Civic Intelligence

Bay Area Hispano Institute for Advancement Inc

990 • Fiscal year 2017 • EIN 94-2297359

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 17, 2018

1000 Camelia StreetBerkeley, CA 94710

(510) 525-1463

Siviq Scores

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

Liabilities / Assets

87th percentile

0.73x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.23x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

51st percentile

3.3%

Higher net margin than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$107,224

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-2.2%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$503,033

Up $88,071 (+21%) from 2016

Net Assets

Up

$134,865

Up $44,543 (+49%) from 2016

Liabilities

Up

$368,168

Up $43,528 (+13%) from 2016

Revenue

Down

$1,595,734

Down $36,315 (-2.2%) from 2016

Expenses

Down

$1,542,602

Down $81,882 (-5.0%) from 2016

Net Income

Up

$53,132

Up $45,567 (+602%) from 2016

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: $397,756Liabilities 2011: $288,129Net Assets 2011: $109,6272011Assets 2012: $394,187Liabilities 2012: $295,694Net Assets 2012: $98,4932012Assets 2013: $450,317Liabilities 2013: $283,015Net Assets 2013: $167,3022013Assets 2014: $445,450Liabilities 2014: $265,407Net Assets 2014: $180,0432014Assets 2015: $374,906Liabilities 2015: $283,453Net Assets 2015: $91,4532015Assets 2016: $414,962Liabilities 2016: $324,640Net Assets 2016: $90,3222016Assets 2017: $503,033Liabilities 2017: $368,168Net Assets 2017: $134,8652017Assets 2018: $599,350Liabilities 2018: $374,176Net Assets 2018: $225,1742018Assets 2019: $679,738Liabilities 2019: $344,526Net Assets 2019: $335,2122019Assets 2020: $906,968Liabilities 2020: $507,445Net Assets 2020: $399,5232020Assets 2021: $940,791Liabilities 2021: $572,342Net Assets 2021: $368,4492021Assets 2022: $1,359,572Liabilities 2022: $606,715Net Assets 2022: $752,8572022Assets 2023: $1,489,943Liabilities 2023: $1,034,759Net Assets 2023: $455,1842023Assets 2024: $1,846,196Liabilities 2024: $1,060,309Net Assets 2024: $785,8872024

Highlighted filing

2017

Assets$503,033
Liabilities$368,168
Net Assets$134,865

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,526,006Expenses 2011: $1,395,632Net Income 2011: $130,3742011Revenue 2012: $1,441,356Expenses 2012: $1,545,692Net Income 2012: -$104,3362012Revenue 2013: $1,517,424Expenses 2013: $1,430,783Net Income 2013: $86,6412013Revenue 2014: $1,526,848Expenses 2014: $1,537,802Net Income 2014: -$10,9542014Revenue 2015: $1,489,881Expenses 2015: $1,555,430Net Income 2015: -$65,5492015Revenue 2016: $1,632,049Expenses 2016: $1,624,484Net Income 2016: $7,5652016Revenue 2017: $1,595,734Expenses 2017: $1,542,602Net Income 2017: $53,1322017Revenue 2018: $1,730,231Expenses 2018: $1,639,922Net Income 2018: $90,3092018Revenue 2019: $1,781,488Expenses 2019: $1,671,450Net Income 2019: $110,0382019Revenue 2020: $1,851,869Expenses 2020: $1,787,558Net Income 2020: $64,3112020Revenue 2021: $1,529,330Expenses 2021: $1,560,404Net Income 2021: -$31,0742021Revenue 2022: $2,234,115Expenses 2022: $1,849,707Net Income 2022: $384,4082022Revenue 2023: $1,870,034Expenses 2023: $1,963,775Net Income 2023: -$93,7412023Revenue 2024: $2,435,648Expenses 2024: $2,085,693Net Income 2024: $349,9552024

Highlighted filing

2017

Revenue$1,595,734
Expenses$1,542,602
Net Income$53,132
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 17, 2018
Return Version
2016v3.0
Gross Receipts
$1,600,321
Mission and Program Overview

Mission

BAHIA provides familias with a nurturing, dual language, and learning community where children emerge as engaged contributors to a global society.

