Civic Intelligence

Community Resources for Children

990 • Fiscal year 2015 • EIN 94-2524785

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 02, 2016

3299 Claremont WayNapa, CA 94558

(707) 253-0376

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.63x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

49th percentile

0.10x

Higher debt load relative to revenue than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

60th percentile

$81,621

Higher top officer pay than 60% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$533,474

Up $49,982 (+10%) from 2014

Net Assets

Up

$198,394

Up $10,436 (+5.6%) from 2014

Liabilities

Up

$335,080

Up $39,546 (+13%) from 2014

Revenue

Up

$3,213,342

Up $309,455 (+11%) from 2014

Expenses

Up

$3,207,086

Up $326,507 (+11%) from 2014

Net Income

Down

$6,256

Down $17,052 (-73%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $624,810Liabilities 2011: $241,663Net Assets 2011: $383,1472011Assets 2012: $594,070Liabilities 2012: $248,131Net Assets 2012: $345,9392012Assets 2013: $530,249Liabilities 2013: $214,956Net Assets 2013: $315,2932013Assets 2014: $483,492Liabilities 2014: $295,534Net Assets 2014: $187,9582014Assets 2015: $533,474Liabilities 2015: $335,080Net Assets 2015: $198,3942015Assets 2016: $614,943Liabilities 2016: $380,233Net Assets 2016: $234,7102016Assets 2017: $638,407Liabilities 2017: $311,260Net Assets 2017: $327,1472017Assets 2018: $783,437Liabilities 2018: $298,942Net Assets 2018: $484,4952018Assets 2019: $1,025,599Liabilities 2019: $445,148Net Assets 2019: $580,4512019Assets 2020: $1,509,001Liabilities 2020: $702,847Net Assets 2020: $806,1542020Assets 2021: $1,677,939Liabilities 2021: $614,897Net Assets 2021: $1,063,0422021Assets 2022: $7,062,931Liabilities 2022: $5,841,257Net Assets 2022: $1,221,6742022Assets 2023: $5,989,658Liabilities 2023: $4,693,814Net Assets 2023: $1,295,8442023Assets 2024: $7,244,018Liabilities 2024: $5,701,756Net Assets 2024: $1,542,2622024Assets 2025: $7,172,278Liabilities 2025: $5,335,703Net Assets 2025: $1,836,5752025

Highlighted filing

2015

Assets$533,474
Liabilities$335,080
Net Assets$198,394

Operations Trend

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

$20M$15M$10M$5.0M$0Revenue 2011: $3,271,662Expenses 2011: $3,266,413Net Income 2011: $5,2492011Expenses 2012: $3,075,2312012Expenses 2013: $2,860,4762013Revenue 2014: $2,903,887Expenses 2014: $2,880,579Net Income 2014: $23,3082014Revenue 2015: $3,213,342Expenses 2015: $3,207,086Net Income 2015: $6,2562015Revenue 2016: $3,313,949Expenses 2016: $3,278,233Net Income 2016: $35,7162016Revenue 2017: $3,087,887Expenses 2017: $3,007,650Net Income 2017: $80,2372017Revenue 2018: $3,271,098Expenses 2018: $3,104,869Net Income 2018: $166,2292018Revenue 2019: $3,709,350Expenses 2019: $3,615,549Net Income 2019: $93,8012019Revenue 2020: $4,576,234Expenses 2020: $4,362,590Net Income 2020: $213,6442020Revenue 2021: $6,633,803Expenses 2021: $6,377,332Net Income 2021: $256,4712021Revenue 2022: $5,850,322Expenses 2022: $5,689,491Net Income 2022: $160,8312022Revenue 2023: $8,112,104Expenses 2023: $8,038,156Net Income 2023: $73,9482023Revenue 2024: $11,547,842Expenses 2024: $11,301,424Net Income 2024: $246,4182024Revenue 2025: $15,177,706Expenses 2025: $14,883,393Net Income 2025: $294,3132025

Highlighted filing

2015

Revenue$3,213,342
Expenses$3,207,086
Net Income$6,256
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 2, 2016
Return Version
2014v6.0
Gross Receipts
$3,222,721
Mission and Program Overview

Mission

Community Resources for Children (CRC) provides adults, who care for children, with the knowledge, tools and resources so that children thrive and continue to learn.

