Civic Intelligence

Small Faces Child Development Center

990 • Fiscal year 2022 • EIN 91-0954405

Sep 01, 2021 to Aug 31, 2022 • Filed on Mar 17, 2023

9250 14th Ave NWSeattle, WA 98117

(206) 782-2611

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

24th percentile

-6.7%

Higher net margin than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

67th percentile

$95,349

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

27th percentile

-5.9%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,344,007

Down $148,204 (-5.9%) from 2021

Net Assets

Down

$1,928,540

Down $181,608 (-8.6%) from 2021

Liabilities

Up

$415,467

Up $33,404 (+8.7%) from 2021

Revenue

Up

$2,724,768

Up $404,501 (+17%) from 2021

Expenses

Up

$2,906,376

Up $357,910 (+14%) from 2021

Net Income

Up

-$181,608

Up $46,591 (+20%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,745,286Liabilities 2011: $431,846Net Assets 2011: $1,313,4402011Assets 2012: $1,669,200Liabilities 2012: $366,582Net Assets 2012: $1,302,6182012Assets 2013: $1,895,968Liabilities 2013: $312,549Net Assets 2013: $1,583,4192013Assets 2014: $1,720,604Liabilities 2014: $275,966Net Assets 2014: $1,444,6382014Assets 2015: $1,824,128Liabilities 2015: $282,430Net Assets 2015: $1,541,6982015Assets 2016: $2,166,254Liabilities 2016: $262,857Net Assets 2016: $1,903,3972016Assets 2017: $2,293,098Liabilities 2017: $269,056Net Assets 2017: $2,024,0422017Assets 2018: $2,389,333Liabilities 2018: $432,892Net Assets 2018: $1,956,4412018Assets 2019: $2,210,318Liabilities 2019: $372,486Net Assets 2019: $1,837,8322019Assets 2020: $2,384,463Liabilities 2020: $732,556Net Assets 2020: $1,651,9072020Assets 2021: $2,492,211Liabilities 2021: $382,063Net Assets 2021: $2,110,1482021Assets 2022: $2,344,007Liabilities 2022: $415,467Net Assets 2022: $1,928,5402022Assets 2023: $2,467,434Liabilities 2023: $394,214Net Assets 2023: $2,073,2202023Assets 2024: $3,163,897Liabilities 2024: $878,251Net Assets 2024: $2,285,6462024

Highlighted filing

2022

Assets$2,344,007
Liabilities$415,467
Net Assets$1,928,540

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,331,4012011Expenses 2012: $1,398,7592012Expenses 2013: $1,493,5332013Revenue 2014: $1,751,316Expenses 2014: $1,729,580Net Income 2014: $21,7362014Revenue 2015: $1,898,396Expenses 2015: $1,803,989Net Income 2015: $94,4072015Revenue 2016: $2,381,822Expenses 2016: $2,020,123Net Income 2016: $361,6992016Revenue 2017: $2,199,379Expenses 2017: $2,078,734Net Income 2017: $120,6452017Revenue 2018: $2,389,392Expenses 2018: $2,456,993Net Income 2018: -$67,6012018Revenue 2019: $2,426,692Expenses 2019: $2,545,301Net Income 2019: -$118,6092019Revenue 2020: $2,299,074Expenses 2020: $2,485,000Net Income 2020: -$185,9262020Revenue 2021: $2,320,267Expenses 2021: $2,548,466Net Income 2021: -$228,1992021Revenue 2022: $2,724,768Expenses 2022: $2,906,376Net Income 2022: -$181,6082022Revenue 2023: $3,632,689Expenses 2023: $3,488,009Net Income 2023: $144,6802023Revenue 2024: $4,055,514Expenses 2024: $3,843,088Net Income 2024: $212,4262024

Highlighted filing

2022

Revenue$2,724,768
Expenses$2,906,376
Net Income-$181,608
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Mar 17, 2023
Return Version
2021v4.2
Gross Receipts
$2,724,768
Mission and Program Overview

Mission

Provide an accredited developmental program for preschool and school age children in a safe and stable setting, honoring diversity and respecting the environment.

Provide an accredited developmental program for preschool and school age children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,945,201$1,967,615▲ $22,414
Cash and Non-Interest-Bearing Accounts$453,289$253,649▼ $199,640
Prepaid Expenses and Deferred Charges$46,156$60,825▲ $14,669
Savings and Temporary Cash Investments$42,995$43,038▲ $43
Accounts Receivable$3,613$15,782▲ $12,169
Pledges and Grants Receivable-$3,098-
Total Assets$2,492,211$2,344,007▼ $148,204
Other Assets Total$957--
Liabilities
Other Liabilities$219,794$221,243▲ $1,449
Accounts Payable and Accrued Expenses$162,269$157,295▼ $4,974
Mortgage Notes Payable Secured by Investment Property-$36,929-
Total Liabilities$382,063$415,467▲ $33,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,075,199$1,896,939▼ $178,260
Net Assets With Donor Restrictions$34,949$31,601▼ $3,348
Total Net Assets Fund Balance$2,110,148$1,928,540▼ $181,608
Total Liabilities and Net Assets / Fund Balance$2,492,211$2,344,007▼ $148,204

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$990,792$467,023$1,457,815
Land$949,182-$949,182
Other Land Buildings$12,316$185,078$197,394
Equipment$15,325$24,978$40,303
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John OttoExecutive DirectorFT$85,746$9,603$95,349

