Civic Intelligence

Supporting Future Growth Child Development Center Inc.

990 • Fiscal year 2017 • EIN 94-2354029

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 16, 2017

5909 Camden StreetOakland, CA 94605

(510) 567-8362

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.

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

Liabilities / Revenue

48th percentile

0.09x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

78th percentile

$123,788

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

92nd percentile

57%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

51st percentile

4.9%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$128,815

Up $46,654 (+57%) from 2016

Net Assets

Up

-$18,476

Up $5,000 (+21%) from 2016

Liabilities

Up

$147,291

Up $41,654 (+39%) from 2016

Revenue

Up

$1,626,447

Up $76,682 (+4.9%) from 2016

Expenses

Up

$1,621,447

Up $71,682 (+4.6%) from 2016

Net Income

Up

$5,000

Up $5,000 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$0-$500KAssets 2011: $271,586Liabilities 2011: $321,215Net Assets 2011: -$49,6292011Assets 2012: $148,802Liabilities 2012: $198,422Net Assets 2012: -$49,6202012Assets 2013: $154,818Liabilities 2013: $196,701Net Assets 2013: -$41,8832013Assets 2015: $111,198Liabilities 2015: $135,345Net Assets 2015: -$24,1472015Assets 2016: $82,161Liabilities 2016: $105,637Net Assets 2016: -$23,4762016Assets 2017: $128,815Liabilities 2017: $147,291Net Assets 2017: -$18,4762017Assets 2018: $188,292Liabilities 2018: $199,911Net Assets 2018: -$11,6192018Assets 2019: $245,011Liabilities 2019: $256,130Net Assets 2019: -$11,1192019Assets 2020: $328,841Liabilities 2020: $339,960Net Assets 2020: -$11,1192020Assets 2021: $508,096Liabilities 2021: $519,215Net Assets 2021: -$11,1192021Assets 2022: $525,543Liabilities 2022: $536,662Net Assets 2022: -$11,1192022Assets 2023: $944,484Liabilities 2023: $955,603Net Assets 2023: -$11,1192023Assets 2024: $1,783,292Liabilities 2024: $1,794,411Net Assets 2024: -$11,1192024

Highlighted filing

2017

Assets$128,815
Liabilities$147,291
Net Assets-$18,476

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $1,746,921Expenses 2011: $1,746,921Net Income 2011: $02011Expenses 2012: $1,702,6002012Expenses 2013: $1,558,5362013Revenue 2015: $1,543,545Expenses 2015: $1,543,545Net Income 2015: $02015Revenue 2016: $1,549,765Expenses 2016: $1,549,765Net Income 2016: $02016Revenue 2017: $1,626,447Expenses 2017: $1,621,447Net Income 2017: $5,0002017Revenue 2018: $1,627,552Expenses 2018: $1,620,695Net Income 2018: $6,8572018Revenue 2019: $1,526,710Expenses 2019: $1,526,210Net Income 2019: $5002019Revenue 2020: $1,362,115Expenses 2020: $1,362,115Net Income 2020: $02020Revenue 2021: $1,378,243Expenses 2021: $1,378,243Net Income 2021: $02021Revenue 2022: $1,319,578Expenses 2022: $1,319,578Net Income 2022: $02022Revenue 2023: $1,363,210Expenses 2023: $1,363,210Net Income 2023: $02023Revenue 2024: $1,413,149Expenses 2024: $1,413,149Net Income 2024: $02024

Highlighted filing

2017

Revenue$1,626,447
Expenses$1,621,447
Net Income$5,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 16, 2017
Return Version
2016v3.0
Gross Receipts
$1,626,447
Mission and Program Overview

Mission

Provide child care and education to low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,711$72,198▲ $64,487
Pledges and Grants Receivable$50,705$31,712▼ $18,993
Prepaid Expenses and Deferred Charges$16,550$17,150▲ $600
Other Notes and Loans Receivable, Net$567$627▲ $60
Savings and Temporary Cash Investments-$0-
Accounts 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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$82,161$128,815▲ $46,654
Other Assets Total$6,628$7,128▲ $500
Liabilities
Accounts Payable and Accrued Expenses$71,974$80,893▲ $8,919
Deferred Revenue$13,413$46,147▲ $32,734
Other Liabilities$20,250$20,251▲ $1
Total Liabilities$105,637$147,291▲ $41,654
Net Assets / Fund Balance
Unrestricted Net Assets$-23,476$-18,476▲ $5,000
Total Net Assets Fund Balance$-23,476$-18,476▲ $5,000
Total Liabilities and Net Assets / Fund Balance$82,161$128,815▲ $46,654

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$7,128--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah McfaddenExecutive DirectorFT$123,788$123,788

Board Members and Trustees

NameTitle
Joyce MccullumChairman
Joy MillerDirector
Lurelia S SmileyDirector
Myrna AndersonDirector
Evelyn a AllenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,463,870
Program Service Revenue
$162,577
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,626,447
Total Revenue per Audited Statements
$1,626,447
Total Revenue per Form 990
$1,626,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,000,968
Other Expenses$620,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$562,550$140,638-$703,188
Other Employee Benefits$139,194$34,798-$173,992
Current Officers, Directors, Trustees, and Key Employees$24,758$99,030-$123,788
Other Expenses$41,718$10,430-$52,148
Insurance$14,235$3,559-$17,794
Total Functional Expenses$1,222,885$398,562$0$1,621,447

