Civic Intelligence

Infant Development Center of San Francisco

990 • Fiscal year 2018 • EIN 94-2515476

Oct 01, 2017 to Sep 30, 2018 • Filed on Dec 09, 2018

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

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

0.13x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-5.1%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$92,846

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 21.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

37th percentile

-4.4%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

3.0%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$325,233

Down $14,874 (-4.4%) from 2017

Net Assets

Down

$267,851

Down $21,748 (-7.5%) from 2017

Liabilities

Up

$57,382

Up $6,874 (+14%) from 2017

Revenue

Up

$429,206

Up $12,512 (+3.0%) from 2017

Expenses

Up

$450,954

Up $55,132 (+14%) from 2017

Net Income

Down

-$21,748

Down $42,620 (-204%) from 2017

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

2018

Assets$325,233
Liabilities$57,382
Net Assets$267,851

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

2018

Revenue$429,206
Expenses$450,954
Net Income-$21,748
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Dec 9, 2018
Return Version
2017v2.2
Gross Receipts
$433,842
Mission and Program Overview

Mission

School-educational development for young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$289,599$267,851▼ $21,748
Cash and Non-Interest-Bearing Accounts$156,774$151,445▼ $5,329
Land, Buildings, and Equipment, Net$146,347$137,402▼ $8,945
Savings and Temporary Cash Investments$33,354$33,487▲ $133
Prepaid Expenses and Deferred Charges$3,632$2,899▼ $733
Accounts Receivable-$0-
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$340,107$325,233▼ $14,874
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$46,908$55,032▲ $8,124
Other Liabilities$3,600$2,350▼ $1,250
Total Liabilities$50,508$57,382▲ $6,874
Net Assets / Fund Balance
Total Net Assets Fund Balance$289,599$267,851▼ $21,748
Total Liabilities and Net Assets / Fund Balance$340,107$325,233▼ $14,874

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$86,170$87,913$174,083
Buildings$1,745$149,505$151,250
Equipment$737$54,105$54,842
Land$48,750-$48,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie MatsuokaExecutive DirectorFT$80,808$12,038$92,846

Board Members and Trustees

NameTitle
Jenny YelinPresident
Jessica AlbertsonVice President
Chris HayesCo Treasurer
John BeckerCo Treasurer
Florencia MilitoCo-secretary
Teresa WuCo-secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,818
Program Service Revenue
$385,051
Investment Income
$222
Other Revenue
$38,115
All Other Contributions
$5,818
Change in Net Assets
$-21,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$339,347
Other Expenses$111,607
Total Fundraising Expense$5,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,800--$188,800
Current Officers, Directors, Trustees, and Key Employees$60,606$16,162$4,040$80,808
Other Employee Benefits$37,587$4,176-$41,763
Occupancy$34,361$2,594-$36,955
Payroll Taxes$20,590$1,144$1,144$22,878
Insurance$15,417$1,713-$17,130
Depreciation Depletion$7,156$1,789-$8,945
Fees for Services Accounting-$6,660-$6,660
All Other Expenses$4,693$1,056-$5,749
Pension Plan Contributions$4,588$510-$5,098
Other Expenses$2,094$233-$2,327
Fees for Services Other-$1,656-$1,656
Information Technology$364$364-$728
Office Expenses$170--$170
Total Functional Expenses$404,840$40,930$5,184$450,954
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,489
Gaming Gross Income$4,210
Fundraising Direct Expenses$704
Gaming Direct Expenses$20
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
Deposits$2,350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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
2018-12-09
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
10

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/OtherExpensesGrp/ProgramServicesAmt32094
IRS990/OtherExpensesGrp/TotalAmt021610
IRS990/OtherExpensesGrp/TotalAmt16560
IRS990/OtherExpensesGrp/TotalAmt23117
IRS990/OtherExpensesGrp/TotalAmt32327
IRS990/OtherLiabilitiesGrp/BOYAmt03600
IRS990/OtherLiabilitiesGrp/EOYAmt02350
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0188800
IRS990/OtherSalariesAndWagesGrp/TotalAmt0188800
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01144
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01144
IRS990/PayrollTaxesGrp/ProgramServicesAmt020590
IRS990/PayrollTaxesGrp/TotalAmt022878
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0510
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04588
IRS990/PensionPlanContributionsGrp/TotalAmt05098
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03632
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02899
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL TUITION/PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0385051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0385051
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04909
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0199
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt082995
IRS990/PYOtherRevenueAmt034558
IRS990/PYProgramServiceRevenueAmt0377028
IRS990/PYRevenuesLessExpensesAmt020872
IRS990/PYSalariesCompEmpBnftPaidAmt0312827
IRS990/PYTotalExpensesAmt0395822
IRS990/PYTotalRevenueAmt0416694
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-21748
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt024140
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0289599
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0267851
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033354
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033487
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01745
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0149505
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0151250
IRS990ScheduleD/EquipmentGrp/BookValueAmt0737
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054105
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054842
IRS990ScheduleD/LandGrp/BookValueAmt048750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt086170
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt087913
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0174083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0137402
IRS990ScheduleD/TotalLiabilityAmt02350
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/TotalAssetsBOYAmt0340107
IRS990/TotalAssetsEOYAmt0325233
IRS990/TotalAssetsGrp/BOYAmt0340107
IRS990/TotalAssetsGrp/EOYAmt0325233
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05818
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05184
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0404840
IRS990/TotalFunctionalExpensesGrp/TotalAmt0450954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050508
IRS990/TotalLiabilitiesEOYAmt057382
IRS990/TotalLiabilitiesGrp/BOYAmt050508
IRS990/TotalLiabilitiesGrp/EOYAmt057382
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0289599
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0267851
IRS990/TotalOtherCompensationAmt012038
IRS990/TotalProgramServiceExpensesAmt0404840
IRS990/TotalProgramServiceRevenueAmt0385051
IRS990/TotalReportableCompFromOrgAmt080808
IRS990/TotalRevenueGrp/ExclusionAmt010007
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0413381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429206
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0325233

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