Civic Intelligence

Coastside Child Development Center

EIN 94-3066324 • 501(c)3 • Half Moon Bay, CA

Profile

We provide comprehensive child care, education, and child deelopment services withthe framework of quality developmental standards for children between the ages of two months and five years. We do this through supportive a and healthy enviornment for each child we serve

PO Box 84Half Moon Bay, CA 94019

coastsidecdc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.06x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.3%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$149,119

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-1.4%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$804,981

Down $128,635 (-14%) from 2023

Liabilities

Down

$48,501

Down $6,315 (-12%) from 2023

Net Assets

Down

$756,480

Down $122,320 (-14%) from 2023

Revenue

Down

$1,112,980

Down $16,208 (-1.4%) from 2023

Expenses

Up

$1,020,603

Up $41,370 (+4.2%) from 2023

Net Income

Down

$92,377

Down $57,578 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $219,274Liabilities 2011: $87,378Net Assets 2011: $131,8962011Assets 2012: $207,315Liabilities 2012: $72,701Net Assets 2012: $134,6142012Assets 2013: $200,632Liabilities 2013: $88,611Net Assets 2013: $112,0212013Assets 2014: $265,241Liabilities 2014: $116,420Net Assets 2014: $148,8212014Assets 2015: $291,069Liabilities 2015: $117,966Net Assets 2015: $173,1032015Assets 2016: $333,417Liabilities 2016: $103,475Net Assets 2016: $229,9422016Assets 2017: $318,655Liabilities 2017: $86,658Net Assets 2017: $231,9972017Assets 2018: $317,925Liabilities 2018: $80,530Net Assets 2018: $237,3952018Assets 2019: $369,985Liabilities 2019: $62,449Net Assets 2019: $307,5362019Assets 2022: $781,435Liabilities 2022: $52,590Net Assets 2022: $728,8452022Assets 2023: $933,616Liabilities 2023: $54,816Net Assets 2023: $878,8002023Assets 2024: $804,981Liabilities 2024: $48,501Net Assets 2024: $756,4802024

Highlighted filing

2024

Assets$804,981
Liabilities$48,501
Net Assets$756,480

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $576,595Expenses 2011: $622,494Net Income 2011: -$45,8992011Revenue 2012: $620,356Expenses 2012: $617,638Net Income 2012: $2,7182012Revenue 2013: $611,054Expenses 2013: $633,647Net Income 2013: -$22,5932013Revenue 2014: $694,780Expenses 2014: $663,629Net Income 2014: $31,1512014Revenue 2015: $769,040Expenses 2015: $940,409Net Income 2015: -$171,3692015Revenue 2016: $830,066Expenses 2016: $771,972Net Income 2016: $58,0942016Revenue 2017: $804,713Expenses 2017: $801,403Net Income 2017: $3,3102017Revenue 2018: $874,030Expenses 2018: $868,632Net Income 2018: $5,3982018Revenue 2019: $970,168Expenses 2019: $899,907Net Income 2019: $70,2612019Revenue 2022: $1,013,741Expenses 2022: $879,400Net Income 2022: $134,3412022Revenue 2023: $1,129,188Expenses 2023: $979,233Net Income 2023: $149,9552023Revenue 2024: $1,112,980Expenses 2024: $1,020,603Net Income 2024: $92,3772024

Highlighted filing

2024

Revenue$1,112,980
Expenses$1,020,603
Net Income$92,377

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,112,980
Mission and Program Overview

Mission

We provide comprehensive child care, education, and child deelopment services withthe framework of quality developmental standards for children between the ages of two months and five years. We do this through supportive a and healthy enviornment for each child we serve

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$317,613$394,612▲ $76,999
Land, Buildings, and Equipment, Net$340,614$336,969▼ $3,645
Accounts Receivable$275,389$64,516▼ $210,873
Prepaid Expenses and Deferred Charges-$8,884-
Total Assets$933,616$804,981▼ $128,635
Liabilities
Accounts Payable and Accrued Expenses$54,816$48,501▼ $6,315
Total Liabilities$54,816$48,501▼ $6,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$878,800$756,480▼ $122,320
Total Net Assets Fund Balance$878,800$756,480▼ $122,320
Total Liabilities and Net Assets / Fund Balance$933,616$804,981▼ $128,635

