Civic Intelligence

Infant Development Center of San Francisco

990 • Fiscal year 2015 • EIN 94-2515476

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 11, 2016

1601 Tenth AvenueSan Francisco, CA 94122

(415) 664-3005

Siviq Scores

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

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$73,697

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

2.5%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$329,782

Up $45,535 (+16%) from 2014

Net Assets

Up

$284,699

Up $61,975 (+28%) from 2014

Liabilities

Down

$45,083

Down $16,440 (-27%) from 2014

Revenue

Up

$384,897

Up $9,547 (+2.5%) from 2014

Expenses

Up

$322,922

Up $1,155 (+0.4%) from 2014

Net Income

Up

$61,975

Up $8,392 (+16%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $256,013Liabilities 2010: $106,355Net Assets 2010: $149,6582010Assets 2011: $245,238Liabilities 2011: $93,469Net Assets 2011: $151,7692011Assets 2012: $223,615Liabilities 2012: $90,427Net Assets 2012: $133,1882012Assets 2013: $237,908Liabilities 2013: $68,767Net Assets 2013: $169,1412013Assets 2014: $284,247Liabilities 2014: $61,523Net Assets 2014: $222,7242014Assets 2015: $329,782Liabilities 2015: $45,083Net Assets 2015: $284,6992015Assets 2016: $319,068Liabilities 2016: $50,341Net Assets 2016: $268,7272016Assets 2017: $340,107Liabilities 2017: $50,508Net Assets 2017: $289,5992017Assets 2018: $325,233Liabilities 2018: $57,382Net Assets 2018: $267,8512018Assets 2019: $360,268Liabilities 2019: $87,472Net Assets 2019: $272,7962019Assets 2020: $365,639Liabilities 2020: $60,916Net Assets 2020: $304,7232020Assets 2021: $465,967Liabilities 2021: $85,579Net Assets 2021: $380,3882021Assets 2022: $476,333Liabilities 2022: $77,658Net Assets 2022: $398,6752022Assets 2023: $491,835Liabilities 2023: $103,433Net Assets 2023: $388,4022023Assets 2024: $465,005Liabilities 2024: $101,572Net Assets 2024: $363,4332024Assets 2025: $477,413Liabilities 2025: $105,911Net Assets 2025: $371,5022025

Highlighted filing

2015

Assets$329,782
Liabilities$45,083
Net Assets$284,699

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $326,577Expenses 2010: $310,153Net Income 2010: $16,4242010Expenses 2011: $332,0462011Expenses 2012: $371,5492012Revenue 2013: $400,861Expenses 2013: $364,909Net Income 2013: $35,9522013Revenue 2014: $375,350Expenses 2014: $321,767Net Income 2014: $53,5832014Revenue 2015: $384,897Expenses 2015: $322,922Net Income 2015: $61,9752015Revenue 2016: $404,022Expenses 2016: $416,373Net Income 2016: -$12,3512016Revenue 2017: $416,694Expenses 2017: $395,822Net Income 2017: $20,8722017Revenue 2018: $429,206Expenses 2018: $450,954Net Income 2018: -$21,7482018Revenue 2019: $431,935Expenses 2019: $426,667Net Income 2019: $5,2682019Revenue 2020: $369,198Expenses 2020: $403,256Net Income 2020: -$34,0582020Revenue 2021: $442,530Expenses 2021: $433,187Net Income 2021: $9,3432021Revenue 2022: $497,584Expenses 2022: $479,299Net Income 2022: $18,2852022Revenue 2023: $488,600Expenses 2023: $498,873Net Income 2023: -$10,2732023Revenue 2024: $541,614Expenses 2024: $566,584Net Income 2024: -$24,9702024Revenue 2025: $559,517Expenses 2025: $551,715Net Income 2025: $7,8022025

Highlighted filing

2015

Revenue$384,897
Expenses$322,922
Net Income$61,975
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$392,799
Mission and Program Overview

Mission

School-educational development for young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$222,724$284,699▲ $61,975
Land, Buildings, and Equipment, Net$164,842$163,698▼ $1,144
Cash and Non-Interest-Bearing Accounts$80,377$131,077▲ $50,700
Savings and Temporary Cash Investments$32,957$33,088▲ $131
Prepaid Expenses and Deferred Charges$4,061$1,657▼ $2,404
Accounts Receivable$1,606$0▼ $1,606
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$284,247$329,782▲ $45,535
Other Assets Total$404$262▼ $142
Liabilities
Accounts Payable and Accrued Expenses$32,061$29,523▼ $2,538
Mortgage Notes Payable Secured by Investment Property$28,012$15,560▼ $12,452
Other Liabilities$1,450--
Total Liabilities$61,523$45,083▼ $16,440
Net Assets / Fund Balance
Total Net Assets Fund Balance$222,724$284,699▲ $61,975
Total Liabilities and Net Assets / Fund Balance$284,247$329,782▲ $45,535

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$96,966$69,182$166,148
Buildings$12,556$138,694$151,250
Equipment$5,426$49,416$54,842
Land$48,750-$48,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie MatsuokaExecutive DirectorFT$64,043$9,654$73,697

