Civic Intelligence

Buckner Foundation

990 • Fiscal year 2017 • EIN 91-2156473

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 28, 2018

2330 West Florence AvenueLos Angeles, CA 90043-5145

(323) 759-0887

Siviq Scores

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

Liabilities / Assets

65th percentile

0.22x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$60,000

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

59%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$492,804

Up $182,500 (+59%) from 2016

Net Assets

Up

$382,965

Up $88,085 (+30%) from 2016

Liabilities

Up

$109,839

Up $94,415 (+612%) from 2016

Revenue

Up

$1,723,758

Up $223,672 (+15%) from 2016

Expenses

Up

$1,546,825

Up $221,468 (+17%) from 2016

Net Income

Up

$176,933

Up $2,204 (+1.3%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $149,482Liabilities 2013: $30,425Net Assets 2013: $119,0572013Assets 2014: $225,576Liabilities 2014: $30,425Net Assets 2014: $195,1512014Assets 2015: $318,029Liabilities 2015: $30,425Net Assets 2015: $287,6042015Assets 2016: $310,304Liabilities 2016: $15,424Net Assets 2016: $294,8802016Assets 2017: $492,804Liabilities 2017: $109,839Net Assets 2017: $382,9652017Assets 2018: $534,890Liabilities 2018: $104,839Net Assets 2018: $430,0512018Assets 2019: $369,784Liabilities 2019: $104,839Net Assets 2019: $264,9452019Assets 2020: $423,515Liabilities 2020: $145,784Net Assets 2020: $277,7312020Assets 2021: $678,528Liabilities 2021: $104,416Net Assets 2021: $574,1122021Assets 2022: $618,332Liabilities 2022: $0Net Assets 2022: $618,3322022Assets 2023: $1,172,110Liabilities 2023: $104,793Net Assets 2023: $1,067,3172023Assets 2024: $1,282,682Liabilities 2024: $104,793Net Assets 2024: $1,177,8892024

Highlighted filing

2017

Assets$492,804
Liabilities$109,839
Net Assets$382,965

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $820,845Expenses 2013: $793,474Net Income 2013: $27,3712013Revenue 2014: $684,598Expenses 2014: $608,504Net Income 2014: $76,0942014Revenue 2015: $880,227Expenses 2015: $787,774Net Income 2015: $92,4532015Revenue 2016: $1,500,086Expenses 2016: $1,325,357Net Income 2016: $174,7292016Revenue 2017: $1,723,758Expenses 2017: $1,546,825Net Income 2017: $176,9332017Revenue 2018: $1,525,023Expenses 2018: $1,477,934Net Income 2018: $47,0892018Revenue 2019: $1,943,969Expenses 2019: $2,109,075Net Income 2019: -$165,1062019Revenue 2020: $2,259,738Expenses 2020: $2,246,947Net Income 2020: $12,7912020Revenue 2021: $2,418,386Expenses 2021: $2,275,170Net Income 2021: $143,2162021Revenue 2022: $2,068,611Expenses 2022: $2,024,391Net Income 2022: $44,2202022Revenue 2023: $2,544,727Expenses 2023: $2,095,773Net Income 2023: $448,9542023Revenue 2024: $1,924,987Expenses 2024: $1,814,416Net Income 2024: $110,5712024

Highlighted filing

2017

Revenue$1,723,758
Expenses$1,546,825
Net Income$176,933
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 28, 2018
Return Version
2017v2.2
Gross Receipts
$1,723,758
Mission and Program Overview

Mission

Provide discounted family care for low income families and perform welfare to work program childcare services

