Civic Intelligence

Central Branch School

990 • Fiscal year 2018 • EIN 91-0882254

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

3605 South Mt Baker BlvdSeattle, WA 98144

(206) 723-1187

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$50,936

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

24th percentile

-16%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

43rd percentile

-3.1%

Faster revenue growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$250,228

Down $46,199 (-16%) from 2017

Net Assets

Down

$221,842

Down $37,863 (-15%) from 2017

Liabilities

Down

$28,386

Down $8,336 (-23%) from 2017

Revenue

Down

$329,491

Down $10,490 (-3.1%) from 2017

Expenses

Up

$367,354

Up $46,700 (+15%) from 2017

Net Income

Down

-$37,863

Down $57,190 (-296%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $203,812Liabilities 2011: $29,513Net Assets 2011: $174,2992011Assets 2012: $234,818Liabilities 2012: $27,996Net Assets 2012: $206,8222012Assets 2013: $246,364Liabilities 2013: $29,434Net Assets 2013: $216,9302013Assets 2014: $258,403Liabilities 2014: $26,029Net Assets 2014: $232,3742014Assets 2015: $256,947Liabilities 2015: $29,736Net Assets 2015: $227,2112015Assets 2016: $271,908Liabilities 2016: $31,530Net Assets 2016: $240,3782016Assets 2017: $296,427Liabilities 2017: $36,722Net Assets 2017: $259,7052017Assets 2018: $250,228Liabilities 2018: $28,386Net Assets 2018: $221,8422018Assets 2019: $381,390Liabilities 2019: $36,880Net Assets 2019: $344,5102019Assets 2020: $344,965Liabilities 2020: $89,961Net Assets 2020: $255,0042020Assets 2021: $428,119Liabilities 2021: $53,172Net Assets 2021: $374,9472021Assets 2022: $444,627Liabilities 2022: $61,128Net Assets 2022: $383,4992022Assets 2023: $378,190Liabilities 2023: $48,497Net Assets 2023: $329,6932023Assets 2024: $345,903Liabilities 2024: $54,201Net Assets 2024: $291,7022024Assets 2025: $406,081Liabilities 2025: $46,127Net Assets 2025: $359,9542025

Highlighted filing

2018

Assets$250,228
Liabilities$28,386
Net Assets$221,842

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $285,541Expenses 2011: $279,969Net Income 2011: $5,5722011Expenses 2012: $295,2962012Expenses 2013: $302,7832013Revenue 2014: $303,749Expenses 2014: $288,305Net Income 2014: $15,4442014Revenue 2015: $327,984Expenses 2015: $325,412Net Income 2015: $2,5722015Revenue 2016: $333,986Expenses 2016: $320,819Net Income 2016: $13,1672016Revenue 2017: $339,981Expenses 2017: $320,654Net Income 2017: $19,3272017Revenue 2018: $329,491Expenses 2018: $367,354Net Income 2018: -$37,8632018Revenue 2019: $485,560Expenses 2019: $362,892Net Income 2019: $122,6682019Revenue 2020: $245,057Expenses 2020: $334,563Net Income 2020: -$89,5062020Revenue 2021: $428,846Expenses 2021: $366,203Net Income 2021: $62,6432021Revenue 2022: $445,112Expenses 2022: $436,560Net Income 2022: $8,5522022Revenue 2023: $428,364Expenses 2023: $482,170Net Income 2023: -$53,8062023Revenue 2024: $447,475Expenses 2024: $485,466Net Income 2024: -$37,9912024Revenue 2025: $588,879Expenses 2025: $520,627Net Income 2025: $68,2522025

Highlighted filing

2018

Revenue$329,491
Expenses$367,354
Net Income-$37,863
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.2
Gross Receipts
$337,285
Mission and Program Overview

Mission

Our mission at Central Branch Preschool is to provide a play-based preschool experience to develope meaningful and deep relationships with self and others, within a community where children of all races, ethnicities and economic levels learn together and where families of color thrive.

Our mission at Central Branch Preschool is to provide a high quality preschool program that encourages children to explore and learn in a setting which includes children of all races, ethnic backgrounds and socio-economic levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$133,064$111,166▼ $21,898
Accounts Receivable$58,132$78,527▲ $20,395
Cash and Non-Interest-Bearing Accounts$103,308$59,069▼ $44,239
Land, Buildings, and Equipment, Net$383$0▼ $383
Prepaid Expenses and Deferred Charges-$75-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$296,427$250,228▼ $46,199
Other Assets Total$1,540$1,391▼ $149
Liabilities
Deferred Revenue$33,763$28,386▼ $5,377
Accounts Payable and Accrued Expenses$2,959--
Total Liabilities$36,722$28,386▼ $8,336
Net Assets / Fund Balance
Unrestricted Net Assets$259,705$221,842▼ $37,863
Total Net Assets Fund Balance$259,705$221,842▼ $37,863
Total Liabilities and Net Assets / Fund Balance$296,427$250,228▼ $46,199