Board Members and Trustees

NameTitle
Emilie PowellChair
Barbara BransonDirector
Janine HottovyDirector
Joe FitzgeraldDirector
Rehana LanewelaDirector
Ruth LettDirector
Soo KimDirector
Stacey WunarDirector
Jessica MaySecretary
Jessica MatlockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$223,523
Program Service Revenue
$2,423,852
Investment Income
$43
Other Revenue
$77,350
All Other Contributions
$71,960
Change in Net Assets
$-181,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,195,722
Other Expenses$707,306
Grants and Similar Amounts Paid$3,348
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,697,971--$1,697,971
Other Employee Benefits$240,155--$240,155
Payroll Taxes$162,247--$162,247
Occupancy-$130,146-$130,146
Fees for Services Other-$106,406-$106,406
Current Officers, Directors, Trustees, and Key Employees-$95,349-$95,349
Office Expenses-$90,721-$90,721
Insurance-$67,708-$67,708
Fees for Services Accounting-$45,143-$45,143
Depreciation Depletion-$35,821-$35,821
Information Technology-$14,413-$14,413
Interest-$11,473-$11,473
All Other Expenses-$7,525-$7,525
Other Expenses$6,521$92,078-$6,521
Travel-$5,941-$5,941
Grants to Domestic Individuals$3,348--$3,348
Advertising-$553-$553
Fees for Services Legal-$245-$245
Total Functional Expenses$2,202,854$703,522$0$2,906,376
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
Seiu Pension W/d Liability$143,195
Deposits$78,048
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

Executive director reviews form 990 in consultation with the board treasurer who then approves.

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

Board annually reaffirms and signs statement disclosing any conflicts of itnerest.

Form 990, Part VI, Section C, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Small Faces Child Development Center
EIN
91-0954405
Phone
2067822611
Address
9250 14TH AVE NW, SEATTLE, WA 98117

Signing Officer

Name
Johnny Otto
Title
Executive Director
Phone
2067822611
Signed
2023-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Otto
Formed
1975
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
44
Volunteers
10

Preparer

Firm
Jacobson Jarvis & Co Pllc
Address
200 FIRST AVE WEST SUITE 200, SEATTLE, WA 98119-4219
Preparer
Howard Donkin CPA
Phone
2066288990
Raw XML AppendixShowing 400 of 439 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/OtherRevenueMiscGrp/ExclusionAmt06273
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06273
IRS990/OtherRevenueTotalAmt06273
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01697971
IRS990/OtherSalariesAndWagesGrp/TotalAmt01697971
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0162247
IRS990/PayrollTaxesGrp/TotalAmt0162247
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03098
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046156
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060825
IRS990/PrincipalOfficerNm0JOHNNY OTTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02423852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02423852
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0226559
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt0434549
IRS990/PYOtherRevenueAmt0-100235
IRS990/PYProgramServiceRevenueAmt02193892
IRS990/PYRevenuesLessExpensesAmt0-228199
IRS990/PYSalariesCompEmpBnftPaidAmt02113917
IRS990/PYTotalExpensesAmt02548466
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02320267
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-181608
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt071077
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02423852
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042995
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043038
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0990792
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0467023
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01457815
IRS990ScheduleD/EquipmentGrp/BookValueAmt015325
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024978
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040303
IRS990ScheduleD/LandGrp/BookValueAmt0949182
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0949182
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012316
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0185078
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0197394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt078048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1143195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SEIU PENSION W/D LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01967615
IRS990ScheduleD/TotalLiabilityAmt0221243
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY AVAILABLE UPON REQUEST DURING REGISTRATION PROCESS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS FORM 990 IN CONSULTATION WITH THE BOARD TREASURER WHO THEN APPROVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD ANNUALLY REAFFIRMS AND SIGNS STATEMENT DISCLOSING ANY CONFLICTS OF ITNEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02492211
IRS990/TotalAssetsEOYAmt02344007
IRS990/TotalAssetsGrp/BOYAmt02492211
IRS990/TotalAssetsGrp/EOYAmt02344007
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0223523
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0703522
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02202854
IRS990/TotalFunctionalExpensesGrp/TotalAmt02906376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0382063
IRS990/TotalLiabilitiesEOYAmt0415467
IRS990/TotalLiabilitiesGrp/BOYAmt0382063
IRS990/TotalLiabilitiesGrp/EOYAmt0415467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02110148
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01928540
IRS990/TotalOtherCompensationAmt09603
IRS990/TotalProgramServiceExpensesAmt02202854
IRS990/TotalProgramServiceRevenueAmt02423852
IRS990/TotalReportableCompFromOrgAmt085746
IRS990/TotalRevenueGrp/ExclusionAmt077393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02423852
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02724768
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02492211
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02344007
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05941
IRS990/TravelGrp/TotalAmt05941
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09250 14TH AVE NW
IRS990/USAddress/CityNm0SEATTLE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.88$2.29$4.06$3.84$0.21
2023Summary only. Only limited summary data is available for this year.$2.47$0.39$2.07$3.63$3.49$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.42$1.93$2.72$2.91$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.38$2.11$2.32$2.55$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.73$1.65$2.30$2.49$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.37$1.84$2.43$2.55$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.43$1.96$2.39$2.46$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.27$2.02$2.20$2.08$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.26$1.90$2.38$2.02$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.28$1.54$1.90$1.80$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.28$1.44$1.75$1.73$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.31$1.58$1.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.37$1.30$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.43$1.31$1.33
Peer Organizations

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