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,621,447
Total Expenses per Audited Statements$1,621,447
Total Expenses per Form 990$1,621,447
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Payable$18,000
State and Child Development Reserves$2,251
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
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 2: Description of Business or Family Relationship of Officers, Directors, Et

The property is owned by directors sister. The board approves the lease to make sure it has a fair rental valuethe executive director hires her hsuband to to computer work. The board has to approve work before a contract is signed

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

Audit committee reviews and approves before filing

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

The board of director's committee on executive compensation conducts an annual performance review of our chief executive officer and our chief financial officer in setting compensation increases over 5%, The board is to be guided by the nonprofit integrity act of 2004 which was effective Jan 1, 2005. The act provides for review and approval by the board of directors of non profit corporations regarding the compensation paid to the chief executive officer and the chief financial officer of the charitable organization. It provides the compensation, including benefits of two offices shall be reviewed and approved by the board of directors or an authorized committee of a charitable organization. The standard of review is to be determined whether the compensation is just and reasonableIn setting the current compensation of both positions the board in making its determination of reasonableness reviewed relevant com parables in compensation according to job classifications, experience, size of organizations and other relevant elements. It consulted compensation survey data for both positions from the 18th 2005 edition of Abbott Langer and Associates, Inc. publication of "Compensation of Non profit corporations in California". It also reviewed companies of both positions from Alameda County public defenders office. Finally it received the 2004 salary survey conducted by Mr. John O'toole from the national center for youth in Law in Oakland, CA

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

All of our public documents are subject to availability to the public upon request a notice of availability of public documents is prominently posted in the lobby area of our office

Filing and Contact Details

Filer

Filer Name
Supporting Future Growth Child
EIN
94-2354029
Phone
5105678362
Address
5909 CAMDEN STREET, OAKLAND, CA 94605

Signing Officer

Name
Deborah Mcfadden
Title
Executive Direc
Signed
2017-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
38

Preparer

Firm
Ferguson & Co CPAs
Address
1734 Martin Luther King Jr Way, Oakland, CA 94612-1331
Preparer
Michael Ferguson
Phone
5108351512
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt077511
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110137
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212802
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt362127
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt077511
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110137
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt362127
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IRS990/PYContributionsGrantsAmt01451352
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0520381
IRS990/PYProgramServiceRevenueAmt098413
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IRS990/PYTotalExpensesAmt01549765
IRS990/PYTotalRevenueAmt01549765
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt05000
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01626447
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01626447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01451352
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01543545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01533812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01558536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07713692
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt07713692
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01626447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01451352
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01543545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01533812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01558536
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07713692
IRS990ScheduleA/TotalSupportAmt07713692
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01621447
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07128
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE AND CHILD DEVELOPMENT RESERVES
IRS990ScheduleD/RevenueSubtotalAmt01626447
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07128
IRS990ScheduleD/TotalExpensesPerForm990Amt01621447
IRS990ScheduleD/TotalLiabilityAmt020251
IRS990ScheduleD/TotalRevenuePerForm990Amt01626447
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01626447
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01621447
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PROPERTY IS OWNED BY DIRECTORS SISTER. THE BOARD APPROVES THE LEASE TO MAKE SURE IT HAS A FAIR RENTAL VALUETHE EXECUTIVE DIRECTOR HIRES HER HSUBAND TO TO COMPUTER WORK. THE BOARD HAS TO APPROVE WORK BEFORE A CONTRACT IS SIGNED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUDIT COMMITTEE REVIEWS AND APPROVES BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of director's committee on executive compensation conducts an annual performance review of our chief executive officer and our chief financial officer in setting compensation increases over 5%, The board is to be guided by the nonprofit integrity act of 2004 which was effective Jan 1, 2005. The act provides for review and approval by the board of directors of non profit corporations regarding the compensation paid to the chief executive officer and the chief financial officer of the charitable organization. It provides the compensation, including benefits of two offices shall be reviewed and approved by the board of directors or an authorized committee of a charitable organization. The standard of review is to be determined whether the compensation is just and reasonableIn setting the current compensation of both positions the board in making its determination of reasonableness reviewed relevant com parables in compensation according to job classifications, experience, size of organizations and other relevant elements. It consulted compensation survey data for both positions from the 18th 2005 edition of Abbott Langer and Associates, Inc. publication of "Compensation of Non profit corporations in California". It also reviewed companies of both positions from Alameda County public defenders office. Finally it received the 2004 salary survey conducted by Mr. John O'toole from the national center for youth in Law in Oakland, CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All of our public documents are subject to availability to the public upon request a notice of availability of public documents is prominently posted in the lobby area of our office
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
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
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt082161
IRS990/TotalAssetsGrp/EOYAmt0128815
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01463870
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0398562
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01222885
IRS990/TotalFunctionalExpensesGrp/TotalAmt01621447
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105637
IRS990/TotalLiabilitiesEOYAmt0147291
IRS990/TotalLiabilitiesGrp/BOYAmt0105637
IRS990/TotalLiabilitiesGrp/EOYAmt0147291
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-23476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-18476
IRS990/TotalProgramServiceExpensesAmt01222885
IRS990/TotalProgramServiceRevenueAmt0162577
IRS990/TotalReportableCompFromOrgAmt0123788
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162577
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01626447
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt082161
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0128815
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-23476
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-18476
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH MCFADDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUPPORTING FUTURE GROWTH CHILD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0SUPP

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