Civic Intelligence

Fruit & Flower Day Nursery DBA Fruit & Flower Child Development Cen

990 • Fiscal year 2020 • EIN 93-0386836

Jul 01, 2019 to Jun 30, 2020 • Filed on May 12, 2021

2378 NW Irving StreetPortland, OR 97210-3225

(503) 228-8349

Siviq Scores

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

Liabilities / Assets

67th percentile

0.26x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.28x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$135,969

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

48th percentile

5.3%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-1.4%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,477,947

Up $123,652 (+5.3%) from 2019

Net Assets

Down

$1,845,369

Down $355,097 (-16%) from 2019

Liabilities

Up

$632,578

Up $478,749 (+311%) from 2019

Revenue

Down

$2,291,600

Down $32,159 (-1.4%) from 2019

Expenses

Up

$2,664,292

Up $399,448 (+18%) from 2019

Net Income

Down

-$372,692

Down $431,607 (-733%) from 2019

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 2010: $1,457,029Liabilities 2010: $143,875Net Assets 2010: $1,313,1542010Assets 2011: $1,680,179Liabilities 2011: $92,842Net Assets 2011: $1,587,3372011Assets 2012: $1,712,629Liabilities 2012: $96,775Net Assets 2012: $1,615,8542012Assets 2013: $1,892,776Liabilities 2013: $138,162Net Assets 2013: $1,754,6142013Assets 2014: $1,992,045Liabilities 2014: $133,448Net Assets 2014: $1,858,5972014Assets 2015: $1,953,960Liabilities 2015: $104,813Net Assets 2015: $1,849,1472015Assets 2016: $1,945,994Liabilities 2016: $140,270Net Assets 2016: $1,805,7242016Assets 2017: $2,135,121Liabilities 2017: $128,045Net Assets 2017: $2,007,0762017Assets 2018: $2,282,783Liabilities 2018: $172,841Net Assets 2018: $2,109,9422018Assets 2019: $2,354,295Liabilities 2019: $153,829Net Assets 2019: $2,200,4662019Assets 2020: $2,477,947Liabilities 2020: $632,578Net Assets 2020: $1,845,3692020Assets 2021: $2,826,047Liabilities 2021: $550,594Net Assets 2021: $2,275,4532021Assets 2022: $2,746,342Liabilities 2022: $300,375Net Assets 2022: $2,445,9672022Assets 2023: $3,273,268Liabilities 2023: $330,231Net Assets 2023: $2,943,0372023Assets 2024: $3,598,691Liabilities 2024: $406,093Net Assets 2024: $3,192,5982024

Highlighted filing

2020

Assets$2,477,947
Liabilities$632,578
Net Assets$1,845,369

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,890,6652010Revenue 2011: $1,703,200Expenses 2011: $1,569,868Net Income 2011: $133,3322011Expenses 2012: $1,786,3052012Expenses 2013: $1,894,9172013Revenue 2014: $1,884,553Expenses 2014: $1,927,308Net Income 2014: -$42,7552014Revenue 2015: $1,990,957Expenses 2015: $1,971,819Net Income 2015: $19,1382015Revenue 2016: $2,035,333Expenses 2016: $2,024,614Net Income 2016: $10,7192016Revenue 2017: $2,178,218Expenses 2017: $2,070,431Net Income 2017: $107,7872017Revenue 2018: $2,200,260Expenses 2018: $2,173,064Net Income 2018: $27,1962018Revenue 2019: $2,323,759Expenses 2019: $2,264,844Net Income 2019: $58,9152019Revenue 2020: $2,291,600Expenses 2020: $2,664,292Net Income 2020: -$372,6922020Revenue 2021: $2,914,890Expenses 2021: $2,860,735Net Income 2021: $54,1552021Revenue 2022: $4,433,294Expenses 2022: $3,947,384Net Income 2022: $485,9102022Revenue 2023: $4,607,964Expenses 2023: $4,243,995Net Income 2023: $363,9692023Revenue 2024: $3,899,066Expenses 2024: $3,886,906Net Income 2024: $12,1602024

Highlighted filing

2020

Revenue$2,291,600
Expenses$2,664,292
Net Income-$372,692
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 12, 2021
Return Version
2019v5.2
Gross Receipts
$2,295,070
Mission and Program Overview

Mission

Fruit & flower provides a developmentally appropriate environment for learning while cultivating a supportive community for families. We provide a play-based educational experience which supports creative thinking, respect for diversity, and social awareness in each child. Fruit & flower is a 5-star oregon spark program for children whose parents are employed or in school full time, and an active advocate in the community for all issues that serve the interests of young children.