To provide resources for the early care and education of children in Napa County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$167,684$309,129▲ $141,445
Pledges and Grants Receivable$181,592$145,368▼ $36,224
Savings and Temporary Cash Investments$116,991$57,047▼ $59,944
Prepaid Expenses and Deferred Charges$16,149$17,750▲ $1,601
Land, Buildings, and Equipment, Net$1,076$4,180▲ $3,104
Accounts Receivable-$0-
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$483,492$533,474▲ $49,982
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$218,491$220,008▲ $1,517
Deferred Revenue$77,041$115,070▲ $38,029
Other Liabilities$2$2→ $0
Total Liabilities$295,534$335,080▲ $39,546
Net Assets / Fund Balance
Unrestricted Net Assets$134,813$152,623▲ $17,810
Temporarily Rstr Net Assets$53,145$45,771▼ $7,374
Total Net Assets Fund Balance$187,958$198,394▲ $10,436
Total Liabilities and Net Assets / Fund Balance$483,492$533,474▲ $49,982

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,180$75,000$79,180
Equipment-$5,380$5,380
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diana ShortExecutive DirectorFT$75,203$6,418$81,621
Maria BernalFiscal ManagerFT$52,563-$52,563

Board Members and Trustees

NameTitle
Jeanne SzmidtChair
Tanya MahaphonVice Chair
Jennifer KnellBoard Member
Jim DuaneBoard Member
Leslie GevurtzBoard Member
Mary SmarttBoard Member
Megan ConroySecretarty
John PrescottTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Christine MBrownChildcare Provider1008 Hudson Lane, Napa, CA 94558$110,550
Margarita R MaldonadoChildcare Provider172 Homewood Ave, Napa, CA 94558$108,800
Revenue and Support

Revenue Composition

Contributions and Grants
$3,076,998
Program Service Revenue
$72,794
Investment Income
$56
Other Revenue
$63,494
All Other Contributions
$630,813
Change in Net Assets
$6,256

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,213,342
Revenue Not Reported on Form 990
$9,379
Total Revenue per Audited Statements
$3,222,721
Total Revenue per Form 990
$3,213,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,331,357
Salaries, Compensation, and Employee Benefits$875,729
Total Fundraising Expense$2,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$555,824$58,980-$614,804
Occupancy$185,181$40-$185,221
Current Officers, Directors, Trustees, and Key Employees$127,766--$127,766
Other Employee Benefits$62,331$4,590-$66,921
Payroll Taxes$61,651$4,587-$66,238
Office Expenses$44,301$3,388-$47,689
All Other Expenses$17,965$3,505$2,393$23,863
Fees for Services Other$23,035--$23,035
Conferences and Meetings$19,397$145-$19,542
Other Expenses$13,224$87-$13,311
Insurance$12,384--$12,384
Travel$11,542$374-$11,916
Depreciation Depletion-$1,076-$1,076
Total Functional Expenses$3,125,970$78,723$2,393$3,207,086

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,216,465
Expenses per Audited Statements$3,207,086
Total Expenses per Form 990$3,207,086
Expenses Not Reported on Form 990$9,379
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,904
Fundraising Direct Expenses$9,379
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest Cabaret$46,455$32,904$8,009$24,895
Total Events$46,455$32,904$9,379$23,525
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
CDE Reserve$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Form 990 is emailed to the board and reviewed at the meeting prior to submission.

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

There is an annual affirmation and disclosure statement.

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

Board committee reviews and sets compensation based on most current salary and benefit surveys.

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

Financial statements are available on own website. All other documents are availale upon request.

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

On Website and upon request.

