Civic Intelligence

Community Resources for Children

990 • Fiscal year 2016 • EIN 94-2524785

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 24, 2017

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

0.62x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.11x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

46th percentile

1.1%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$54,090

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.1%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$614,943

Up $81,469 (+15%) from 2015

Net Assets

Up

$234,710

Up $36,316 (+18%) from 2015

Liabilities

Up

$380,233

Up $45,153 (+13%) from 2015

Revenue

Up

$3,313,949

Up $100,607 (+3.1%) from 2015

Expenses

Up

$3,278,233

Up $71,147 (+2.2%) from 2015

Net Income

Up

$35,716

Up $29,460 (+471%) from 2015

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

2016

Assets$614,943
Liabilities$380,233
Net Assets$234,710

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

2016

Revenue$3,313,949
Expenses$3,278,233
Net Income$35,716
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 24, 2017
Return Version
2015v3.0
Gross Receipts
$3,320,956
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$309,129$428,944▲ $119,815
Pledges and Grants Receivable$145,368$112,289▼ $33,079
Savings and Temporary Cash Investments$57,047$57,102▲ $55
Prepaid Expenses and Deferred Charges$17,750$11,828▼ $5,922
Land, Buildings, and Equipment, Net$4,180$4,780▲ $600
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$533,474$614,943▲ $81,469
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$220,008$250,728▲ $30,720
Deferred Revenue$115,070$129,503▲ $14,433
Other Liabilities$2$2→ $0
Total Liabilities$335,080$380,233▲ $45,153
Net Assets / Fund Balance
Unrestricted Net Assets$152,623$172,422▲ $19,799
Temporarily Rstr Net Assets$45,771$62,288▲ $16,517
Total Net Assets Fund Balance$198,394$234,710▲ $36,316
Total Liabilities and Net Assets / Fund Balance$533,474$614,943▲ $81,469

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,780$18,574$23,354
Equipment-$5,380$5,380
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria BernalFiscal ManagerFT$51,558$2,532$54,090
Erika LubenskyExecutive DirectorFT$38,447$1,099$39,546

Board Members and Trustees

NameTitle
Tanya MahaphonChair
Leslie GevurtzVice-Chair
Deborah ElliottBoard Member
Megan ConroyBoard Member
Suzanne NewhouseBoard Member
Jim DuaneSecretary
Jeanne SzmidtTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Margarita R MaldonadoChildcare Provider172 Homewood Ave, Napa, CA 94558$109,915
Perez Eva FCCHChildcare Provider2549 Merced St, Napa, CA 94558$108,208
Revenue and Support

Revenue Composition

Contributions and Grants
$3,198,501
Program Service Revenue
$86,076
Investment Income
$54
Other Revenue
$29,318
All Other Contributions
$533,138
Change in Net Assets
$35,716

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,313,949
Revenue Not Reported on Form 990
$7,007
Total Revenue per Audited Statements
$3,320,956
Total Revenue per Form 990
$3,313,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,469,978
Salaries, Compensation, and Employee Benefits$808,255
Total Fundraising Expense$2,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$598,938--$598,938
Occupancy$191,327--$191,327
Current Officers, Directors, Trustees, and Key Employees$49,996$43,040-$93,036
Payroll Taxes$58,391$3,380-$61,771
Other Employee Benefits$51,476$3,034-$54,510
All Other Expenses$21,126$2,275$2,943$26,344
Office Expenses$23,315$2,903-$26,218
Fees for Services Other$25,663--$25,663
Other Expenses$12,922$2,198-$12,922
Insurance$11,729--$11,729
Conferences and Meetings$7,143--$7,143
Travel$3,754$307-$4,061
Total Functional Expenses$3,218,153$57,137$2,943$3,278,233

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,285,240
Expenses per Audited Statements$3,278,233
Total Expenses per Form 990$3,278,233
Expenses Not Reported on Form 990$7,007
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,007
Fundraising Gross Income$6,485
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tiki for Tots$29,135$6,485-$6,485
Total Events$29,135$6,485$7,007$-522
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,162
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
2017-02-24
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
26
Volunteers
80

Preparer

Firm
Randolph Scott & Company Cpas Inc
Address
1 COMMERCIAL BLVD STE 101, NOVATO, CA 94949-6193
Preparer
Rui Zhang
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 childrens 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 online, 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 16 child care professionals. OTHER PROGRAM SERVICES 5: OTHER PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: California Child Care Initiative Project: The 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 74 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 programs are supported through a relationship based coaching model that uses reliable and accurate assessment tools. The program is funded through Auction Napa Valley/Napa Valley Vintners Associations Early Learning Initiative. The Pathways to Quality program provided support and training to 25 child care professionals serving 153 children. OTHER PROGRAM SERVICES 9: California Health and Safety Training Program: The California Health and Safety training is offered to California State Licensed Child Care Providers and others seeking child care licensing in the state of California. The purpose of the training is to teach individuals who work in the child care setting the knowledge and skills needed to keep children who are in their care safe and healthy. The Preventive Health and Safety program trained 50 child care providers.

Other Changes In Net Assets Or Fund Balances - Other Increases

Additions to Restricted Equipment Net Assets = $1875

Other Changes In Net Assets Or Fund Balances - Other Decreases

Depreciation of Restricted Equipment Net Assets = -$1275

Financial Statement Notes

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

Direct Special Event Expense $7007

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

Direct Special Event Expense $7007

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
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IRS990/ProgSrvcAccomActy2Grp/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 846 children and 696 adults. The Active Minds classes funded by First Five provided school readiness learning experiences for 23 children (ages 2-3) and 23 parents. The Active Minds classes funded by the Napa Valley Early Learning Initiative provided school readiness learning experiences for 32 children (ages 3-4) and 32 parents.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Child Care and 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 services to 479 families and 700 children.
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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