Civic Intelligence

River to Coast Children'S Services Inc

990 • Fiscal year 2014 • EIN 94-2378459

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

Post Office Box 1695446

(707) 869-3613

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.22x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.10x

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

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

Net Margin

34th percentile

-2.0%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

46th percentile

$52,608

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

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

Asset Growth

13th percentile

-9.3%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$971,470

Down $100,153 (-9.3%) from 2013

Net Assets

Down

$760,920

Down $70,991 (-8.5%) from 2013

Liabilities

Down

$210,550

Down $29,162 (-12%) from 2013

Revenue

$2,146,196

No earlier filing loaded for comparison.

Expenses

Up

$2,188,355

Up $135,270 (+6.6%) from 2013

Net Income

-$42,159

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.

$3.0M$2.0M$1.0M$0Assets 2010: $386,839Liabilities 2010: $287,905Net Assets 2010: $98,9342010Assets 2011: $844,600Liabilities 2011: $292,021Net Assets 2011: $552,5792011Assets 2012: $822,711Liabilities 2012: $285,162Net Assets 2012: $537,5492012Assets 2013: $1,071,623Liabilities 2013: $239,712Net Assets 2013: $831,9112013Assets 2014: $971,470Liabilities 2014: $210,550Net Assets 2014: $760,9202014Assets 2015: $929,555Liabilities 2015: $189,046Net Assets 2015: $740,5092015Assets 2016: $960,674Liabilities 2016: $203,528Net Assets 2016: $757,1462016Assets 2017: $969,152Liabilities 2017: $222,942Net Assets 2017: $746,2102017Assets 2018: $986,272Liabilities 2018: $243,106Net Assets 2018: $743,1662018Assets 2019: $1,237,337Liabilities 2019: $428,946Net Assets 2019: $808,3912019Assets 2020: $1,202,751Liabilities 2020: $399,470Net Assets 2020: $803,2812020Assets 2021: $1,220,675Liabilities 2021: $419,398Net Assets 2021: $801,2772021Assets 2022: $1,608,541Liabilities 2022: $826,569Net Assets 2022: $781,9722022Assets 2023: $1,867,234Liabilities 2023: $1,026,531Net Assets 2023: $840,7032023Assets 2024: $2,530,207Liabilities 2024: $1,627,800Net Assets 2024: $902,4072024

Highlighted filing

2014

Assets$971,470
Liabilities$210,550
Net Assets$760,920

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,228,6182010Expenses 2011: $2,096,1392011Expenses 2012: $1,827,3382012Expenses 2013: $2,053,0852013Revenue 2014: $2,146,196Expenses 2014: $2,188,355Net Income 2014: -$42,1592014Revenue 2015: $1,791,229Expenses 2015: $1,811,640Net Income 2015: -$20,4112015Revenue 2016: $1,999,015Expenses 2016: $1,982,378Net Income 2016: $16,6372016Revenue 2017: $1,981,433Expenses 2017: $1,992,369Net Income 2017: -$10,9362017Revenue 2018: $2,113,503Expenses 2018: $2,119,902Net Income 2018: -$6,3992018Revenue 2019: $2,328,885Expenses 2019: $2,283,541Net Income 2019: $45,3442019Revenue 2020: $2,794,932Expenses 2020: $2,800,042Net Income 2020: -$5,1102020Revenue 2021: $2,781,915Expenses 2021: $2,783,919Net Income 2021: -$2,0042021Revenue 2022: $2,897,963Expenses 2022: $2,845,176Net Income 2022: $52,7872022Revenue 2023: $3,415,247Expenses 2023: $3,356,516Net Income 2023: $58,7312023Revenue 2024: $3,931,575Expenses 2024: $3,869,871Net Income 2024: $61,7042024

Highlighted filing

2014

Revenue$2,146,196
Expenses$2,188,355
Net Income-$42,159
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$2,146,196
Mission and Program Overview

Mission

Our mission is to nurture the healthy development of children and families in our community. We offer resources, referrals, support and opportunities to child care providers, families and communities in western Sonoma County

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$735,200$683,510▼ $51,690
Cash and Non-Interest-Bearing Accounts$92,343$159,404▲ $67,061
Savings and Temporary Cash Investments$118,573$65,410▼ $53,163
Pledges and Grants Receivable$103,766$54,538▼ $49,228
Prepaid Expenses and Deferred Charges$9,915$6,737▼ $3,178
Accounts Receivable$11,826$1,871▼ $9,955
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$1,071,623$971,470▼ $100,153
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$99,080$119,684▲ $20,604
Other Liabilities$109,965$76,407▼ $33,558
Deferred Revenue$30,667$14,459▼ $16,208
Total Liabilities$239,712$210,550▼ $29,162
Net Assets / Fund Balance
Unrestricted Net Assets$725,766$676,607▼ $49,159
Temporarily Rstr Net Assets$106,145$84,313▼ $21,832
Total Net Assets Fund Balance$831,911$760,920▼ $70,991
Total Liabilities and Net Assets / Fund Balance$1,071,623$971,470▼ $100,153