Filing and Contact Details

Filer

Filer Name
Community Resources for Children
EIN
94-2524785
Phone
7072530376
Address
3299 CLAREMONT WAY, NAPA, CA 94558

Signing Officer

Name
Erika Lubensky
Title
Executive Director
Signed
2016-02-02
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
65

Preparer

Firm
Randolph Scott & Company Cpas Inc
Address
1 COMMERCIAL BLVD STE 101, NOVATO, CA 94949-6193
Preparer
Giulietta Camden
Phone
4158838090
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: CARES Plus: Comprehensive Approaches to Raising Educational Standards (CARES Plus) is a statewide professional development program for early educators designed to improve the quality of early learning programs by focusing on increasing the quality, effectiveness, and retention of early educators. Its main objectives are to improve both the quality of early learning programs, and ultimately, young children's learning and developmental outcomes. CARES Plus participants in Napa County meet with a Professional Growth advisor, create a professional development plan, participate in a series of on-line, evidence based trainings, and complete a minimum of 6 semester units. Participants completing the program and its requirements receive a stipend to help offset the costs of their education. CARES Plus is funded by First 5 Napa County and First 5 California.The CARES Plus program provided training and stipends to 40 child care professionals. OTHER PROGRAM SERVICES 5: Child Signature Program: works with preschool programs to enhance the quality of care and education that children receive. The program addresses 3 general areas; Instructional strategies and teacher-child interactions, social-emotional development, parent involvement and support. Studies conclude that high quality preschool programs improve school readiness and lead to better long-term academic achievement. The Child Signature Program is funded by First 5 Napa County and First 5 California.The Child Signature Project provided support and training to 37 child care providers. OTHER PROGRAM SERVICES 6: Active Bodies/Children and Weight Coalition of Napa County: The Active Bodies program offers on-site and off-site coaching and professional development to 7 child care centers and 3 family child care homes with the goal of increasing the amount and quality of physical activity offered, and improving nutrition practices and policies. Active Bodies uses the Lets Move! Child Care assessment tools and program to assess facilities, then assists them in setting and working toward goals based on the assessment. Modeling of new physical activity ideas is done directly with the children 4 times throughout the year and professional development workshops are given to child care professionals 4 times throughout the year. The Active Bodies program is funded by a grant from First 5 Napa County. The Children and Weight Coalition of Napa County is a coalition of professionals whose mission is to provide leadership for the community and serve as a resource for the development of interdisciplinary, evidence-based strategies to promote children's health through sound nutrition and physical activity. The Coalition continues its commitment to educate the community to Rethink Your Drink: a campaign to increase water consumption while reducing the consumption of sugary beverages.A series of 4 parent nutrition classes were also offered to families needing guidance in feeding young children. The Children and Weight Coalition of Napa County is funded with the Active Bodies program by First 5 Napa County.The Active Bodies program provided service to 278 children and 32 child care providers. OTHER PROGRAM SERVICES 7: California Child Care Initiative Project: provides technical support to individuals interested in obtaining child care licenses and delivers training to assist them in developing quality learning experiences and environments for children in their care. The project also focuses on the retention of family child care providers offering workshops on the best practices in child care and current issues. The Child Care Initiative Project provided training and support to 33 child care providers. OTHER PROGRAM SERVICES 8: Pathways to Quality: Pathways to Quality offers support to increase and maintain quality preschool programs for private and public early care and education programs located in the catchment area of schools with low academic performance scores. The preschool

