Civic Intelligence

Community Resources for Children

990 • Fiscal year 2021 • EIN 94-2524785

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 28, 2022

3299 Claremont Way Suite 1Napa, CA 94558

(707) 253-0376

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

38th percentile

0.09x

Higher debt load relative to revenue than 38% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

32nd percentile

3.9%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

53rd percentile

$125,775

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

54th percentile

11%

Faster asset growth than 54% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

45%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,677,939

Up $168,938 (+11%) from 2020

Net Assets

Up

$1,063,042

Up $256,888 (+32%) from 2020

Liabilities

Down

$614,897

Down $87,950 (-13%) from 2020

Revenue

Up

$6,633,803

Up $2,057,569 (+45%) from 2020

Expenses

Up

$6,377,332

Up $2,014,742 (+46%) from 2020

Net Income

Up

$256,471

Up $42,827 (+20%) from 2020

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

2021

Assets$1,677,939
Liabilities$614,897
Net Assets$1,063,042

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

2021

Revenue$6,633,803
Expenses$6,377,332
Net Income$256,471
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 28, 2022
Return Version
2020v4.0
Gross Receipts
$6,634,845
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$1,017,729$772,852▼ $244,877
Accounts Receivable$290,718$477,382▲ $186,664
Savings and Temporary Cash Investments$168,763$417,558▲ $248,795
Prepaid Expenses and Deferred Charges$8,375$8,677▲ $302
Land, Buildings, and Equipment, Net$13,400$1,470▼ $11,930
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$1,509,001$1,677,939▲ $168,938
Other Assets Total$10,016$0▼ $10,016
Liabilities
Accounts Payable and Accrued Expenses$366,399$378,267▲ $11,868
Deferred Revenue$314,395$215,904▼ $98,491
Other Liabilities$22,053$20,726▼ $1,327
Total Liabilities$702,847$614,897▼ $87,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$806,154$1,063,042▲ $256,888
Total Net Assets Fund Balance$806,154$1,063,042▲ $256,888
Total Liabilities and Net Assets / Fund Balance$1,509,001$1,677,939▲ $168,938

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$365$17,748$18,113
Equipment$1,105$3,812$4,917
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erika LubenskyExecutive DirectorFT$125,411$364$125,775
Maria BernalDir.of.Fin.&OpeFT$87,853$5,810$93,663

Board Members and Trustees

NameTitle
Deborah ElliottChair
Ryan Pio RodaVice Chair
Sabina CorreaBoard Membe
Dalila HernandezBoard Member
Jeanne SzmidtBoard Member
Leslie GevurtzBoard Member
Carole KentEmeritus Member
Megan ConroySecretary
Jessica TingeyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Christine M BrownChild Care Provider1922 Sierra Ave, Napa, CA 94558$175,297
Guadalupe Marin GarciaChild Care Provider1920 Sierra Ave, Napa, CA 94558, Oc$165,473
Eva PerezChild Care Provider1008 Hudson Ln, Napa, CA 94558$153,074
Araceli Marin GarciaChild Care Provider1078 East Ave, Napa, CA 94558$150,716
Childrens CottageChild Care Provider-$130,214
Revenue and Support

Revenue Composition

Contributions and Grants
$6,477,400
Program Service Revenue
$151,229
Investment Income
$380
Other Revenue
$4,794
All Other Contributions
$1,817,814
Change in Net Assets
$256,471

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,633,803
Revenue Not Reported on Form 990
$2,552
Total Revenue per Audited Statements
$6,636,355
Total Revenue per Form 990
$6,633,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,849,211
Grants and Similar Amounts Paid$1,486,208
Salaries, Compensation, and Employee Benefits$1,041,913
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,486,208--$1,486,208
Other Salaries and Wages$665,524$20,257-$685,781
Current Officers, Directors, Trustees, and Key Employees$241,381$1,124-$242,505
Occupancy$94,510--$94,510
Payroll Taxes$75,367$1,481-$76,848
All Other Expenses$51,319$-1,053-$50,266
Other Employee Benefits$35,503$1,276-$36,779
Other Expenses$23,005$425-$23,005
Fees for Services Accounting$18,631--$18,631
Insurance$8,502--$8,502
Depreciation Depletion-$2,621-$2,621
Travel$296$16-$312
Advertising$109--$109
Total Functional Expenses$6,350,008$27,324$0$6,377,332

