Civic Intelligence

Little Childrens Developmental Center

990 • Fiscal year 2018 • EIN 94-3204961

Jan 01, 2018 to Dec 31, 2018 • Filed on Mar 18, 2019

Organization ProfileN/A
1223 Webster StreetSan Francisco, CA 94115

(415) 921-5517

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

9.3%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$100,278

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 26.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

62nd percentile

9.1%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$420,571

Up $35,151 (+9.1%) from 2017

Net Assets

Up

$420,571

Up $35,291 (+9.2%) from 2017

Liabilities

Down

$0

Down $140 (-100%) from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin62nd percentile

Revenue

Up

$377,886

Up $26,540 (+7.6%) from 2017

Expenses

Up

$342,595

Up $34,615 (+11%) from 2017

Net Income

Down

$35,291

Down $8,075 (-19%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $98,973Liabilities 2011: $2,204Net Assets 2011: $96,7692011Assets 2012: $192,674Liabilities 2012: $1,487Net Assets 2012: $191,1872012Assets 2013: $239,529Liabilities 2013: $3,643Net Assets 2013: $235,8862013Assets 2014: $292,322Liabilities 2014: $2,998Net Assets 2014: $289,3242014Assets 2015: $320,926Liabilities 2015: $0Net Assets 2015: $320,9262015Assets 2016: $342,054Liabilities 2016: $140Net Assets 2016: $341,9142016Assets 2017: $385,420Liabilities 2017: $140Net Assets 2017: $385,2802017Assets 2018: $420,571Liabilities 2018: $0Net Assets 2018: $420,5712018Assets 2019: $479,802Liabilities 2019: $0Net Assets 2019: $479,8022019Assets 2020: $578,722Liabilities 2020: $0Net Assets 2020: $578,7222020Assets 2021: $623,903Liabilities 2021: $0Net Assets 2021: $623,9032021Assets 2022: $851,923Liabilities 2022: $300Net Assets 2022: $851,6232022Assets 2023: $981,824Liabilities 2023: $0Net Assets 2023: $981,8242023Assets 2024: $1,006,948Liabilities 2024: $5,610Net Assets 2024: $1,001,3382024

Highlighted filing

2018

Assets$420,571
Liabilities$0
Net Assets$420,571
Open 2018 Filing

Operations Trend

Revenue Growth60th percentile

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

$800K$600K$400K$200K$0Revenue 2011: $343,637Expenses 2011: $281,502Net Income 2011: $62,1352011Revenue 2012: $389,416Expenses 2012: $294,998Net Income 2012: $94,4182012Revenue 2013: $335,967Expenses 2013: $291,268Net Income 2013: $44,6992013Revenue 2014: $346,526Expenses 2014: $310,279Net Income 2014: $36,2472014Revenue 2015: $340,284Expenses 2015: $308,353Net Income 2015: $31,9312015Revenue 2016: $341,778Expenses 2016: $320,790Net Income 2016: $20,9882016Revenue 2017: $351,346Expenses 2017: $307,980Net Income 2017: $43,3662017Revenue 2018: $377,886Expenses 2018: $342,595Net Income 2018: $35,2912018Revenue 2019: $395,335Expenses 2019: $336,104Net Income 2019: $59,2312019Revenue 2020: $421,925Expenses 2020: $323,005Net Income 2020: $98,9202020Revenue 2021: $380,048Expenses 2021: $334,867Net Income 2021: $45,1812021Revenue 2022: $609,133Expenses 2022: $381,413Net Income 2022: $227,7202022Revenue 2023: $595,948Expenses 2023: $465,747Net Income 2023: $130,2012023Revenue 2024: $554,630Expenses 2024: $535,116Net Income 2024: $19,5142024

Highlighted filing

2018

Revenue$377,886
Expenses$342,595
Net Income$35,291
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 18, 2019
Return Version
2018v3.1
Gross Receipts
$377,886
Mission and Program Overview

Mission

The LCDC is dedicated to providing safe, secure, stimulating and age-appropriate developmental activites to low-income and working families with children between the ages of two and five.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$348,737$380,529▲ $31,792
Accounts Receivable$27,264$30,065▲ $2,801
Land, Buildings, and Equipment, Net$9,320$9,777▲ $457
Cash and Non-Interest-Bearing Accounts$99$200▲ $101
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$385,420$420,571▲ $35,151
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$140--
Total Liabilities$140$0▼ $140
Net Assets / Fund Balance
Unrestricted Net Assets$385,280$420,571▲ $35,291
Total Net Assets Fund Balance$385,280$420,571▲ $35,291
Total Liabilities and Net Assets / Fund Balance$385,420$420,571▲ $35,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,099$8,135$16,234
Equipment$118$4,382$4,500
Other Land Buildings$1,560$1,564$3,124
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stefanie ChanExecutive DirectorFT$89,875$10,403$100,278