Other Changes In Net Assets Or Fund Balances - Other Increases

Additions to Restricted Equipment Net Assets = $4501

Other Changes In Net Assets Or Fund Balances - Other Decreases

Depreciation of Restricted Equipment Net Assets = -$321

Financial Statement Notes

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

Direct Special Event Expense $9379

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

Direct Special Event Expense $9379

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretarty
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/MissionDesc0To provide resources for the early care and education of children in Napa County.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt062331
IRS990/OtherEmployeeBenefitsGrp/TotalAmt066921
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IRS990/OtherExpensesGrp/Desc1Provider Incentives
IRS990/OtherExpensesGrp/Desc2Dues, Fees & Membership
IRS990/OtherExpensesGrp/Desc3Equipment Lease & Maintenance
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt187
IRS990/OtherExpensesGrp/ProgramServicesAmt01898094
IRS990/OtherExpensesGrp/ProgramServicesAmt169774
IRS990/OtherExpensesGrp/ProgramServicesAmt223501
IRS990/OtherExpensesGrp/ProgramServicesAmt313224
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IRS990/OtherExpensesGrp/TotalAmt169774
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0555824
IRS990/OtherSalariesAndWagesGrp/TotalAmt0614804
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IRS990/PartialLiquidationInd0false
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04587
IRS990/PayrollTaxesGrp/ProgramServicesAmt061651
IRS990/PayrollTaxesGrp/TotalAmt066238
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0181592
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0145368
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016149
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017750
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072794
IRS990/ProgSrvcAccomActy2Grp/Desc0Child Care Resource and Referral Program: Imparts information to parents about the full range of child care and school readiness options available to them. The program counselors provide families with personalized child care referrals to licensed childcare facilities and offer guidelines for choosing quality child care. The program also maintains data on the supply and demand of child care in Napa County and educates the community about local child care issues and needs. The Resource and Referral program provided service to 419 families.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0177451
IRS990/ProgSrvcAccomActy3Grp/Desc0Active Minds/Toy Library and Early Learning Center: Active Minds is a bilingual, play-based school readiness program that provides early education experiences for children (ages two, three and four years) and their parents. Classes focus on age appropriate social/emotional, language, and literacy skill development. Parents and children actively engage together in classroom activities. Teachers model strategies to help parents make the connection between play and school readiness. Parents are provided with ideas and resources to extend learning opportunities at home. Active Minds is funded by the First 5 Napa County Children and Families Commission and Auction Napa Valley: Napa Valley Vintner Associations Early Learning Initiative.The Toy Library and Early Learning Center is open to all families with children, early childhood educators, and child care providers who live or work in Napa County. The Toy Library loans playthings and early learning materials free of charge to support the development of childrens language, cognitive, physical, and social skills. The Early Childhood Specialist/Toy Librarian assists parents in selecting toys and activities that are appropriate for their childrens level of development, age, special needs, and interests. The Toy Library is a green and frugal resource that saves families and early childhood educators money and keeps interesting playthings in the hands of children whose developmental needs change rapidly in the early years. The Toy Library and Early Learning Center is funded by the First 5 Napa County Children and Families Commission. The Toy Library and Early Learning Center funded by First 5 served 836 children and 782 adults. The Active Minds classes funded by First Five provided school readiness learning experiences for 36 children (ages 2-3) and 42 parents.The Active Minds classes funded by the Napa Valley Early Learning Initiative provided school readiness learning experiences for 34 children (ages 3-4) and 39 parents.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0173561
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IRS990/PYInvestmentIncomeAmt073
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IRS990/PYOtherExpensesAmt02122539
IRS990/PYOtherRevenueAmt094941
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt057047
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02748372
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0518
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt041787
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0133295
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt064466
IRS990ScheduleA/OtherIncome170Grp/TotalAmt083960
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02752140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02964209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03177924
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt014719643
IRS990ScheduleA/TotalSupportAmt014845390
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.17$5.34$1.84$15.2$14.9$0.29
2024Detailed filing. Detailed filing data is available for this year.$7.24$5.70$1.54$11.5$11.3$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.99$4.69$1.30$8.11$8.04$0.07
2022Detailed filing. Detailed filing data is available for this year.$7.06$5.84$1.22$5.85$5.69$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.61$1.06$6.63$6.38$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.70$0.81$4.58$4.36$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.45$0.58$3.71$3.62$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.30$0.48$3.27$3.10$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.31$0.33$3.09$3.01$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.38$0.23$3.31$3.28$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.34$0.20$3.21$3.21$0.01
2014Summary only. Only limited summary data is available for this year.$0.48$0.30$0.19$2.90$2.88$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.21$0.32$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.25$0.35$3.08
2011Summary only. Only limited summary data is available for this year.$0.62$0.24$0.38$3.27$3.27$0.01