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$454,861$56,603$662,800
Other Land Buildings$228,649-$77,316
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jynx LopezExecutive DirectorFT$52,608$52,608

Board Members and Trustees

NameTitle
Vicki HalsteadPresident
Nancy SaxeVice President
Brendan CoenDirector
Jennell ParrDirector
Kevin TrippDirector
Stephen ZollmanDirector
Yvonne RaineyDirector
Bobbi NoelSecretary
Patty GerlachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,985,510
Program Service Revenue
$160,529
Investment Income
$157
Other Revenue
$0
All Other Contributions
$138,056
Change in Net Assets
$-42,159

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,146,196
Total Revenue per Audited Statements
$2,146,196
Total Revenue per Form 990
$2,146,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,504,914
Salaries, Compensation, and Employee Benefits$683,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$503,375$41,325-$544,700
Occupancy$88,478$6,872-$95,350
Fees for Services Other$71,033$19,535-$90,568
Other Employee Benefits$68,105$4,954-$73,059
Payroll Taxes$65,512$170-$65,682
All Other Expenses$36,320$8,619-$44,939
Depreciation Depletion-$22,858-$22,858
Insurance$15,142$268-$15,410
Other Expenses$12,162$383-$12,162
Travel$7,726$306-$8,032
Total Functional Expenses$2,078,147$110,208$0$2,188,355

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,188,355
Total Expenses per Audited Statements$2,188,355
Total Expenses per Form 990$2,188,355
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
Other Liability$76,407
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

Reviewed by the finance committee and presented to the Board of Directors (BOD) before efiling

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

Monitored through policy committees and the BOD during monthly meetings. In addition, there is a quality assurance plan to randonly check the work of staff.

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

Human resource committee provide recommendations based on research conducted for comparable salaries of Executive and Finance Directors in the area.

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

The organization's governing documents, policies, and financial statements are available to the public upon request.

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

No documents available to the public.

Filing and Contact Details

Filer

EIN
94-2378459
Phone
7078693613

Signing Officer

Name
Soledad Cardona
Title
Executive Director
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
25

Preparer

Preparer
Susan E Goranson
Phone
7075421256
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Disposal of Govt Owned Assets = -$28832

Financial Statement Notes

Part X : FIN48 Footnote

The Center is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined the Center is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of the Center considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the Centers status as a not-for-profit entity. Management believes the Center met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax. The Centers tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.

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IRS990/OccupancyGrp/ManagementAndGeneralAmt06872
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IRS990/OtherExpensesGrp/Desc2Food
IRS990/OtherExpensesGrp/Desc3Training and seminars
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04918
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1383
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IRS990/OtherExpensesGrp/ProgramServicesAmt138577
IRS990/OtherExpensesGrp/ProgramServicesAmt219044
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IRS990/OtherExpensesGrp/TotalAmt219427
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142381
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244029
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142381
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326186
IRS990/ProgSrvcAccomActy2Grp/Desc0Comprehensive referrals to the other family services in Sonoma County. Assistance with complaints about child care providers. Classes, support groups, workshops, and handout information on parenting, nutrition, CPR, first aid, health and other family-related topics. Counseling program open to children and their parents. Activities and events for children, including kindergym, swim lessons, workshops, and seasonal celebrations. Monthly newsletter and car seat loan program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0165715
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IRS990/PYExcessBenefitTransInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02083176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02215328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09861812
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01760
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03618
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt09861812
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01819186
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02215328
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09861812
IRS990ScheduleA/TotalSupportAmt09865430
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0454861
IRS990ScheduleD/BuildingsGrp/DepreciationAmt056603
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0-151336
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0662800
IRS990ScheduleD/ExpensesSubtotalAmt02188355
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0228649
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0151333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt077316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt076407
IRS990ScheduleD/RevenueSubtotalAmt02146196
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined the Center is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of the Center considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the Centers status as a not-for-profit entity. Management believes the Center met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax. The Centers tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0683510
IRS990ScheduleD/TotalExpensesPerForm990Amt02188355
IRS990ScheduleD/TotalLiabilityAmt076407
IRS990ScheduleD/TotalRevenuePerForm990Amt02146196
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02146196
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt052608

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.53$1.63$0.90$3.93$3.87$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.87$1.03$0.84$3.42$3.36$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.83$0.78$2.90$2.85$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.42$0.80$2.78$2.78$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.40$0.80$2.79$2.80$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.43$0.81$2.33$2.28$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.24$0.74$2.11$2.12$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.22$0.75$1.98$1.99$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.20$0.76$2.00$1.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.19$0.74$1.79$1.81$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.21$0.76$2.15$2.19$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.24$0.83$2.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.29$0.54$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.29$0.55$2.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.29$0.10$2.23