Helping working parents raise generations of joyful learners

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,561,525$1,415,998▼ $145,527
Land, Buildings, and Equipment, Net$460,391$522,487▲ $62,096
Cash and Non-Interest-Bearing Accounts$258,509$459,350▲ $200,841
Prepaid Expenses and Deferred Charges$46,600$53,048▲ $6,448
Accounts Receivable$27,270$27,064▼ $206
Total Assets$2,354,295$2,477,947▲ $123,652
Liabilities
Unsecured Notes Loans Payable-$446,875-
Accounts Payable and Accrued Expenses$143,682$152,643▲ $8,961
Deferred Revenue$10,147$33,060▲ $22,913
Total Liabilities$153,829$632,578▲ $478,749
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,039,904$976,262▼ $63,642
Net Assets Without Donor Restrictions$1,160,562$869,107▼ $291,455
Total Net Assets Fund Balance$2,200,466$1,845,369▼ $355,097
Total Liabilities and Net Assets / Fund Balance$2,354,295$2,477,947▲ $123,652

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$217,461$374,231$591,692
Buildings$99,304$460,097$559,401
Equipment$33,187$169,443$202,630
Land$165,641-$165,641
Other Land Buildings$6,894$15,573$22,467

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,464,837-▲ $51,142$100,000$1,415,979
2018$1,305,834$105,514▲ $106,647$53,158$1,464,837
2017$1,200,892-▲ $104,942-$1,305,834
2016$1,125,440$21,638▲ $113,966$60,152$1,200,892
2015$1,209,227$1,665▼ $24,792$60,660$1,125,440
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhonda McdowallExecutive DirectorFT$126,003$9,966$135,969

Board Members and Trustees

NameTitle
Amanda HarveyPresident
Leela WilsonVice President
Chris BerwindBoard Member
Linzie VanweiringenBoard Member
Olivia KirrerBoard Member
Ryan AielloBoard Member
Slaten BickfordBoard Member
Vanessa PetersonBoard Member
Jenny TurnerSecretary
Eric DeislerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,747
Program Service Revenue
$2,168,861
Investment Income
$30,097
Other Revenue
$1,895
All Other Contributions
$58,153
Change in Net Assets
$-372,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,216,553
Other Expenses$447,739
Total Fundraising Expense$101,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,317,401$281,222$72,682$1,671,305
Other Employee Benefits$188,436$40,026$10,320$238,782
Payroll Taxes$112,088$22,418$5,605$140,111
Current Officers, Directors, Trustees, and Key Employees$108,042$22,950$5,917$136,909
Occupancy$44,867$11,217-$56,084
Depreciation Depletion$39,266$9,817-$49,083
Pension Plan Contributions$23,237$4,936$1,273$29,446
Insurance$21,485$5,371-$26,856
Other Expenses$20,735$5,184$5,944$25,919
Fees for Services Accounting-$10,096-$10,096
Office Expenses$4,760$5,319-$10,079
Fees for Services Legal-$7,885-$7,885
Travel$3,913$30-$3,943
Fees for Services Other-$2,179-$2,179
Total Functional Expenses$2,106,073$456,478$101,741$2,664,292
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,783
Fundraising Direct Expenses$3,470
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auctions$18,573$4,783$56$4,727
Total Events$18,573$4,783$3,470$1,313
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section A, Line 6

The organization has members who have the right to elect the members of the governing body.

Form 990, Part VI, Section A, Line 7A

The organization's members have the power to elect or appoint one or more members of the governing body, but do not have the power to approve significant decisions of the governing body.

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

The finance director and outside auditor will prepare draft filings of form 990 annually. The finance committee, and the executive director, will review form 990 and recommend changes where appropriate. The pre-filing copy will be distributed to the full board of directors with the treasurer's recommendation that it be filed with the irs. The treasurer may subsequently approve form 990 for filing with the irs and the outside auditor will file the form.

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

Whenever any member of the board becomes aware that they may have a direct or indirect, actual or potential conflict of interest, they shall disclose the conflict to the president of the board, who then informs the board. Any disclosure will be recorded in the minutes. The member may participate in the discussion of the conflict issue but may not vote. A direct or indirect conflict of interest is defined as any situation in which a member has or may be reasonably construed to have a direct or indirect personal or financial interest in any business affairs of the corporation.

