Civic Intelligence

Livermore Playschool Inc.

990 • Fiscal year 2013 • EIN 94-1248273

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 26, 2014

5261 East Ave94550

(925) 447-6042

Siviq Scores

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

Liabilities / Assets

94th percentile

1.14x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

81st percentile

0.41x

Higher debt load relative to revenue than 81% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

30th percentile

-3.5%

Higher net margin than 30% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$288,814

Down $38,043 (-12%) from 2012

Net Assets

Down

-$41,443

Down $28,538 (-221%) from 2012

Liabilities

Down

$330,257

Down $9,505 (-2.8%) from 2012

Revenue

$812,190

No earlier filing loaded for comparison.

Expenses

Up

$840,728

Up $2,702 (+0.3%) from 2012

Net Income

-$28,538

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $340,602Liabilities 2010: $358,567Net Assets 2010: -$17,9652010Assets 2011: $329,674Liabilities 2011: $351,743Net Assets 2011: -$22,0692011Assets 2012: $326,857Liabilities 2012: $339,762Net Assets 2012: -$12,9052012Assets 2013: $288,814Liabilities 2013: $330,257Net Assets 2013: -$41,4432013Assets 2014: $296,267Liabilities 2014: $319,470Net Assets 2014: -$23,2032014Assets 2015: $371,473Liabilities 2015: $394,386Net Assets 2015: -$22,9132015Assets 2016: $431,139Liabilities 2016: $390,694Net Assets 2016: $40,4452016Assets 2017: $419,429Liabilities 2017: $382,191Net Assets 2017: $37,2382017Assets 2018: $402,796Liabilities 2018: $362,388Net Assets 2018: $40,4082018Assets 2019: $557,215Liabilities 2019: $341,740Net Assets 2019: $215,4752019Assets 2020: $648,247Liabilities 2020: $576,632Net Assets 2020: $71,6152020Assets 2021: $1,019,280Liabilities 2021: $464,405Net Assets 2021: $554,8752021Assets 2022: $864,458Liabilities 2022: $449,053Net Assets 2022: $415,4052022Assets 2023: $1,059,381Liabilities 2023: $428,787Net Assets 2023: $630,5942023Assets 2024: $1,009,955Liabilities 2024: $407,579Net Assets 2024: $602,3762024

Highlighted filing

2013

Assets$288,814
Liabilities$330,257
Net Assets-$41,443

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $860,1882010Expenses 2011: $833,9362011Expenses 2012: $838,0262012Revenue 2013: $812,190Expenses 2013: $840,728Net Income 2013: -$28,5382013Revenue 2014: $864,259Expenses 2014: $846,019Net Income 2014: $18,2402014Revenue 2015: $895,782Expenses 2015: $895,492Net Income 2015: $2902015Revenue 2016: $965,413Expenses 2016: $902,055Net Income 2016: $63,3582016Revenue 2017: $984,123Expenses 2017: $987,330Net Income 2017: -$3,2072017Revenue 2018: $1,008,292Expenses 2018: $1,005,122Net Income 2018: $3,1702018Revenue 2019: $1,008,729Expenses 2019: $833,662Net Income 2019: $175,0672019Revenue 2020: $603,068Expenses 2020: $746,928Net Income 2020: -$143,8602020Revenue 2021: $1,224,413Expenses 2021: $789,731Net Income 2021: $434,6822021Revenue 2022: $1,048,360Expenses 2022: $969,645Net Income 2022: $78,7152022Revenue 2023: $1,129,073Expenses 2023: $1,132,068Net Income 2023: -$2,9952023Revenue 2024: $1,169,445Expenses 2024: $1,197,663Net Income 2024: -$28,2182024

Highlighted filing

2013

Revenue$812,190
Expenses$840,728
Net Income-$28,538
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 26, 2014
Return Version
2013v3.1
Gross Receipts
$822,522
Mission and Program Overview

Mission

To provide quality cooperative preschool and full-day care program for children ages 2 though first grade entry, and a quality after-school program for children of elementary age. To form partnerships with all families enrolled at lps. To provide an environment that promotes social-emotional, physical, and intellectual development for preschool children while allowing for differences so that each child may achieve a sense of self-esteem and self-discipline.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$248,258$234,264▼ $13,994
Savings and Temporary Cash Investments$25,160$25,187▲ $27
Cash and Non-Interest-Bearing Accounts$47,746$24,038▼ $23,708
Intangible Assets$5,690$5,325▼ $365
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-12,905$-41,443▼ $28,538
Total Assets$326,857$288,814▼ $38,043
Other Assets Total$3$0▼ $3
Liabilities
Mortgage Notes Payable Secured by Investment Property$333,282$321,539▼ $11,743
Accounts Payable and Accrued Expenses$6,480$8,718▲ $2,238
Total Liabilities$339,762$330,257▼ $9,505
Net Assets / Fund Balance
Total Net Assets Fund Balance$-12,905$-41,443▼ $28,538
Total Liabilities and Net Assets / Fund Balance$326,857$288,814▼ $38,043