Provide childcare services to very low to moderate income households. Provide latch key services for before and after school care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$214,880$277,965▲ $63,085
Land, Buildings, and Equipment, Net$186,731$218,831▲ $32,100
Cash and Non-Interest-Bearing Accounts$49,273$186,571▲ $137,298
Loans From Officers Directors$15,000$106,000▲ $91,000
Pd in Cap Srpls Land Bldg Eqp Fund$30,000$55,000▲ $25,000
Pledges and Grants Receivable$37,800$50,902▲ $13,102
Cap Stk Tr Prin Current Funds$50,000$50,000→ $0
Total Assets$310,304$492,804▲ $182,500
Other Assets Total$36,500$36,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$424$3,839▲ $3,415
Total Liabilities$15,424$109,839▲ $94,415
Net Assets / Fund Balance
Total Net Assets Fund Balance$294,880$382,965▲ $88,085
Total Liabilities and Net Assets / Fund Balance$310,304$492,804▲ $182,500

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$111,406-$32,100
Equipment$28,925-$10,750
Buildings$0--
Other Land Buildings$78,500--
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017----$0
2016----$0
2015----$0
2014----$0
2013----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leslie BucknerPresidentFT$60,000$60,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,723,758
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$176,933

Audited Revenue Reconciliation

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

Major Expense Lines

Line ItemAmount
Other Expenses$1,005,946
Salaries, Compensation, and Employee Benefits$540,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$240,654$100,000-$340,654
All Other Expenses$274,032$4,540$0$278,572
Occupancy$216,631$19,976-$236,607
Other Expenses$164,431$68,265-$232,696
Current Officers, Directors, Trustees, and Key Employees$60,000$60,000-$120,000
Payroll Taxes$52,144$27,750-$79,894
Insurance$35,948--$35,948
Advertising$8,699--$8,699
Information Technology$7,708$160-$7,868
Conferences and Meetings$4,327--$4,327
Office Expenses$3,329--$3,329
Travel$3,263--$3,263
Other Employee Benefits$331--$331
Total Functional Expenses$1,247,526$299,299$0$1,546,825

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Leslie BucknerPresidentLease of LocationNo$60,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,000$106,000▲ $91,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

PART VI, SECTION A, LINE 8A

Taken by the Secretary of the organization

PART VI, SECTION A, LINE 8B

Recorded by the secretay of the organization

Part VI, Section B, Line 11

For approval

PART VI, SECTION B, LINE 12C

Every year

PART VI, SECTION B, LINE 15A

Based on other orgaizations in the same catergory

Part VI, Section C, Line 19

Upon request

Part VII, Column B, Hours Per Week

Not applicable

Filing and Contact Details

Filer

Filer Name
Buckner Foundation
EIN
91-2156473
Phone
3237590887
Address
2330 WEST FLORENCE AVENUE, LOS ANGELES, CA 90043-5145

Signing Officer

Name
Lesile Buckner
Title
President
Phone
3237590887
Signed
2018-09-28
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
19

Preparer

Firm
Wilfred I Aka Accountancy Corp
Address
7019 6TH AVENUE, LOS ANGELES, CA 90043-5121
Preparer
Wilfred I Aka
Phone
3237533333
Supplemental Narrative

Additional Explanations

PART IX, LINE 24E

School with food/meal program for low income families

Part XII, Line 1

Accounting method did not change

Part XII, Line 2

Did not change

Financial Statement Notes

Part XIII

Includes food/meal school program

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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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IRS990ScheduleD/EquipmentGrp/BookValueAmt028925
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt018175
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010750
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0111406
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt079306
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt078500
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt078500
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Includes food/meal school program
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XIII
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218831
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
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/ExplanationTxt0Child care with school age children
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt060000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LESLIE BUCKNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt060000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LESLIE BUCKNER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt060000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF LOCATION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Lease office location from the president
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V
IRS990ScheduleL/TotalBalanceDueAmt00
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0School with food/meal program for low income families
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Taken by the Secretary of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Recorded by the secretay of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3For approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Every year
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Based on other orgaizations in the same catergory
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounting method did not change
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Did not change
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Not applicable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IX, LINE 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION B, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART XII, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VII, COLUMN B, HOURS PER WEEK
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0310304
IRS990/TotalAssetsEOYAmt0492804

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