Board Members and Trustees

NameTitle
Emmett GilmanPresident/Treas
Shahara GodfreyVice President
Monica SalvadorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$347,983
Program Service Revenue
$27,075
Investment Income
$592
Other Revenue
$2,236
All Other Contributions
$6,359
Change in Net Assets
$35,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$286,150
Other Expenses$56,445
Total Fundraising Expense$10,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,433--$142,433
Current Officers, Directors, Trustees, and Key Employees$62,912$17,975$8,988$89,875
Other Employee Benefits$25,027$1,534$767$27,328
Payroll Taxes$17,627$1,543$771$19,941
Occupancy$6,535$726-$7,261
Pension Plan Contributions$5,752$547$274$6,573
Office Expenses$4,192--$4,192
Insurance$4,139--$4,139
Depreciation Depletion$3,072$341-$3,413
All Other Expenses$3,055--$3,055
Fees for Services Accounting$1,508$168-$1,676
Other Expenses$1,080--$1,080
Total Functional Expenses$308,961$22,834$10,800$342,595
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
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
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
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

“The treasurer performs a detailed review of the form 990, and copies are then provided to the board members for their review. Any revisions are then made, and the members are provided copies of the final returns prior to filing.”

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

“A conflict of interest disclosure statement is prepared annually by all directors.”

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

“The salary of the only key employer, the executive director, is reviewed by the board and treasurer as part of the annual budget process. No officers are compensated.”

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

“Little Children's Developmental Center makes documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Little Childrens Developmental Center
EIN
94-3204961
Phone
4159215517
Address
1223 Webster Street, San Francisco, CA 94115

Signing Officer

Name
Emmett Gilman
Title
President
Signed
2019-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emmett Gilman
Formed
1994
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
6

Preparer

Firm
Lamorena & Chang CPA
Address
22 BATTERY ST STE 412, SAN FRANCISCO, CA 94111
Preparer
Steven Chang
Phone
4157818441
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IRS990/Desc0During 2018 LCDC had successfully filled all its 19 slots of which 6 graduated and were fully enrolled in the san Francisco, public school district. Approximately half of these graduates have been enrolled in LCDC since they were 2-year-old, transitioning from needing to be potty-trained to focus, verbal, and skilled pencil-holding kindergarteners. LCDC collaborated with the Western Addition Family Resource Center which once a month we averaged 75% of parent participation in workshops that center around the developments, challenges and successes of their children. Collaboration with the Tandem Program helped our children to learn to love reading and literature. We provided fun and functional outings to the Terra Mia, Children's Museum, Pumpkin Patch in Half Moon Bay and the Civc Center Farmer's Market.
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt027075
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0348737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0380529
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0347983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0325313
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0291897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0301916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0324862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01591971
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0592
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0440
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0240
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01904
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01586337
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0143
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0143
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99870
IRS990ScheduleA/PublicSupportPY170Pct00.99220
IRS990ScheduleA/PublicSupportTotal170Amt01591971
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0347983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0325313
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0291897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0301916
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0324862
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01591971
IRS990ScheduleA/TotalSupportAmt01594018
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08099
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08135
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016234
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01560
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01564
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03124
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09777
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer performs a detailed review of the form 990, and copies are then provided to the board members for their review. Any revisions are then made, and the members are provided copies of the final returns prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A conflict of interest disclosure statement is prepared annually by all directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The salary of the only key employer, the executive director, is reviewed by the board and treasurer as part of the annual budget process. No officers are compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Little Children's Developmental Center makes documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0385420
IRS990/TotalAssetsEOYAmt0420571
IRS990/TotalAssetsGrp/BOYAmt0385420
IRS990/TotalAssetsGrp/EOYAmt0420571
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0347983
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010800
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022834
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0308961
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342595
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0140
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0385280
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0420571
IRS990/TotalOtherCompensationAmt010403
IRS990/TotalProgramServiceExpensesAmt0308961
IRS990/TotalProgramServiceRevenueAmt027075
IRS990/TotalReportableCompFromOrgAmt089875
IRS990/TotalRevenueGrp/ExclusionAmt0592
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029311
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0377886
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385420
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0420571
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0385280
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0420571
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01223 Webster Street
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094115
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Emmett Gilman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Little Childrens Developmental Center
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0943204961
ReturnHeader/Filer/PhoneNum04159215517
ReturnHeader/Filer/USAddress/AddressLine1Txt01223 Webster Street
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094115
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943317142
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAMORENA & CHANG CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022 BATTERY ST STE 412
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$420,571
Liabilities
$0
Net assets
$420,571
Revenue
$377,886
Expenses
$342,595
Net income
$35,291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.01$1.00$0.55$0.54$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.60$0.47$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$0.61$0.38$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.38$0.33$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$0.42$0.32$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.40$0.34$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.38$0.34$0.04
2017Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$0.35$0.31$0.04
2016Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.34$0.32$0.02
2015Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.34$0.31$0.03
2014Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$0.35$0.31$0.04
2013Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.34$0.29$0.04
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.39$0.29$0.09
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.34$0.28$0.06