Civic Intelligence

Advokids

990 • Fiscal year 2020 • EIN 94-3157218

Jun 01, 2019 to May 31, 2020 • Filed on Sep 15, 2020

5643 Paradise DriveCorte Madera, CA 94925

(415) 924-0587

Siviq Scores

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

Liabilities / Assets

74th percentile

0.28x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.15x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

40th percentile

1.1%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$84,250

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

79th percentile

38%

Faster asset growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

55th percentile

1.8%

Faster revenue growth than 55% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$333,745

Up $91,570 (+38%) from 2019

Net Assets

Up

$241,945

Up $6,689 (+2.8%) from 2019

Liabilities

Up

$91,800

Up $84,881 (+1227%) from 2019

Revenue

Up

$616,397

Up $10,893 (+1.8%) from 2019

Expenses

Up

$609,708

Up $46,151 (+8.2%) from 2019

Net Income

Down

$6,689

Down $35,258 (-84%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $137,427Liabilities 2012: $10,044Net Assets 2012: $127,3832012Assets 2013: $145,163Liabilities 2013: $310Net Assets 2013: $144,8532013Assets 2014: $208,506Liabilities 2014: $1,470Net Assets 2014: $207,0362014Assets 2015: $217,688Liabilities 2015: $3,210Net Assets 2015: $214,4782015Assets 2016: $168,525Liabilities 2016: $2,020Net Assets 2016: $166,5052016Assets 2017: $220,501Liabilities 2017: $2,873Net Assets 2017: $217,6282017Assets 2018: $204,494Liabilities 2018: $11,185Net Assets 2018: $193,3092018Assets 2019: $242,175Liabilities 2019: $6,919Net Assets 2019: $235,2562019Assets 2020: $333,745Liabilities 2020: $91,800Net Assets 2020: $241,9452020Assets 2021: $511,424Liabilities 2021: $15,600Net Assets 2021: $495,8242021Assets 2022: $552,413Liabilities 2022: $8,468Net Assets 2022: $543,9452022Assets 2023: $603,815Liabilities 2023: $15,763Net Assets 2023: $588,0522023Assets 2024: $494,541Liabilities 2024: $12,037Net Assets 2024: $482,5042024Assets 2025: $582,600Liabilities 2025: $15,621Net Assets 2025: $566,9792025

Highlighted filing

2020

Assets$333,745
Liabilities$91,800
Net Assets$241,945

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $208,675Expenses 2012: $204,991Net Income 2012: $3,6842012Revenue 2013: $217,650Expenses 2013: $200,180Net Income 2013: $17,4702013Revenue 2014: $308,371Expenses 2014: $246,188Net Income 2014: $62,1832014Revenue 2015: $353,922Expenses 2015: $346,480Net Income 2015: $7,4422015Revenue 2016: $439,832Expenses 2016: $487,805Net Income 2016: -$47,9732016Revenue 2017: $536,327Expenses 2017: $485,204Net Income 2017: $51,1232017Revenue 2018: $556,522Expenses 2018: $580,841Net Income 2018: -$24,3192018Revenue 2019: $605,504Expenses 2019: $563,557Net Income 2019: $41,9472019Revenue 2020: $616,397Expenses 2020: $609,708Net Income 2020: $6,6892020Revenue 2021: $928,879Expenses 2021: $675,000Net Income 2021: $253,8792021Revenue 2022: $762,220Expenses 2022: $714,099Net Income 2022: $48,1212022Revenue 2023: $827,694Expenses 2023: $783,587Net Income 2023: $44,1072023Revenue 2024: $851,072Expenses 2024: $956,620Net Income 2024: -$105,5482024Revenue 2025: $839,552Expenses 2025: $755,077Net Income 2025: $84,4752025

Highlighted filing

2020

Revenue$616,397
Expenses$609,708
Net Income$6,689
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Sep 15, 2020
Return Version
2019v5.0
Gross Receipts
$647,926
Mission and Program Overview

Mission

Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,808$321,736▲ $93,928
Savings and Temporary Cash Investments$10,007$10,013▲ $6
Land, Buildings, and Equipment, Net$4,360$1,996▼ $2,364
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$242,175$333,745▲ $91,570
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,919$91,800▲ $84,881
Total Liabilities$6,919$91,800▲ $84,881
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,256$173,070▲ $6,814
Net Assets With Donor Restrictions$69,000$68,875▼ $125
Total Net Assets Fund Balance$235,256$241,945▲ $6,689
Total Liabilities and Net Assets / Fund Balance$242,175$333,745▲ $91,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,996$29,756$31,752
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet SherwoodD.D. & DirectorFT$84,250$84,250
Margaret Coyne JDE.D. & DirectorFT$84,250$84,250

Board Members and Trustees

NameTitle
Patricia BlackPresident
Lauren CaseVice President
Chrsitine LawlerDirector
Kolleen GreenwaldDirector
Peter ColosiDirector
Randy MorseDirector
Daniel McKenzieSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$447,348
Program Service Revenue
$51,498
Investment Income
$6
Other Revenue
$117,545
All Other Contributions
$447,348
Change in Net Assets
$6,689

