Civic Intelligence

Community Resources for Children

990 • Fiscal year 2018 • EIN 94-2524785

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 26, 2019

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

76th percentile

0.38x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

56th percentile

5.1%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$103,484

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

5.9%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$783,437

Up $145,030 (+23%) from 2017

Net Assets

Up

$484,495

Up $157,348 (+48%) from 2017

Liabilities

Down

$298,942

Down $12,318 (-4.0%) from 2017

Revenue

Up

$3,271,098

Up $183,211 (+5.9%) from 2017

Expenses

Up

$3,104,869

Up $97,219 (+3.2%) from 2017

Net Income

Up

$166,229

Up $85,992 (+107%) from 2017

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

2018

Assets$783,437
Liabilities$298,942
Net Assets$484,495

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

2018

Revenue$3,271,098
Expenses$3,104,869
Net Income$166,229
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 26, 2019
Return Version
2017v2.2
Gross Receipts
$3,273,687
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$292,346$373,991▲ $81,645
Savings and Temporary Cash Investments$257,210$257,454▲ $244
Accounts Receivable$59,683$123,953▲ $64,270
Prepaid Expenses and Deferred Charges$12,188$14,595▲ $2,407
Land, Buildings, and Equipment, Net$16,980$13,444▼ $3,536
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$638,407$783,437▲ $145,030
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$217,572$292,087▲ $74,515
Deferred Revenue$93,686--
Other Liabilities$2$6,855▲ $6,853
Total Liabilities$311,260$298,942▼ $12,318
Net Assets / Fund Balance
Unrestricted Net Assets$327,147$484,495▲ $157,348
Total Net Assets Fund Balance$327,147$484,495▲ $157,348
Total Liabilities and Net Assets / Fund Balance$638,407$783,437▲ $145,030

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,840$5,829$11,669
Equipment$7,604$3,757$11,361
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erika LubenskyExecutive DirectorFT$101,779$1,705$103,484
Maria BernalFiscal ManagerFT$56,210$1,585$57,795

Board Members and Trustees

NameTitle
Leslie GevurtzChair
Tanya K MahaphonVice Chair
Dalila HernandezBoard Member
Deborah ElliottBoard Member
Jessica TingeyBoard Member
Ryan Pio RodaBoard Member
Megan ConroySecretary
Jeanne SzmidtTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Janis McCallChild Care Provider185 S Seminary, Napa, CA 94559$120,527
Amelia BaezaChild Care Provider2036 Russell St, Napa, CA 94559$102,508
Revenue and Support

Revenue Composition

Contributions and Grants
$3,174,874
Program Service Revenue
$57,303
Investment Income
$245
Other Revenue
$38,676
All Other Contributions
$479,235
Change in Net Assets
$166,229

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,271,098
Revenue Not Reported on Form 990
$2,589
Total Revenue per Audited Statements
$3,273,687
Total Revenue per Form 990
$3,271,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,403,835
Salaries, Compensation, and Employee Benefits$701,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$421,136$17,280-$438,416
Current Officers, Directors, Trustees, and Key Employees$162,810$3,197-$166,007
Occupancy$118,579--$118,579
All Other Expenses$2,069,931$-1,987,537-$82,394
Payroll Taxes$51,071$1,718-$52,789
Other Employee Benefits$41,688$2,134-$43,822
Other Expenses$24,433$-400-$24,033
Fees for Services Accounting$12,913--$12,913
Insurance$8,234--$8,234
Depreciation Depletion-$4,643-$4,643
Travel$2,116$2-$2,118
Fees for Services Legal$270--$270
Advertising$150$46-$196
Total Functional Expenses$5,062,913$-1,958,044$0$3,104,869

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,107,458
Expenses per Audited Statements$3,104,869
Total Expenses per Form 990$3,104,869
Expenses Not Reported on Form 990$2,589
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,938
Fundraising Direct Expenses$2,589
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tiki for Tots$21,938$21,938$789$21,149
Total Events$21,938$21,938$2,589$19,349
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeanne SzmidtDirectorChecking Acct.No$373,902
Jeanne SzmidtDirectorMoney MarketNo$57,210
Dalila HernandezDirectorTranslation ServicesNo$568

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
Government Funded Assets$6,852
CDE Reserve Account$2
Rounding$1
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
Yes
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

The Form 990 is e-mailed to the Board of Directors. They review and approve the 990 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 andbenefit 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
2019-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Lubensky
Formed
1978
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
56