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$76,876$114,339$191,215
Buildings$92,042$82,880$174,922
Land$61,632-$61,632
Equipment$484$52,422$52,906
Other Land Buildings$3,230$16,085$19,315
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nathan BoskiePresident
Gina ElliottExecutive Director
Wendy CooperSecretary
Daniel GoodmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,157
Program Service Revenue
$802,947
Investment Income
$19
Other Revenue
$7,067
All Other Contributions
$2,157
Change in Net Assets
$-28,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$560,740
Other Expenses$279,988
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,563--$486,563
Payroll Taxes$40,493--$40,493
Occupancy$37,818--$37,818
Other Employee Benefits$33,684--$33,684
All Other Expenses$31,392--$31,392
Interest$24,987--$24,987
Fees for Services Accounting$16,865--$16,865
Other Expenses$14,389--$14,389
Depreciation Depletion$14,359--$14,359
Insurance$10,194--$10,194
Advertising$9,140--$9,140
Office Expenses$3,601--$3,601
Fees for Services Legal$464--$464
Total Functional Expenses$840,728$0$0$840,728
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,399
Fundraising Direct Expenses$10,332
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$7,125$7,125$5,179$1,946
Event 2$5,634$5,634$2,890$2,744
Total Events$12,759$12,759$8,069$4,690
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
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

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by executive director and/or treasurer, then presented to board for review and filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to disclose any business or personal relationships which may affect their decisions while serving on the board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board conducts performance evaluations and salary reviews of the director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The 990 is available on public websites operated by the state of california. Others may be requested at the corporate office.

Filing and Contact Details

Filer

EIN
94-1248273

Signing Officer

Name
Gina Elliott
Title
Executive Direc
Signed
2014-02-26
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
11
Volunteers
5

Preparer

Preparer
Audrey M Horning
Phone
9252431040
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0802947
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-12905
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-41443
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025160
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025187
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092042
IRS990ScheduleD/BuildingsGrp/DepreciationAmt082880
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0174922
IRS990ScheduleD/EquipmentGrp/BookValueAmt0484
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052906
IRS990ScheduleD/LandGrp/BookValueAmt061632
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt061632
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt076876
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0114339
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0191215
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03230
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016085
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019315
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0234264
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/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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08069
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05634
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05634
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012759
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SEE'S CANDY FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0MISC FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04690
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08069
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05179
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02890
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY EXECUTIVE DIRECTOR AND/OR TREASURER, THEN PRESENTED TO BOARD FOR REVIEW AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY BUSINESS OR PERSONAL RELATIONSHIPS WHICH MAY AFFECT THEIR DECISIONS WHILE SERVING ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD CONDUCTS PERFORMANCE EVALUATIONS AND SALARY REVIEWS OF THE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS AVAILABLE ON PUBLIC WEBSITES OPERATED BY THE STATE OF CALIFORNIA. OTHERS MAY BE REQUESTED AT THE CORPORATE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0326857
IRS990/TotalAssetsEOYAmt0288814
IRS990/TotalAssetsGrp/BOYAmt0326857
IRS990/TotalAssetsGrp/EOYAmt0288814
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02157
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0840728
IRS990/TotalFunctionalExpensesGrp/TotalAmt0840728
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0339762
IRS990/TotalLiabilitiesEOYAmt0330257
IRS990/TotalLiabilitiesGrp/BOYAmt0339762
IRS990/TotalLiabilitiesGrp/EOYAmt0330257
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-12905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-41443
IRS990/TotalProgramServiceExpensesAmt0840728
IRS990/TotalProgramServiceRevenueAmt0802947
IRS990/TotalRevenueGrp/ExclusionAmt07086
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0802947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0812190
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0326857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0288814
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GINA ELLIOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine10LIVERMORE PLAYSCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0941248273
ReturnHeader/Filer/USAddress/AddressLine105261 EAST AVE
ReturnHeader/Filer/USAddress/City0LIVERMORE
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094550
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Audrey M Horning CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101983 2nd St STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Livermore
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode094550
ReturnHeader/PreparerPersonGrp/PhoneNum09252431040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Audrey M Horning
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-02-26T14:29:59-08:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.41$0.60$1.17$1.20$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.43$0.63$1.13$1.13$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.45$0.42$1.05$0.97$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.46$0.55$1.22$0.79$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.58$0.07$0.60$0.75$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.34$0.22$1.01$0.83$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.36$0.04$1.01$1.01$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.38$0.04$0.98$0.99$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.39$0.04$0.97$0.90$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.39$0.02$0.90$0.90$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.32$0.02$0.86$0.85$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.33$0.04$0.81$0.84$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.34$0.01$0.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.35$0.02$0.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.36$0.02$0.86