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,378,374
Expenses per Audited Statements$6,377,332
Total Expenses per Form 990$6,377,332
Expenses Not Reported on Form 990$1,042
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,042
Fundraising Gross Income$1,000
Professional Fundraising Fees$0
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$772,715
Jeanne SzmidtDirectorMoney Market Acct.No$57,467
Jeanne SzmidtDirectorSavings Acct.No$19,317

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 Account$19,317
Government Funded Assets$1,409
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 35% controlled entity
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
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 Suite 1, Napa, CA 94558

Signing Officer

Name
Erika Lubensky
Title
Executive Director
Signed
2022-04-28
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
20
Volunteers
14

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: 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 102 child care providers and quality early learning tools and resources to 98 Friend, Family and Neighbor (FFN) informal providers.Total program expenses were $29,185. OTHER PROGRAM SERVICES 5: Contract Stage 1: Stage 1 or CalWORKS Program: CalWORKS primary purpose is to enable eligible families to accomplish their approved activity, so they can become self-sufficient over the long-term. The Napa County Health and Human Services Department determines which families are eligible for a payment assistance voucher. When a CalWORKS participant is eligible to receive child care services, a referral is sent to Community Resources for Children. CRC works with CalWORKS families to connect them to child care. The Alternative Payment Program then reimburses the child care provider directly for the hours of eligible care used by the family. During 2020-2021, CalWORKS payment assistance was provided to 28 families and 45 children. The majority of these children, most likely, also participated in one of the CDSS-funded Alternative Payment Programs; however, they have only been counted here.Total program expenses were $188,840. OTHER PROGRAM SERVICES 6: Other Program Expenses: Other program expenses were $285,995. OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES 9:

Other Changes In Net Assets Or Fund Balances - Other Increases

Government Funded Asset Depreciation = $1510

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior Period Adjustment = -$1093

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

Child Care Stabilization Fund:In April 2020, as the pandemic wreaked havoc on the child care sector forcing many to close due to sky-rocketing expenses and lower enrollment, CRC established the Child Care Stabilization Fund. Over $1.25 million in funding was secured to provide relief to child care businesses, preserve the supply of child care slots and support the Countys economic recovery. 85 licensed private child care providers caring for more than 1,800 children received business grants ranging from $3,300 to $32,500. Additionally, relief efforts included the disbursal of small business grants and distribution of more than $100,000 in Personal Protective Equipment (PPE) such as masks, hand sanitizer and gloves. Major funders of the Stabilization Fund include Napa County (CARES Act Funds), Napa Valley Community Foundation, First 5 Napa County, Napa Valley Vintners, Kaiser Permanente Northern California Community Benefit Grants Program, Freed Family Foundation and Health Federation of Philadelphia (Home Grown). Total program expenses were $1,026,821.

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 41 sites (family child care providers, centers and alternative sites) participating in Quality Counts serving more than 8,433 children. Over the past year, participants of Quality Counts have received on-site 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 under-served 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 2020-2021, 45 children and their 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 2020-2021, the Toy Library and Early Learning Center remained closed for in-person events and materials check-out. Instead we started serving families through virtual playgroups, developmental screening appointments via Zoom, as well as curbside pickups of early learning activities. We continued to utilize the space in the TLELC to store provider supply distributions for 150 child care providers and caregivers who combined care for more than 1,400 children. In 2020-2021, the Toy Library and Early Learning Center served 395 children and 217 parents/caregivers.Total program expenses were $455,486.

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, 2021, 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, 2020, 2019, and 2018, are subject to examination by the IRS, generally for 3 years after they were filed.CRCs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2020, 2019, 2018, and 2017, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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

Government Funded Asset Depreciation $1510 Fundraising expenses $1042

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

Fundraising expenses $1042

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IRS990/ProgSrvcAccomActy2Grp/Desc0Child Care Stabilization Fund:In April 2020, as the pandemic wreaked havoc on the child care sector forcing many to close due to sky-rocketing expenses and lower enrollment, CRC established the Child Care Stabilization Fund. Over $1.25 million in funding was secured to provide relief to child care businesses, preserve the supply of child care slots and support the Countys economic recovery. 85 licensed private child care providers caring for more than 1,800 children received business grants ranging from $3,300 to $32,500. See Schedule O for further details.
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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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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