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,074$69,549-
Other Land Buildings$11,974--
Land$135,334--
Equipment$6,325$68,520-
Leasehold Improvements$165,262$195,717-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen COrzineExecutive DirectivePT$149,119$149,119

Board Members and Trustees

NameTitle
Kate BerkovitchPresident
Lisa TortorichSecretary
Ruth TallionTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$677,199
Program Service Revenue
$435,781
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,501
Change in Net Assets
$92,377

Audited Revenue Reconciliation

Revenue per Audited Statements
$92,378
Total Revenue per Audited Statements
$92,378
Total Revenue per Form 990
$92,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$742,519
Other Expenses$278,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$463,511$0$0$463,511
Current Officers, Directors, Trustees, and Key Employees$143,519$5,600$0$149,119
Other Employee Benefits$81,587$0$0$81,587
Occupancy$76,219$0$0$76,219
Payroll Taxes$47,798$504$0$48,302
Fees for Services Accounting$10,637$20,145$0$30,782
Depreciation Depletion$15,597$0$0$15,597
Office Expenses$12,113$0$0$12,113
Conferences and Meetings$7,596$0$0$7,596
Other Expenses$4,215$0$0$4,215
Information Technology$1,067$0$0$1,067
Total Functional Expenses$994,354$26,249$0$1,020,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,020,603
Total Expenses per Audited Statements$1,020,603
Total Expenses per Form 990$1,020,603
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Coastside Child Development Center
EIN
94-3066324
Phone
6507267416
Address
PO BOX 84, HALF MOON BAY, CA 94019

Signing Officer

Name
Karen Corzine
Title
Exec Director
Phone
6507267416
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Corzine
Formed
1990
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
12
Volunteers
0

Preparer

Firm
Alexia Joan Jama
Address
5830 5830 Pescadero Creek Rd, Pescadero, CA 94060
Preparer
Joan Jama
Phone
6508799275
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Board members are provided a copy of the audit, form 990 and all corresponding state returns upon completion of such. All filing are reviewed and approved by the board

Pt VI, Line 12C

The executive director annually confers with all Board members and staff regarding any concerns of conflict or interest. Open discussion of any concerns are welcomed and addressed immediately

Pt VI, Line 15A

The Board meets annually or as needed to discuss any salary changes and/or discuss the salaries of all management and the executive director

Pt VI, Line 15B

The Board meets annually or as needed to discuss any salary changes and/or discuss the salaries of all management and the executive director

Pt XII, Line 2C

The audit is reveiwed by the Board

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0no explanation required
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1no explanation required
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members are provided a copy of the audit, form 990 and all corresponding state returns upon completion of such. All filing are reviewed and approved by the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director annually confers with all Board members and staff regarding any concerns of conflict or interest. Open discussion of any concerns are welcomed and addressed immediately
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board meets annually or as needed to discuss any salary changes and/or discuss the salaries of all management and the executive director
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board meets annually or as needed to discuss any salary changes and/or discuss the salaries of all management and the executive director
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The audit is reveiwed by the Board
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 2c
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0933616
IRS990/TotalAssetsEOYAmt0804981
IRS990/TotalAssetsGrp/BOYAmt0933616
IRS990/TotalAssetsGrp/EOYAmt0804981
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0677199
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026249
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0994354
IRS990/TotalFunctionalExpensesGrp/TotalAmt01020603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054816
IRS990/TotalLiabilitiesEOYAmt048501
IRS990/TotalLiabilitiesGrp/BOYAmt054816
IRS990/TotalLiabilitiesGrp/EOYAmt048501
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0878800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0756480
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0994354
IRS990/TotalProgramServiceRevenueAmt0435781
IRS990/TotalReportableCompFromOrgAmt0149119
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0435781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01112980
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0933616
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0804981
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 84
IRS990/USAddress/CityNm0HALF MOON BAY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094019
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0COASTSIDECDC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN CORZINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06507267416
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COASTSIDE CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0COAS
ReturnHeader/Filer/EIN0943066324
ReturnHeader/Filer/PhoneNum06507267416
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 84
ReturnHeader/Filer/USAddress/CityNm0HALF MOON BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094019
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0563942864
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alexia Joan Jama
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05830 5830 Pescadero Creek Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pescadero
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094060
ReturnHeader/PreparerPersonGrp/PhoneNum06508799275
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joan Jama
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T18:37:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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