Audited Revenue Reconciliation

Revenue per Audited Statements
$616,397
Revenue Not Reported on Form 990
$24,000
Total Revenue per Audited Statements
$640,397
Total Revenue per Form 990
$616,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$441,305
Other Expenses$168,403
Total Fundraising Expense$35,988
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,961$46,693$6,976$228,630
Current Officers, Directors, Trustees, and Key Employees$134,800$16,850$16,850$168,500
Occupancy$37,580$7,709$2,891$48,180
Payroll Taxes$25,139$5,157$1,933$32,229
Fees for Services Other$21,318$4,373$1,640$27,331
Office Expenses$12,502$2,565$962$16,029
All Other Expenses$1,311$10,655-$11,966
Other Employee Benefits$9,318$1,909$719$11,946
Advertising$7,777-$496$8,273
Other Expenses$4,876$1,000$375$6,251
Insurance$4,865$998$374$6,237
Depreciation Depletion$1,844$378$142$2,364
Total Functional Expenses$471,342$102,378$35,988$609,708

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$633,708
Expenses per Audited Statements$609,708
Total Expenses per Form 990$609,708
Expenses Not Reported on Form 990$24,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$149,074
Fundraising Direct Expenses$31,529
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night$149,074$149,074$258$148,816
Total Events$149,074$149,074$31,529$117,545
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-
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
Yes
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 prepared by an outside tax professional. The form is then reviewed by the Organization's management, a member of the Board of Directors, and the Executive Director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the Organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service.

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

Members of the Board of Directors review all potential conflicts of interest at least annually. All personnel and board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the Organization and members of management and the Board are strictly prohibited. The Organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the Organization's policies and procedures.

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

Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the Organization's policies and procedures.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of other personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

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

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the Organization's office in Corte Madera, California.

Filing and Contact Details

Filer

Filer Name
Advokids
EIN
94-3157218
Phone
4159240587
Address
5643 Paradise Drive, Corte Madera, CA 94925

Signing Officer

Name
Margaret Coyne JD
Title
Executive Director
Phone
4159240587
Signed
2020-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Coyne JD
Formed
1992
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
11
Volunteers
10

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Advokids is required to report information regarding its exposure to various tax positions taken by Advokids and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Advokids has adequately evaluated its current tax positions and has concluded that as of May 31, 2020, Advokids does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Advokids has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Advokids may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Advokids will calculate, accrue and remit the applicable taxes.

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IRS990/Desc0Trainings for child welfare professionals, attorneys, social workers, therapists, foster parents, relative caregivers, and Court Appointed Special Advocates (CASAs) on law, psychology, child development, and neuroscience as they apply to the rights and needs of children in foster care.
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IRS990/MissionDesc0Protecting and promoting the right of every foster child in California to safety, security, and a permanent home. Teaching others how to advocate for safety, security, and permanency for children in foster care.
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IRS990/PrincipalOfficerNm0Margaret Coyne JD
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0Training fees
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IRS990/ProgSrvcAccomActy2Grp/Desc0Telephone Hotline: Legal and social work consultations with individuals concerned about the welfare of a specific child in foster care; provision of information and assistance on how to get concerns about that child before the juvenile court; referrals to attorneys in some cases; legal consultations for child welfare attorneys. During the 2019-2020 fiscal year, Advokids provided telephone consultations in the cases of 1214 abused or neglected children to concerned individuals, including foster parents, relative caregivers, casas, social workers, foster family agencies, foster children, therapists, and attorneys.
IRS990/ProgSrvcAccomActy3Grp/Desc0Website (www.advokids.org) providing educational and legal information on the foster care system, child development and infant mental health, and instruction on use of various tools available to individuals to bring information concerning a foster child to the attention of the juvenile court. The website received over 52,000 hits in the 2019-2020 fiscal year.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Advokids is required to report information regarding its exposure to various tax positions taken by Advokids and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Advokids has adequately evaluated its current tax positions and has concluded that as of May 31, 2020, Advokids does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Advokids has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Advokids may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Advokids will calculate, accrue and remit the applicable taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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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.$5.83$0.16$5.67$8.40$7.55$0.84
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.12$4.83$8.51$9.57$1.06
2023Detailed filing. Detailed filing data is available for this year.$6.04$0.16$5.88$8.28$7.84$0.44
2022Detailed filing. Detailed filing data is available for this year.$5.52$0.08$5.44$7.62$7.14$0.48
2021Detailed filing. Detailed filing data is available for this year.$5.11$0.16$4.96$9.29$6.75$2.54
2020Detailed filing. Detailed filing data is available for this year.$3.34$0.92$2.42$6.16$6.10$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.42$0.07$2.35$6.06$5.64$0.42
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.11$1.93$5.57$5.81$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.03$2.18$5.36$4.85$0.51
2016Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$4.40$4.88$0.48
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.03$2.14$3.54$3.46$0.07
2014Summary only. Only limited summary data is available for this year.$2.09$0.01$2.07$3.08$2.46$0.62
2013Summary only. Only limited summary data is available for this year.$1.45$0.00$1.45$2.18$2.00$0.17
2012Summary only. Only limited summary data is available for this year.$1.37$0.10$1.27$2.09$2.05$0.04