Board Members and Trustees

NameTitle
Christian BurkePresident
Liz BrownVice President
Christina MageeCo-secretary
Jocelyn GottliebCo-secretary
Michael SwearingenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,966
Program Service Revenue
$355,599
Investment Income
$132
Other Revenue
$14,200
All Other Contributions
$14,966
Change in Net Assets
$61,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,078
Other Expenses$77,844
Total Fundraising Expense$4,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,834--$130,834
Current Officers, Directors, Trustees, and Key Employees$48,032$12,809$3,202$64,043
Other Employee Benefits$28,450$3,161-$31,611
Occupancy$15,853$2,640-$18,493
Payroll Taxes$14,906$828$828$16,562
Depreciation Depletion$10,546$2,636-$13,182
All Other Expenses$6,945$1,517-$8,462
Fees for Services Accounting-$5,190-$5,190
Other Expenses$3,024$303-$3,024
Pension Plan Contributions$1,825$203-$2,028
Fees for Services Other-$1,500-$1,500
Interest$1,203$134-$1,337
Information Technology$378$378-$756
Advertising$294--$294
Total Functional Expenses$286,075$32,817$4,030$322,922
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,998
Fundraising Direct Expenses$4,754
Gaming Gross Income$4,504
Gaming Direct Expenses$770
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
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

A pdf copy of the 990 is reviewed by the executive director and current treasurer at the time of the filing. The treasurer then disperses the information to other officers and board members if they request it.

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

The school does not have a conflict of interest policy. Governing documents, financial data and tax returns are available upon request at the school office via the executive director.

Filing and Contact Details

Filer

Filer Name
Infant Development Center
EIN
94-2515476
Phone
4156643005
Address
1601 TENTH AVENUE, SAN FRANCISCO, CA 94122

Signing Officer

Name
Julie Matsuoka
Title
Executive Director
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
12

Preparer

Firm
Michelle L Wright CPA
Address
P O Box 823, St Helena, CA 94574
Preparer
Michelle L Wright
Phone
4155128080
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0130834
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0828
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0828
IRS990/PayrollTaxesGrp/ProgramServicesAmt014906
IRS990/PayrollTaxesGrp/TotalAmt016562
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0203
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01825
IRS990/PensionPlanContributionsGrp/TotalAmt02028
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04061
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01657
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL TUITION/PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0355599
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0355599
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010406
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0131
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt069628
IRS990/PYOtherRevenueAmt030654
IRS990/PYProgramServiceRevenueAmt0334159
IRS990/PYRevenuesLessExpensesAmt053583
IRS990/PYSalariesCompEmpBnftPaidAmt0252139
IRS990/PYTotalExpensesAmt0321767
IRS990/PYTotalRevenueAmt0375350
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061975
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt09222
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0222724
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0284699
IRS990/SavingsAndTempCashInvstGrp/BOYAmt032957
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033088
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt012556
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0138694
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0151250
IRS990ScheduleD/EquipmentGrp/BookValueAmt05426
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049416
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054842
IRS990ScheduleD/LandGrp/BookValueAmt048750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt096966
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt069182
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0166148
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163698
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IDC WELCOMES ALL STUDENTS REGARDLESS OF RACE, CREED OR NATIONALITY AND DOES NOT DISCRIMINATE IN ANY WAY. THESE FACTS ARE STATED TO PEOPLE WHO ARE VISITING THE SCHOOL TO TAKE A TOUR OF THE FACILITIES. THERE IS NO BROADCAST OR NEWSPAPER MEDIA FOR THE SCHOOL DUE TO ITS SMALL SIZE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1IDC DOES NOT PROVIDE FOR ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE TO ITS STUDENTS AT THIS TIME.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF COPY OF THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CURRENT TREASURER AT THE TIME OF THE FILING. THE TREASURER THEN DISPERSES THE INFORMATION TO OTHER OFFICERS AND BOARD MEMBERS IF THEY REQUEST IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT HAVE A CONFLICT OF INTEREST POLICY. GOVERNING DOCUMENTS, FINANCIAL DATA AND TAX RETURNS ARE AVAILABLE UPON REQUEST AT THE SCHOOL OFFICE VIA THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0284247
IRS990/TotalAssetsEOYAmt0329782
IRS990/TotalAssetsGrp/BOYAmt0284247
IRS990/TotalAssetsGrp/EOYAmt0329782
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014966
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04030
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032817
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0286075
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322922
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061523
IRS990/TotalLiabilitiesEOYAmt045083
IRS990/TotalLiabilitiesGrp/BOYAmt061523
IRS990/TotalLiabilitiesGrp/EOYAmt045083
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0222724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0284699
IRS990/TotalOtherCompensationAmt09654
IRS990/TotalProgramServiceExpensesAmt0286075
IRS990/TotalProgramServiceRevenueAmt0355599
IRS990/TotalReportableCompFromOrgAmt064043
IRS990/TotalRevenueGrp/ExclusionAmt01376
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0368555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0384897
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0329782
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.idc-gatesbridges.org

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.77$1.06$3.72$5.60$5.52$0.08
2024Detailed filing. Detailed filing data is available for this year.$4.65$1.02$3.63$5.42$5.67$0.25
2023Detailed filing. Detailed filing data is available for this year.$4.92$1.03$3.88$4.89$4.99$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.76$0.78$3.99$4.98$4.79$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.66$0.86$3.80$4.43$4.33$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.66$0.61$3.05$3.69$4.03$0.34
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.87$2.73$4.32$4.27$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.25$0.57$2.68$4.29$4.51$0.22
2017Detailed filing. Detailed filing data is available for this year.$3.40$0.51$2.90$4.17$3.96$0.21
2016Detailed filing. Detailed filing data is available for this year.$3.19$0.50$2.69$4.04$4.16$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.30$0.45$2.85$3.85$3.23$0.62
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.62$2.23$3.75$3.22$0.54
2013Summary only. Only limited summary data is available for this year.$2.38$0.69$1.69$4.01$3.65$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.90$1.33$3.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.93$1.52$3.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$1.06$1.50$3.27$3.10$0.16