To provide families with high quality, nurturing, bilingual learning environments where children grow to become successful lifelong learners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$253,086$282,372▲ $29,286
Cash and Non-Interest-Bearing Accounts$300$76,721▲ $76,421
Pledges and Grants Receivable$75,941$0▼ $75,941
Savings and Temporary Cash Investments$33,511$68,486▲ $34,975
Accounts Receivable$11,813$22,458▲ $10,645
Prepaid Expenses and Deferred Charges$1,148$17,806▲ $16,658
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$414,962$503,033▲ $88,071
Other Assets Total$39,163$35,190▼ $3,973
Liabilities
Mortgage Notes Payable Secured by Investment Property$204,522$198,740▼ $5,782
Accounts Payable and Accrued Expenses$93,435$107,990▲ $14,555
Other Liabilities$10,065$43,981▲ $33,916
Deferred Revenue$16,618$17,457▲ $839
Total Liabilities$324,640$368,168▲ $43,528
Net Assets / Fund Balance
Unrestricted Net Assets$90,322$134,865▲ $44,543
Total Net Assets Fund Balance$90,322$134,865▲ $44,543
Total Liabilities and Net Assets / Fund Balance$414,962$503,033▲ $88,071

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$142,812$66,212$209,024
Buildings$95,680$70,720$166,400
Land$41,600-$41,600
Equipment$2,280$29,485$31,765
Other Assets Org$35,190--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beatriz Leyva-CutlerExecutive DirectorFT$99,744$7,480$107,224

Board Members and Trustees

NameTitle
Lupe Gallegos-DiazPresident
Lisa Ginn SteelVice President
Maria CettoBoard Member
Patricia Baquedano LopezBoard Member
Irma SanchezSecretary
Juan Carlos LeaosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$917,265
Program Service Revenue
$674,213
Investment Income
$7
Other Revenue
$4,249
All Other Contributions
$57,323
Change in Net Assets
$53,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,595,734
Revenue Not Reported on Form 990
$4,587
Total Revenue per Audited Statements
$1,600,321
Total Revenue per Form 990
$1,595,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,233,600
Other Expenses$309,002
Total Fundraising Expense$34,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$844,435$69,718$19,008$933,161
Other Employee Benefits$109,027$9,126$2,330$120,483
Current Officers, Directors, Trustees, and Key Employees$91,764$7,980-$99,744
Payroll Taxes$72,942$6,240$1,030$80,212
Occupancy$40,085$12,955-$53,040
All Other Expenses$137,416$-122,640$6,608$21,384
Fees for Services Accounting-$20,858-$20,858
Information Technology$18,481$1,424-$19,905
Fees for Services Other$8,302-$4,000$12,302
Payment Travel Entrtnmnt Publicly Ofcl$9,908$896$245$11,049
Other Expenses$10,333$319$211$10,863
Insurance$6,623$3,867$129$10,619
Depreciation Depletion$4,730--$4,730
Interest$120$2,037-$2,157
Total Functional Expenses$1,493,381$14,437$34,784$1,542,602

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,547,189
Expenses per Audited Statements$1,542,602
Total Expenses per Form 990$1,542,602
Expenses Not Reported on Form 990$4,587
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,650
Fundraising Direct Expenses$4,587
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Latino Heritage Celebration$66,875$8,650$4,587$4,063
Total Events$66,875$8,650$4,587$4,063
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Client Deposits$26,906
Due to Funder$17,075
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 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

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 authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

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

Organization requires annual updates to conflict of interest statements.

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

The Board of Directors reviews the Executive Director's annual salary for performance and industry wage related decisions.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns are available at guidestar.org.

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

Filer Name
Bay Area Hispano Institute
EIN
94-2297359
Phone
5105251463
Address
1000 CAMELIA STREET, BERKELEY, CA 94710

Signing Officer

Name
Beatriz Leyva-Cutler
Title
Executive Director
Signed
2018-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beatriz Leyva-Cutler
Formed
1975
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
46
Volunteers
145

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520-4939
Preparer
Husne Siddiqui-Khan
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

Closed down a Saturday part-time bilingual preschool program due to reduced funding.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Depreciation Against Restricted Equipment Assets - Audit Rep = -$8589

Filing Past Due Tax Returns for reasonable cause

The Tax Preparer as well as the Auditor who has worked with Bay Area Hispano Institute FOR ADVANCEMENT, INC. "BAHIA" for almost 2 decades named Randolph Scott and Associates closed business without noticing their clients. The Tax information was sent out but never filed by the the owner Randolph Scott, CPA. CPA was residing outside of USA and suffering from terminal illness; his license has also lapsed.

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct Fundraising Expenses $4587

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Fundraising Expenses $4587

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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.$1.85$1.06$0.79$2.44$2.09$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.49$1.03$0.46$1.87$1.96$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.61$0.75$2.23$1.85$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.57$0.37$1.53$1.56$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.51$0.40$1.85$1.79$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.34$0.34$1.78$1.67$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.37$0.23$1.73$1.64$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.37$0.13$1.60$1.54$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.32$0.09$1.63$1.62$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.28$0.09$1.49$1.56$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.27$0.18$1.53$1.54$0.01
2013Summary only. Only limited summary data is available for this year.$0.45$0.28$0.17$1.52$1.43$0.09
2012Summary only. Only limited summary data is available for this year.$0.39$0.30$0.10$1.44$1.55$0.10
2011Summary only. Only limited summary data is available for this year.$0.40$0.29$0.11$1.53$1.40$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits