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$2,111,000-
Cash and Non-Interest-Bearing Accounts$698,598$121,908▼ $576,690
Accounts Receivable$257,363$104,403▼ $152,960
Land, Buildings, and Equipment, Net$60,939$56,389▼ $4,550
Prepaid Expenses and Deferred Charges$25,964$29,926▲ $3,962
Total Assets$2,054,242$3,573,320▲ $1,519,078
Other Assets Total$1,011,378$1,149,694▲ $138,316
Liabilities
Other Liabilities$1,090,881$1,250,909▲ $160,028
Accounts Payable and Accrued Expenses$5,204$26,960▲ $21,756
Total Liabilities$1,096,085$1,277,869▲ $181,784
Net Assets / Fund Balance
Net Assets With Donor Restrictions$677,634$2,492,099▲ $1,814,465
Net Assets Without Donor Restrictions$280,523$-196,648▼ $477,171
Total Net Assets Fund Balance$958,157$2,295,451▲ $1,337,294
Total Liabilities and Net Assets / Fund Balance$2,054,242$3,573,320▲ $1,519,078

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,819$11,982$39,801
Other Land Buildings$28,570$6,564$35,134
Other Assets Org$1,149,694--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Liza BrayExecutive DirectorFT$190,468$16,383$206,851

Board Members and Trustees

NameTitle
Delores BrownChair
Lisa HillVice Chair
Lajoi McclendonDirector
Mark SotoSecretary
Jacqueline ChunTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,162,126
Program Service Revenue
$390,903
Investment Income
$0
Other Revenue
$50
All Other Contributions
$3,162,126
Change in Net Assets
$1,337,294

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,553,079
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,553,079
Total Revenue per Form 990
$3,553,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,038,819
Salaries, Compensation, and Employee Benefits$871,843
Grants and Similar Amounts Paid$305,123
Total Fundraising Expense$85,809
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$471,754$68,034$1,224$541,012
Grants to Domestic Orgs$305,123--$305,123
Occupancy$232,006$35,900$11,185$279,091
Office Expenses$244,007$19,424$3,409$266,840
Fees for Services Other$166,630$46,228$4,001$216,859
Current Officers, Directors, Trustees, and Key Employees$41,370$109,588$55,892$206,850
Other Employee Benefits$49,745$11,137$2,260$63,142
Payroll Taxes$41,751$13,126$3,981$58,858
Fees for Services Accounting-$51,834-$51,834
Insurance$12,680$4,203$1,309$18,192
Depreciation Depletion$7,552$2,503$780$10,835
Other Expenses$10,197$347$108$10,652
Travel$9,468$1,021$4$10,493
Pension Plan Contributions$1,981--$1,981
Total Functional Expenses$1,755,487$374,489$85,809$2,215,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,215,785
Total Expenses per Audited Statements$2,215,785
Total Expenses per Form 990$2,215,785
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crystal Stairs IncLos Angeles, CA501(c)(3)Care Coordination$50,000
ST JOHN'S COMMUNITY HEALTHLos Angeles, CA501(c)(3)Care Coordination$50,000
Special Services for Groups (hopics)Los Angeles, CA501(c)(3)Care Coordination$50,000
CHILDREN'S INSTITUTE INCLos Angeles, CA501(c)(3)Care Coordination$40,000
South Central Los Angeles Regional CenterLos Angeles, CA501(c)(3)Care Coordination$40,000
Institute for Maximum Human PotentialLos Angeles, CA501(c)(3)Care Coordination$30,000
ALLIANCE FOR CHILDREN'S RIGHTSLos Angeles, CA501(c)(3)Care Coordination$25,000
Under 5000Inglewood, CA501(c)(3)Care Coordination$10,123
Upward Bound HouseSanta Monica, CA501(c)(3)Care Coordination$10,000
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
Operating Lease Liability$1,191,014
Other Liabilities$59,895
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of the form 990 is provided to the board of directors for review to ensure that all representations and anwers to issues, comments, and questions are accurate. A final version of the form 990 is reviewed by the board prior to its filing.

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

The board of director does look for conflicts of interest in their periodic financial review.

Form 990, Part VI, Section B, Line 15

The executive director completes a personal assessment, which is submitted to the board chair for review. After gathering feedback from other members, the board chair and one other board representative conduct the executive director's annual review, which includes the board-approved salary increase. The approved increase along with back-up documentation are submitted to the accountant for processing in the payroll system. All staff complete a personal assessment, which is submitted to their immediate supervisor and/or executive director for review. Based on the anticipated annual review to be conducted, the executive director shares any proposed employee pay increase with the board chair for approval. With approval, the supervisor and/or executive director conduct the employee's annual review and share the approved pay increase, which is then processed by the accountant in the payroll system.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Partners for Children South La
EIN
85-3008294
Phone
3236070333
Address
301 N PRAIRIE AVENUE 515, INGLEWOOD, CA 90301

Signing Officer

Name
Liza Bray
Title
Executive Director
Phone
3236070333
Signed
2025-08-21

Organization Details

Principal Officer
Liza Bray
Formed
2021
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
20
Volunteers
5

Preparer

Firm
Quigley & Miron
Address
3580 WILSHIRE BLVD 1755, LOS ANGELES, CA 90010
Preparer
Joni Fujihara
Phone
2136393550
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's audit committee has responsibility for oversight of the audit of its financial statements and selection of the independent auditor.

Financial Statement Notes

PART X, LINE 2:

Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered 'more likely than not' to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at december 31, 2024. Generally, the organization's information returns remain open for examination for a period of three (federal) or four (state of california) years from the date of filing.

Raw XML AppendixShowing 400 of 533 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/PledgesAndGrantsReceivableGrp/EOYAmt02111000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025964
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06564
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt059895
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IRS990ScheduleD/RevenueSubtotalAmt03553079
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED 'MORE LIKELY THAN NOT' TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT DECEMBER 31, 2024. GENERALLY, THE ORGANIZATION'S INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION FOR A PERIOD OF THREE (FEDERAL) OR FOUR (STATE OF CALIFORNIA) YEARS FROM THE DATE OF FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CARE COORDINATION
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7CARE COORDINATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8CARE COORDINATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALLIANCE FOR CHILDREN'S RIGHTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CHILDREN'S INSTITUTE INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CRYSTAL STAIRS INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3SPECIAL SERVICES FOR GROUPS (HOPICS)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4INSTITUTE FOR MAXIMUM HUMAN POTENTIAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5SOUTH CENTRAL LOS ANGELES REGIONAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6ST JOHN'S COMMUNITY HEALTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7UPWARD BOUND HOUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8UNDER 5000
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03333 WILSHIRE BLVD SUITE 550
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12121 W TEMPLE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt25110 W GOLDLEAF CIRCLE SUITE 150
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt35715 S BROADWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 8145
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt52500 S WESTERN AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6808 W 58TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt71104 WASHINGTON AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt8C/O 301 N PRAIRIE AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm2LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm3LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm4LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm5LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm6LOS ANGELES
IRS990ScheduleI/RecipientTable/USAddress/CityNm7SANTA MONICA
IRS990ScheduleI/RecipientTable/USAddress/CityNm8INGLEWOOD
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