Civic Intelligence

Sbcs Qalicb

EIN 92-2728672 • 501(c)3 • Chula Vista, CA

Pub. 78 EligibleNTEE L11

Profile

To provide children, youth and families with services and programs which reinforce the familys role in our community and which assist individuals to aspire realistically to lives of self-fulfillment.

430 F StChula Vista, CA 91910

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$34,650,590

Down $559,236 (-1.6%) from 2024

Liabilities

Down

$32,127,659

Down $1,308,815 (-3.9%) from 2024

Net Assets

Up

$2,522,931

Up $749,579 (+42%) from 2024

Operations

Revenue

Up

$852,890

Up $852,890 from 2024

Expenses

Down

$103,311

Down $11,915 (-10%) from 2024

Net Income

Up

$749,579

Up $864,805 (+751%) from 2024

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2023: $33,924,497Liabilities 2023: $32,035,919Net Assets 2023: $1,888,5782023Assets 2024: $35,209,826Liabilities 2024: $33,436,474Net Assets 2024: $1,773,3522024Assets 2025: $34,650,590Liabilities 2025: $32,127,659Net Assets 2025: $2,522,9312025

Highlighted filing

2025

Assets$34,650,590
Liabilities$32,127,659
Net Assets$2,522,931
Open 2025 Filing

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2023: $1,922,759Expenses 2023: $34,181Net Income 2023: $1,888,5782023Revenue 2024: $0Expenses 2024: $115,226Net Income 2024: -$115,2262024Revenue 2025: $852,890Expenses 2025: $103,311Net Income 2025: $749,5792025

Highlighted filing

2025

Revenue$852,890
Expenses$103,311
Net Income$749,579
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,650,590
Liabilities
$32,127,659
Net assets
$2,522,931
Revenue
$852,890
Expenses
$103,311
Net income
$749,579
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.7$32.1$2.52$0.85$0.10$0.75
2024Detailed filing. Detailed filing data is available for this year.$35.2$33.4$1.77$0.00$0.12$0.12
2023Detailed filing. Detailed filing data is available for this year.$33.9$32.0$1.89$1.92$0.03$1.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 11, 2026
Return Version
2024v5.2
Gross Receipts
$852,890
Mission and Program Overview

Mission

To provide children, youth and families with services and programs which reinforce the familys role in our community and which assist individuals to aspire realistically to lives of self-fulfillment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$18,767,984$2,114,391▼ $16,653,593
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$35,209,826$34,650,590▼ $559,236
Other Assets Total$16,441,842$32,536,199▲ $16,094,357
Liabilities
Mortgage Notes Payable Secured by Investment Property$32,025,000$32,025,000→ $0
Accounts Payable and Accrued Expenses$1,411,474$102,659▼ $1,308,815
Total Liabilities$33,436,474$32,127,659▼ $1,308,815
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,773,352$2,522,931▲ $749,579
Total Net Assets Fund Balance$1,773,352$2,522,931▲ $749,579
Total Liabilities and Net Assets / Fund Balance$35,209,826$34,650,590▼ $559,236

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$827,475--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathryn LemboChair
Frankie EscobedoDirector
Lisa CuestasDirector
Mary SalasDirector
Larissa BaconSecretary
Elizabeth IniguezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$852,890
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$749,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$103,311-$103,311
Total Functional Expenses$0$103,311$0$103,311
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

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
Audit committee
Yes
Backup withholding compliance
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is reviewed and approved by the cfo, executive director, board chairand audit committee and then distributed to the board.”

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

“Officers, directors and key employees are required to disclose all conflicts ofinterest as they arise.”

Form 990, Part VI, Section B, Line 15A

“Board members approve the executive director and cfo salaries. The organizationparticipates in the center for non-profit management compensation and benefitssurvey and requests salaries from similar organizations in san diego. Key employeesalaries are approved by the executive director.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Sbcs Qalicb
EIN
92-2728672
Phone
6194203620
Address
430 F ST, CHULA VISTA, CA 91910

Signing Officer

Name
Kathryn Lembo
Title
CEO
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Lembo
Formed
2023
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Jenny Kikuno
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization is not a private foundation.The Organizations Return of Organization Exempt from Income Tax for the years ended June 30, 2025, 2024, and 2023 are subject to examination by Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1488252
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2158863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt019252
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt122651
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt216483
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09723
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt135623
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt28599
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELIZABETH INIGUEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATHRYN LEMBO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2LARISSA BACON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Chair
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Secretary
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1546526
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2183945
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE CFO, EXECUTIVE DIRECTOR, BOARD CHAIRAND AUDIT COMMITTEE AND THEN DISTRIBUTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ALL CONFLICTS OFINTEREST AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS APPROVE THE EXECUTIVE DIRECTOR AND CFO SALARIES. THE ORGANIZATIONPARTICIPATES IN THE CENTER FOR NON-PROFIT MANAGEMENT COMPENSATION AND BENEFITSSURVEY AND REQUESTS SALARIES FROM SIMILAR ORGANIZATIONS IN SAN DIEGO. KEY EMPLOYEESALARIES ARE APPROVED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SBCS CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1FRIENDS OF SBCS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0952693142
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1922737667
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0YOUTH PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1YOUTH PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0430 F ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1430 F ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHULA VISTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CHULA VISTA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091910
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0852890
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SBCS CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt035209826
IRS990/TotalAssetsEOYAmt034650590
IRS990/TotalAssetsGrp/BOYAmt035209826
IRS990/TotalAssetsGrp/EOYAmt034650590
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0852890
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103311
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0103311
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033436474
IRS990/TotalLiabilitiesEOYAmt032127659
IRS990/TotalLiabilitiesGrp/BOYAmt033436474
IRS990/TotalLiabilitiesGrp/EOYAmt032127659
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01773352
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02522931
IRS990/TotalOtherCompensationAmt0112331
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0852890
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035209826
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034650590
IRS990/TotReportableCompRltdOrgAmt0841617
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

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