Preparer

Firm
Vasin Heyn & Company
Address
5000 N Parkway Calabasas 201, Calabasas, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and support at no cost to early care and education programs, including family child care homes serving children ages 0-5. The program goal is to enhance the quality of learning programs and to acknowledge the effort of early childhood professionals to provide optimum learning environments and experiences for the children in our county. See Schedule O for further details. OTHER PROGRAM SERVICES 5: 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 Child Care Initiative Project provided training and support to 39 child care providers and quality early learning tools and resources to 39 Friend, Family and Neighbor (FFN) informal providers.Total program expenses were $28,875. OTHER PROGRAM SERVICES 6: Indirect Revenue and Expenses - Costs that benefit the operations of the entire organization are allocated according to an indirect cost allocation plan.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Net Assets Reinstatement = -$8881

Form 990, Part III, Line 4C - Program Service Accomplishments

Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and support at no cost to early care and education programs, including family child care homes serving children ages 0-5. The program goal is to enhance the quality of learning programs and to acknowledge the effort of early childhood professionals to provide optimum learning environments and experiences for the children in our county. There are currently over 30 family child care providers, centers and alternative sites participating in Quality Counts serving more than 2,500 children. Over the past year, participants of Quality Counts have received onsite coaching, quality improvement plans, incentive materials to support quality learning environments and access to free training/workshops for providers.The Active Minds program is a bilingual, play-based school readiness program for children ages 2 to 4 and their parents/caregivers. Active Minds prepares underserved children to enter Kindergarten by emphasizing parent/caregiver coaching and training. Parents/caregivers are required to participate along with their children; their participation brings sustainability to the program as parents/caregivers learn to engage and extend their learning at home. The program utilizes evidence-based practices (Ages & Stages Questionnaire 3 and the Desired Results Developmental Profile) to address the language, cognitive, physical and social/emotional developmental needs of children to prepare them to succeed in school and in life. In 2017-2018, 41 children and 29 parents/caregivers participated in the program.The Toy Library and Early Learning Center (TLELC) provides a safe, enriching and inspiring venue for families and caregivers to seek advice about their childs development and access early learning resources to support their childs learning and developmental growth. Quality toys and early learning materials are available for loan at no cost to families and early childhood educators. The organizational system in the TLELC is based on the ASQ developmental domains (social/emotional, thinking skills, communication and literacy, and fine and gross motor skills development) and age appropriateness, creating a research-based selection of toys and early learning materials. CRC staff are available to provide developmental screenings using the ASQ-3 and create Individual Development Support Plans that allow parents/caregivers to match their children's developmental needs with toys and materials. The focus of the TLELC is on modeling age appropriate activities for effective adult-child engagement up until age 5. In 2017-2018 the Toy Library and Early Learning Center served 404 children and 246 parents/caregivers.Total program expenses were $318,439.

Financial Statement Notes

Part X : FIN48 Footnote

CRC has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2018, CRC had no material unrecognized tax benefits, tax penalties or interest.CRCs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2017, 2016, and 2015, are subject to examination by the IRS, generally for 3 years after they were filed.

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

Fundraising Expenses $2589

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

Fundraising Expenses $2589

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IRS990/Form990PartVIISectionAGrp/PersonNm2Jeanne Szmidt
IRS990/Form990PartVIISectionAGrp/PersonNm3Megan Conroy
IRS990/Form990PartVIISectionAGrp/PersonNm4Deborah Elliott
IRS990/Form990PartVIISectionAGrp/PersonNm5Ryan Pio Roda
IRS990/Form990PartVIISectionAGrp/PersonNm6Jessica Tingey
IRS990/Form990PartVIISectionAGrp/PersonNm7Dalila Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm8Erika Lubensky
IRS990/Form990PartVIISectionAGrp/PersonNm9Maria Bernal
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041688
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IRS990/PayrollTaxesGrp/TotalAmt052789
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014595
IRS990/PrincipalOfficerNm0Erika Lubensky
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IRS990/ProgramServiceRevenueGrp/Desc0Fees for services
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IRS990/ProgSrvcAccomActy3Grp/Desc0Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and support at no cost to early care and education programs, including family child care homes serving children ages 0-5. The program goal is to enhance the quality of learning programs and to acknowledge the effort of early childhood professionals to provide optimum learning environments and experiences for the children in our county. See Schedule O for further details.
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011361
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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