Civic Intelligence

Estrella Family Services

990 • Fiscal year 2014 • EIN 94-2201749

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 12, 2015

611 Willis AvenueGilroy, CA 95125

(408) 269-7827

Siviq Scores

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

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.08x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

25th percentile

-6.0%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$100,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

22nd percentile

-4.3%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

58th percentile

7.0%

Faster revenue growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,210,777

Down $54,160 (-4.3%) from 2013

Net Assets

Down

$1,089,161

Down $97,260 (-8.2%) from 2013

Liabilities

Up

$121,616

Up $43,100 (+55%) from 2013

Revenue

Up

$1,613,386

Up $106,056 (+7.0%) from 2013

Expenses

Up

$1,710,646

Up $136,825 (+8.7%) from 2013

Net Income

Down

-$97,260

Down $30,769 (-46%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,639,545Liabilities 2011: $142,587Net Assets 2011: $1,496,9582011Assets 2012: $1,367,335Liabilities 2012: $114,423Net Assets 2012: $1,252,9122012Assets 2013: $1,264,937Liabilities 2013: $78,516Net Assets 2013: $1,186,4212013Assets 2014: $1,210,777Liabilities 2014: $121,616Net Assets 2014: $1,089,1612014Assets 2015: $1,364,676Liabilities 2015: $207,823Net Assets 2015: $1,156,8532015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2014

Assets$1,210,777
Liabilities$121,616
Net Assets$1,089,161

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,854,446Expenses 2011: $1,813,605Net Income 2011: $40,8412011Revenue 2012: $1,573,508Expenses 2012: $1,817,554Net Income 2012: -$244,0462012Revenue 2013: $1,507,330Expenses 2013: $1,573,821Net Income 2013: -$66,4912013Revenue 2014: $1,613,386Expenses 2014: $1,710,646Net Income 2014: -$97,2602014Revenue 2015: $2,145,326Expenses 2015: $2,077,634Net Income 2015: $67,6922015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $02019

Highlighted filing

2014

Revenue$1,613,386
Expenses$1,710,646
Net Income-$97,260
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 12, 2015
Return Version
2013v4.0
Gross Receipts
$1,613,386
Mission and Program Overview

Mission

To provide child care, youth services, and family support services to the low income families. Programs include a full day preschool, before and after school care, family support services and sending kids to camp.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$831,793$764,330▼ $67,463
Pledges and Grants Receivable$104,937$183,357▲ $78,420
Savings and Temporary Cash Investments$119,995$120,075▲ $80
Cash and Non-Interest-Bearing Accounts$195,955$114,804▼ $81,151
Prepaid Expenses and Deferred Charges$8,959$25,314▲ $16,355
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$1,264,937$1,210,777▼ $54,160
Other Assets Total$3,298$2,897▼ $401
Liabilities
Accounts Payable and Accrued Expenses$78,516$121,616▲ $43,100
Total Liabilities$78,516$121,616▲ $43,100
Net Assets / Fund Balance
Unrestricted Net Assets$1,186,421$1,089,161▼ $97,260
Total Net Assets Fund Balance$1,186,421$1,089,161▼ $97,260
Total Liabilities and Net Assets / Fund Balance$1,264,937$1,210,777▼ $54,160

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$757,796$427,960$1,185,756
Equipment$5,004$151,622$156,626
Other Land Buildings$1,530$34,264$35,794
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cathy BoettcherExec DirectorFT$100,000$100,000

Board Members and Trustees

NameTitle
Paul PorrovecchioPresident
Robin DentonPresident
Patricia DunoskyVice President
Bob ZamoraBoard Member
Courtney JeffersBoard Member
Eddie SedanoBoard Member
Santiago QuijanoBoard Member
Sheffield ClarkeBoard Member
Suzanne RuffloBoard Member
Christine F BeraldoSecretary
Holly FidrychTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,131,400
Program Service Revenue
$481,648
Investment Income
$104
Other Revenue
$234
All Other Contributions
$56,963
Change in Net Assets
$-97,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,613,386
Total Revenue per Audited Statements
$1,613,386
Total Revenue per Form 990
$1,613,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,170,057
Other Expenses$540,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$726,380$110,043-$836,423
Other Employee Benefits$116,161$19,806-$135,967
Fees for Services Other$20,124$101,776-$121,900
Occupancy$103,106$13,267-$116,373
Current Officers, Directors, Trustees, and Key Employees$86,844$13,156-$100,000
Payroll Taxes$82,017$13,984-$96,001
Depreciation Depletion$63,087$4,376-$67,463
All Other Expenses$17,462$13,400-$30,862
Insurance$18,130--$18,130
Other Expenses$11,915$4,232-$16,147
Travel$5,535$1,394-$6,929
Pension Plan Contributions$1,423$243-$1,666
Total Functional Expenses$1,410,925$299,721$0$1,710,646

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,710,646
Total Expenses per Audited Statements$1,710,646
Total Expenses per Form 990$1,710,646
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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, Line 11B: Form 990 Review Process

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an affidavit is signed to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed with the designated governmental agencies. Before the tax returns are filed, a final tax return copy is forwarded to all Board members. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors reviews the local market survey (Santa Clara County Non-Profit Compensation Survey) and sets a compensation schedule.

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

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request

Filing and Contact Details

Filer

EIN
94-2201749
Phone
4082697827

Signing Officer

Name
Cathy Boettcher
Title
Exec Director
Signed
2015-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Boettcher
Formed
1973
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
37
Volunteers
150

Preparer

Preparer
Madeleine M RocamoraEA
Phone
9256030800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income tax under Section 501(c)(3) of the Internal Revenue Code, and Section 23701(d) of the California Revenue and Taxation Code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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