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$36,986$36,986
Other Land Buildings-$26,161$26,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy SimmonsExecutive DirectorFT$50,936$50,936

Board Members and Trustees

NameTitle
Carrie LamPresident
Adriane MarkwoodVice President
Alaina MoriDirector
Bobby GaonDirector
Liv YuehDirector
Mary SaldinDirector
Sarah WilhelmDirector
Talia CarterSecretary
Dan DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,739
Program Service Revenue
$289,591
Investment Income
$612
Other Revenue
$21,549
All Other Contributions
$17,739
Change in Net Assets
$-37,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,803
Other Expenses$89,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,024$9,660-$203,684
Current Officers, Directors, Trustees, and Key Employees-$50,936-$50,936
Occupancy$27,408--$27,408
Payroll Taxes$23,183--$23,183
All Other Expenses$11,213$3,216-$14,429
Other Expenses$-38$5,551-$5,513
Insurance$4,771--$4,771
Fees for Services Accounting-$2,651-$2,651
Advertising-$391-$391
Depreciation Depletion-$383-$383
Total Functional Expenses$291,615$75,739$0$367,354
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,343
Fundraising Direct Expenses$7,794
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Charity Auction$25,416$25,416$5,865$19,551
Total Events$25,416$25,416$5,865$19,551
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
Backup withholding compliance
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
No
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, Line 11B: Form 990 Review Process

At our board meeting in May of each year the completed 990 will be circulated to all board members present. Any board members who are absent will be provided a copy. It is our policy that each board member will advise the corporation if they have questions at that time.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request, at the organization's discretion

Filing and Contact Details

Filer

Filer Name
Central Branch School
EIN
91-0882254
Phone
2067231187
Address
3605 South Mt Baker Blvd, Seattle, WA 98144

Signing Officer

Name
Wendy Simmons
Title
Executive Director
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Firm
Hutchinson & Walter CPAs
Address
1407 116th Ave NE Suite 222, Bellevue, WA 98004
Preparer
Kell B Rabern
Phone
4254551620
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Scholarships for low-income families

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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/OtherExpensesGrp/ManagementAndGeneralAmt25551
IRS990/OtherExpensesGrp/ProgramServicesAmt010901
IRS990/OtherExpensesGrp/ProgramServicesAmt112579
IRS990/OtherExpensesGrp/ProgramServicesAmt27574
IRS990/OtherExpensesGrp/ProgramServicesAmt3-38
IRS990/OtherExpensesGrp/TotalAmt013151
IRS990/OtherExpensesGrp/TotalAmt112579
IRS990/OtherExpensesGrp/TotalAmt28275
IRS990/OtherExpensesGrp/TotalAmt35513
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09660
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0194024
IRS990/OtherSalariesAndWagesGrp/TotalAmt0203684
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt023183
IRS990/PayrollTaxesGrp/TotalAmt023183
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt075
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Other income
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08734
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1280857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1280857
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt037934
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0545
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt054106
IRS990/PYOtherRevenueAmt0-6606
IRS990/PYProgramServiceRevenueAmt0308108
IRS990/PYRevenuesLessExpensesAmt019327
IRS990/PYSalariesCompEmpBnftPaidAmt0266548
IRS990/PYTotalExpensesAmt0320654
IRS990/PYTotalRevenueAmt0339981
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-37863
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0133064
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111166
IRS990ScheduleA/SchoolInd0X
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/LeaseholdImprovementsGrp/DepreciationAmt036986
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036986
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026161
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Scholarships for low-income families
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Non-discrimination advertisement in newspaper.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05865
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising Charity Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025416
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019551
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05865
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05865
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0At our board meeting in May of each year the completed 990 will be circulated to all board members present. Any board members who are absent will be provided a copy. It is our policy that each board member will advise the corporation if they have questions at that time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request, at the organization's discretion
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0296427
IRS990/TotalAssetsEOYAmt0250228
IRS990/TotalAssetsGrp/BOYAmt0296427
IRS990/TotalAssetsGrp/EOYAmt0250228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017739
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075739
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0291615
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367354
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036722
IRS990/TotalLiabilitiesEOYAmt028386
IRS990/TotalLiabilitiesGrp/BOYAmt036722
IRS990/TotalLiabilitiesGrp/EOYAmt028386

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.06$0.46$3.60$5.89$5.21$0.68
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.54$2.92$4.47$4.85$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.48$3.30$4.28$4.82$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.61$3.83$4.45$4.37$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.53$3.75$4.29$3.66$0.63
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.90$2.55$2.45$3.35$0.90
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.37$3.45$4.86$3.63$1.23
2018Detailed filing. Detailed filing data is available for this year.$2.50$0.28$2.22$3.29$3.67$0.38
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.37$2.60$3.40$3.21$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.72$0.32$2.40$3.34$3.21$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.57$0.30$2.27$3.28$3.25$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.26$2.32$3.04$2.88$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.29$2.17$3.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.28$2.07$2.95
2011Summary only. Only limited summary data is available for this year.$2.04$0.30$1.74$2.86$2.80$0.06