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

The executive committee assigned a task force and hired a consultant to review executive director's compensation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fruit & Flower Day Nursery
EIN
93-0386836
Phone
5032288349
Address
2378 NW IRVING STREET, PORTLAND, OR 97210-3225

Signing Officer

Name
Rhonda Mcdowall
Title
Executive Director
Phone
5032288349
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhonda Mcdowall
Formed
1906
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
110
Volunteers
22

Preparer

Firm
Mcdonald Jacobs Pc
Address
520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The organization's endowment consists of funds established for a variety of purposes relating to programs and for operations support.

PART X, LINE 2:

The organization follows the provisions of fasb asc topic accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

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IRS990/Desc0THE NORTWEST PORTLAND FRUIT & FLOWER CENTER PROVIDED HIGH-QUALITY FULL TIME CARE TO 139 CHILDREN IN OUR COMMUNITY WHOSE PARENTS ARE EMPLOYED OR IN SCHOOL FULL TIME. SCHOLARSHIP ASSISTANCE PROVIDED TO 26 CHILDREN AS PART OF OUR EFFORT TO SERVE LOW INCOME FAMILIES IN OUR COMMUNITY AND TO ACHIEVE A MORE DIVERSE ENROLLMENT.FRUIT & FLOWER IS RECGONIZED AS A 5-STAR QUALITY RATED CHILD DEVELOPMENT PROGRAM THROUGH OREGON SPARK.WE INVESTED IN OUR STAFF BY PROVIDING APPROXIMATELY 900 HOURS OF CONTINUING EDUCATION, ENSURING ADHERENCE TO BEST PRACTICES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/MissionDesc0FRUIT & FLOWER PROVIDES A DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR LEARNING WHILE CULTIVATING A SUPPORTIVE COMMUNITY FOR FAMILIES. WE PROVIDE A PLAY-BASED EDUCATIONAL EXPERIENCE WHICH SUPPORTS CREATIVE THINKING, RESPECT FOR DIVERSITY, AND SOCIAL AWARENESS IN EACH CHILD. FRUIT & FLOWER IS A 5-STAR OREGON SPARK PROGRAM FOR CHILDREN WHOSE PARENTS ARE EMPLOYED OR IN SCHOOL FULL TIME, AND AN ACTIVE ADVOCATE IN THE COMMUNITY FOR ALL ISSUES THAT SERVE THE INTERESTS OF YOUNG CHILDREN.
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ROCK CREEK FRUIT & FLOWER CENTER PROVIDED HIGH-QUALITY FULL TIME AND PART TIME CARE TO 49 CHILDREN WHOSE PARENTS ARE STUDENTS OR FACULTY AT PORTLAND COMMUNITY COLLEGE AND COMMUNITY MEMBERS EMPLOYED OR IN SCHOOL FULL TIME.SCHOLARSHIP ASSISTANCE PROVIDED TO 26 CHILDREN AS PART OF OUR EFFORT TO SERVE LOW INCOME FAMILIES IN OUR COMMUNITY AND TO ACHIEVE A MORE DIVERSE ENROLLMENT.WE INVESTED IN OUR STAFF BY PROVIDING APPROXIMATELY 270 HOURS OF CONTINUING EDUCATION, ENSURING ADHERENCE TO BEST PRACTICES.
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IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportOtherAssetsInd00
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01940872
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0110556
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.41$3.19$3.90$3.89$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.33$2.94$4.61$4.24$0.36
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.30$2.45$4.43$3.95$0.49
2021Detailed filing. Detailed filing data is available for this year.$2.83$0.55$2.28$2.91$2.86$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.48$0.63$1.85$2.29$2.66$0.37
2019Detailed filing. Detailed filing data is available for this year.$2.35$0.15$2.20$2.32$2.26$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.17$2.11$2.20$2.17$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.13$2.01$2.18$2.07$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.14$1.81$2.04$2.02$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.10$1.85$1.99$1.97$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.99$0.13$1.86$1.88$1.93$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.14$1.75$1.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.10$1.62$1.79
2011Summary only. Only limited summary data is available for this year.$1.68$0.09$1.59$1.70$1.57$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.14$1.31$1.89
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits