Civic Intelligence

The Junior Center of Art and Science

EIN 94-1236838 • 501(c)3 • Oakland, CA

Profile

An annual exhibit program for elementary school students, after school and summer art and science courses for children and teens, and drop-in activities for visitors of all ages are offered throughout the year.

558 Bellevue AvenueOakland, CA 94610

www.juniorcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.38x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

37th percentile

-1.1%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

86th percentile

$98,753

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

31st percentile

-3.8%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

39%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$353,060

Down $14,002 (-3.8%) from 2024

Liabilities

Down

$132,956

Down $6,415 (-4.6%) from 2024

Net Assets

Down

$220,104

Down $7,587 (-3.3%) from 2024

Revenue

Up

$670,802

Up $189,888 (+39%) from 2024

Expenses

Up

$678,389

Up $108,487 (+19%) from 2024

Net Income

Up

-$7,587

Up $81,401 (+91%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $634,207Liabilities 2011: $236,597Net Assets 2011: $397,6102011Assets 2012: $615,587Liabilities 2012: $276,253Net Assets 2012: $339,3342012Assets 2013: $618,360Liabilities 2013: $285,187Net Assets 2013: $333,1732013Assets 2014: $638,724Liabilities 2014: $286,088Net Assets 2014: $352,6362014Assets 2015: $260,672Liabilities 2015: $265,823Net Assets 2015: -$5,1512015Assets 2016: $267,332Liabilities 2016: $153,332Net Assets 2016: $114,0002016Assets 2017: $329,050Liabilities 2017: $40,269Net Assets 2017: $288,7812017Assets 2018: $287,073Liabilities 2018: $56,863Net Assets 2018: $230,2102018Assets 2019: $257,398Liabilities 2019: $68,835Net Assets 2019: $188,5632019Assets 2020: $532,059Liabilities 2020: $115,899Net Assets 2020: $416,1602020Assets 2021: $468,669Liabilities 2021: $86,451Net Assets 2021: $382,2182021Assets 2022: $437,623Liabilities 2022: $92,413Net Assets 2022: $345,2102022Assets 2023: $389,886Liabilities 2023: $76,307Net Assets 2023: $313,5792023Assets 2024: $367,062Liabilities 2024: $139,371Net Assets 2024: $227,6912024Assets 2025: $353,060Liabilities 2025: $132,956Net Assets 2025: $220,1042025

Highlighted filing

2025

Assets$353,060
Liabilities$132,956
Net Assets$220,104

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $293,136Expenses 2011: $302,579Net Income 2011: -$9,4432011Revenue 2012: $264,619Expenses 2012: $322,895Net Income 2012: -$58,2762012Revenue 2013: $236,789Expenses 2013: $242,950Net Income 2013: -$6,1612013Revenue 2014: $225,280Expenses 2014: $205,817Net Income 2014: $19,4632014Revenue 2015: $208,792Expenses 2015: $228,388Net Income 2015: -$19,5962015Revenue 2016: $385,746Expenses 2016: $266,595Net Income 2016: $119,1512016Revenue 2017: $473,843Expenses 2017: $299,062Net Income 2017: $174,7812017Revenue 2018: $307,678Expenses 2018: $366,249Net Income 2018: -$58,5712018Revenue 2019: $368,479Expenses 2019: $410,126Net Income 2019: -$41,6472019Revenue 2020: $643,051Expenses 2020: $415,454Net Income 2020: $227,5972020Revenue 2021: $405,649Expenses 2021: $439,591Net Income 2021: -$33,9422021Revenue 2022: $566,777Expenses 2022: $505,545Net Income 2022: $61,2322022Revenue 2023: $509,234Expenses 2023: $543,180Net Income 2023: -$33,9462023Revenue 2024: $480,914Expenses 2024: $569,902Net Income 2024: -$88,9882024Revenue 2025: $670,802Expenses 2025: $678,389Net Income 2025: -$7,5872025

Highlighted filing

2025

Revenue$670,802
Expenses$678,389
Net Income-$7,587

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.53$1.33$2.20$6.71$6.78$0.08
2024Detailed filing. Detailed filing data is available for this year.$3.67$1.39$2.28$4.81$5.70$0.89
2023Detailed filing. Detailed filing data is available for this year.$3.90$0.76$3.14$5.09$5.43$0.34
2022Detailed filing. Detailed filing data is available for this year.$4.38$0.92$3.45$5.67$5.06$0.61
2021Detailed filing. Detailed filing data is available for this year.$4.69$0.86$3.82$4.06$4.40$0.34
2020Detailed filing. Detailed filing data is available for this year.$5.32$1.16$4.16$6.43$4.15$2.28
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.69$1.89$3.68$4.10$0.42
2018Detailed filing. Detailed filing data is available for this year.$2.87$0.57$2.30$3.08$3.66$0.59
2017Detailed filing. Detailed filing data is available for this year.$3.29$0.40$2.89$4.74$2.99$1.75
2016Detailed filing. Detailed filing data is available for this year.$2.67$1.53$1.14$3.86$2.67$1.19
2015Detailed filing. Detailed filing data is available for this year.$2.61$2.66$0.05$2.09$2.28$0.20
2014Summary only. Only limited summary data is available for this year.$6.39$2.86$3.53$2.25$2.06$0.19
2013Summary only. Only limited summary data is available for this year.$6.18$2.85$3.33$2.37$2.43$0.06
2012Summary only. Only limited summary data is available for this year.$6.16$2.76$3.39$2.65$3.23$0.58
2011Summary only. Only limited summary data is available for this year.$6.34$2.37$3.98$2.93$3.03$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 18, 2026
Return Version
2024v5.2
Gross Receipts
$676,625
Mission and Program Overview

Mission

An annual exhibit program for elementary school students, after school and summer art and science courses for children and teens, and drop-in activities for visitors of all ages are offered throughout the year.

Junior Center provides programs which support and enrich the K through 12 art and science curriculum in over 300 elementary and secondary school classrooms throughout Oakland and the East Bay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$166,958$148,397▼ $18,561
Land, Buildings, and Equipment, Net$14,488$128,015▲ $113,527
Cash and Non-Interest-Bearing Accounts$147,847$27,324▼ $120,523
Prepaid Expenses and Deferred Charges$27,177$25,628▼ $1,549
Accounts Receivable$10,592$23,696▲ $13,104
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$367,062$353,060▼ $14,002
Other Assets Total-$0-
Liabilities
Deferred Revenue$99,090$97,005▼ $2,085
Accounts Payable and Accrued Expenses$40,281$35,951▼ $4,330
Total Liabilities$139,371$132,956▼ $6,415
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$196,710$205,589▲ $8,879
Net Assets With Donor Restrictions$30,981$14,515▼ $16,466
Total Net Assets Fund Balance$227,691$220,104▼ $7,587
Total Liabilities and Net Assets / Fund Balance$367,062$353,060▼ $14,002

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$128,014$15,024$143,038
Equipment$1$24,159$24,160
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cybele GerachisExec DirectorFT$88,067$10,686$98,753

Board Members and Trustees

NameTitle
Heidi QuanPresident
Darbi HowardVice President
Altaf KassamTrustee
Jennifer BiagioTrustee
Laura GuevaraTrustee
Rachel Gonzales-LevineTrustee
Shawn GranberryTrustee
Karli MaedaSecretary
Sha ColemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$165,537
Program Service Revenue
$486,402
Investment Income
$1,389
Other Revenue
$17,474
All Other Contributions
$145,261
Change in Net Assets
$-7,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$462,245
Other Expenses$157,049
Total Fundraising Expense$72,159
Grants and Similar Amounts Paid$59,095
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,988$55,025$34,443$308,456
Current Officers, Directors, Trustees, and Key Employees$62,440$11,229$17,557$91,226
Grants to Domestic Individuals$59,095--$59,095
Payroll Taxes$23,590$5,195$3,891$32,676
Other Employee Benefits$11,368$11,677$6,842$29,887
Fees for Services Accounting-$28,956-$28,956
Depreciation Depletion-$17,945-$17,945
Insurance-$12,521-$12,521
Office Expenses$267$11,399-$11,666
All Other Expenses$1,912$6,082$2,637$10,631
Fees for Services Other-$4,813$5,460$10,273
Advertising$5,025$2,399-$7,424
Other Expenses$1,256$4,452$1,245$5,708
Travel$4,739$834$84$5,657
Information Technology-$2,333-$2,333
Occupancy-$1,105-$1,105
Total Functional Expenses$423,843$182,387$72,159$678,389
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,297
Fundraising Direct Expenses$5,823
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$23,297$23,297$5,823$17,474
Total Events$23,297$23,297$5,823$17,474
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

