Civic Intelligence

Sbcs Qalicb

990 • Fiscal year 2024 • EIN 92-2728672

Jul 01, 2023 to Jun 30, 2024 • Filed on May 06, 2025

Organization ProfileN/A
430 F StChula Vista, CA 91910

(619) 420-3620

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2024

Top Officer Pay

78th percentile

$426,674

Higher top officer pay than 78% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

43rd percentile

3.8%

Faster asset growth than 43% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$35,209,826

Up $1,285,329 (+3.8%) from 2023

Net Assets

Down

$1,773,352

Down $115,226 (-6.1%) from 2023

Liabilities

Up

$33,436,474

Up $1,400,555 (+4.4%) from 2023

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,922,759 (-100%) from 2023

Expenses

Up

$115,226

Up $81,045 (+237%) from 2023

Net Income

Down

-$115,226

Down $2,003,804 (-106%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$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

2024

Assets$35,209,826
Liabilities$33,436,474
Net Assets$1,773,352
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$0
Expenses$115,226
Net Income-$115,226
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$0
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$27,409,315$18,767,984▼ $8,641,331
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$33,924,497$35,209,826▲ $1,285,329
Other Assets Total$6,515,182$16,441,842▲ $9,926,660
Liabilities
Mortgage Notes Payable Secured by Investment Property$32,025,000$32,025,000→ $0
Accounts Payable and Accrued Expenses$10,919$1,411,474▲ $1,400,555
Total Liabilities$32,035,919$33,436,474▲ $1,400,555
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,888,578$1,773,352▼ $115,226
Total Net Assets Fund Balance$1,888,578$1,773,352▼ $115,226
Total Liabilities and Net Assets / Fund Balance$33,924,497$35,209,826▲ $1,285,329

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,021,175--
Compensation and Service Providers
Top Officer Pay78th percentile

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
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-115,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,226
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-$115,226-$115,226
Total Functional Expenses$0$115,226$0$115,226
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
2025-05-06
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, 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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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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,209,826
Liabilities
$33,436,474
Net assets
$1,773,352
Revenue
$0
Expenses
$115,226
Net income
-$115,226
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