Civic Intelligence

Central Branch School

990 • Fiscal year 2019 • EIN 91-0882254

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 05, 2020

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

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.08x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

80th percentile

25%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,606

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

85th percentile

52%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

47%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$381,390

Up $131,162 (+52%) from 2018

Net Assets

Up

$344,510

Up $122,668 (+55%) from 2018

Liabilities

Up

$36,880

Up $8,494 (+30%) from 2018

Revenue

Up

$485,560

Up $156,069 (+47%) from 2018

Expenses

Down

$362,892

Down $4,462 (-1.2%) from 2018

Net Income

Up

$122,668

Up $160,531 (+424%) from 2018

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

2019

Assets$381,390
Liabilities$36,880
Net Assets$344,510

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

2019

Revenue$485,560
Expenses$362,892
Net Income$122,668
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 5, 2020
Return Version
2018v3.1
Gross Receipts
$492,365
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$111,166$241,552▲ $130,386
Accounts Receivable$78,527$75,147▼ $3,380
Cash and Non-Interest-Bearing Accounts$59,069$58,257▼ $812
Prepaid Expenses and Deferred Charges$75$6,434▲ $6,359
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$250,228$381,390▲ $131,162
Other Assets Total$1,391$0▼ $1,391
Liabilities
Deferred Revenue$28,386$35,019▲ $6,633
Accounts Payable and Accrued Expenses-$1,861-
Total Liabilities$28,386$36,880▲ $8,494
Net Assets / Fund Balance
Unrestricted Net Assets$221,842$344,510▲ $122,668
Total Net Assets Fund Balance$221,842$344,510▲ $122,668
Total Liabilities and Net Assets / Fund Balance$250,228$381,390▲ $131,162

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$48,606$48,606

Board Members and Trustees

NameTitle
Carrie LamPresident
Adriane MarkwoodVice President
Bobby GaonDirector
Dashel SchuelerDirector
Feliza GuideroDirector
Krissy WongDirector
Miye MoriguichiDirector
Shavonna OusleyDirector
Talia CarterDirector
Todd ChambersDirector
Liv YuehSecretary
Dan DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,053
Program Service Revenue
$309,457
Investment Income
$789
Other Revenue
$14,261
All Other Contributions
$161,053
Change in Net Assets
$122,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$284,495
Other Expenses$78,397
Total Fundraising Expense$4,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,299$58,259-$211,558
Current Officers, Directors, Trustees, and Key Employees-$48,606-$48,606
Occupancy$25,300--$25,300
Payroll Taxes$14,427$9,904-$24,331
All Other Expenses$6,486$10,650$186$17,322
Insurance$4,571--$4,571
Other Expenses$5,157$258$4,282$4,282
Fees for Services Other$125$3,380-$3,505
Office Expenses-$2,889-$2,889
Fees for Services Accounting$1,322--$1,322
Advertising-$246-$246
Total Functional Expenses$224,138$134,192$4,562$362,892
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,066
Fundraising Direct Expenses$6,805
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Charity Auction$17,236$17,236$5,999$11,237
Total Events$17,236$17,236$5,999$11,237
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

Prior to a scheduled board meeting the completed 990 will be circulated to all board members for review. It is our policy that each board member will review the 990 and advise the director if they have questions or concerns.

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

No documents available to the public.

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
2020-03-05
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
13

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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IRS990/MissionDesc0Our 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0221842
IRS990/NetAssetsOrFundBalancesEOYAmt0344510
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt014261
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt014261
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt025300
IRS990/OccupancyGrp/TotalAmt025300
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02889
IRS990/OfficeExpensesGrp/TotalAmt02889
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01391
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Janitorial
IRS990/OtherExpensesGrp/Desc3Film production
IRS990/OtherExpensesGrp/FundraisingAmt094
IRS990/OtherExpensesGrp/FundraisingAmt14282
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0258
IRS990/OtherExpensesGrp/ProgramServicesAmt07056
IRS990/OtherExpensesGrp/ProgramServicesAmt16395
IRS990/OtherExpensesGrp/ProgramServicesAmt25157
IRS990/OtherExpensesGrp/TotalAmt07150
IRS990/OtherExpensesGrp/TotalAmt16653
IRS990/OtherExpensesGrp/TotalAmt25157
IRS990/OtherExpensesGrp/TotalAmt34282
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058259
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0153299
IRS990/OtherSalariesAndWagesGrp/TotalAmt0211558
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09904
IRS990/PayrollTaxesGrp/ProgramServicesAmt014427
IRS990/PayrollTaxesGrp/TotalAmt024331
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt075
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06434
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Other income
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04428
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1305029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1305029
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017739
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0612
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt089551
IRS990/PYOtherRevenueAmt021549
IRS990/PYProgramServiceRevenueAmt0289591
IRS990/PYRevenuesLessExpensesAmt0-37863
IRS990/PYSalariesCompEmpBnftPaidAmt0277803
IRS990/PYTotalExpensesAmt0367354
IRS990/PYTotalRevenueAmt0329491
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0122668
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0111166
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0241552
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/DirectExpenseSummaryEventsAmt05999
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising Charity Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017236
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011237
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05999
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05999
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior to a scheduled board meeting the completed 990 will be circulated to all board members for review. It is our policy that each board member will review the 990 and advise the director if they have questions or concerns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.

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
2019Detailed filing. Detailed filing data is available for this year.$3.81$0.37$3.45$4.86$3.63$1.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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