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

Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.

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

Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

Form 990, Part VI, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in Oakland, California.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
The Junior Center of Art and Science
EIN
94-1236838
Phone
5108395777
Address
558 Bellevue Avenue, Oakland, CA 94610

Signing Officer

Name
Sha Coleman
Title
Treasurer
Phone
5108395777
Signed
2026-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sha Coleman
Formed
1951
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
27
Volunteers
30

Preparer

Firm
Regalia Berger & Berger Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
David Berger
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, The Junior Center of Art and Science is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that The Junior Center of Art and Science has adequately evaluated its current tax positions and has concluded that as of June 30, 2025, The Junior Center of Art and Science does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Junior Center of Art and Science has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Junior Center of Art and Science may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, The Junior Center of Art and Science calculates and accrues the applicable taxes payable.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/MissionDesc0An annual exhibit program for elementary school students, after school and summer art and science courses for children and teens, and drop-in activities for visitors of all ages are offered throughout the year.
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IRS990/PrincipalOfficerNm0Sha Coleman
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IRS990/ProgSrvcAccomActy2Grp/Desc0OFF-SITE ACTIVITIES:The Junior Center partnered with school and community sites throughout Oakland and the Greater East Bay area. Residencies ranging from 16 to 30 weeks were offered at Franklin Elementary (4th and 5th grade serving 210 students), Emerson Elementary (TK 2ndh Grade, including 2 SPED classes, Carl Munck Elementary (TK-5th grades) all programs aligned with a strong focus on building confidence and agency in our young artists. [Continued on Schedule O]
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0160651
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IRS990/ProgSrvcAccomActy3Grp/Desc0ON-SITE ACTIVITIES: Onsite After-school classes and workshops in our temporary space at 1222 Harrison St. in Oakland. We offered 3-5 quarterly after-school arts classes and workshops offered on a sliding scale to students ages 6 - 14 years old in Fall, Winter and Spring. Included carpentry, material multiverse, art adventures: painting, drawing, and collage as well as a new program in virtual world building . Programs were focused on a combination of skill building, technique and hands-on exploration and play. Students served in all after school classes totaled more than 45.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt094219
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Off-site Actiities [continued from Form 990 Page 2]A new art and social change program was offered at ARISE high school for ages 14-17We also offered a creative technology and digital arts course with Summitt Charter schools in Richmond, CA. Afterschool programming was held in the WCCUSD schools of Mira Vista Coronado,Ford and Shannon Schools serving 400 students over 30 weeks. Junior Center participated in several community free events including Old Oakland Creates to Honoring our Ancestors where we led free, engaging arts activities for the whole family.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, The Junior Center of Art and Science is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that The Junior Center of Art and Science has adequately evaluated its current tax positions and has concluded that as of June 30, 2025, The Junior Center of Art and Science does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Junior Center of Art and Science has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Junior Center of Art and Science may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, The Junior Center of Art and Science calculates and accrues the applicable taxes payable.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All Class materials include non-discriminatory statements. In addition, The Junior Center of Art and Science's website (www.juniorcenter.org/classes.html), its employment data, its brochures, its handbooks and all of its solicitations welcome diverse applicants from all social/religious/economic/etc. backgrounds.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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