Civic Intelligence

Broadway Childrens School of Oakland Inc.

990 • Fiscal year 2016 • EIN 94-3213017

Aug 01, 2015 to Jul 31, 2016 • Filed on Feb 28, 2017

394 Adams StreetOakland, CA 94610

(510) 763-9337

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$58,449

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

56th percentile

5.0%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$462,145

Up $22,202 (+5.0%) from 2015

Net Assets

Up

$429,025

Up $7,893 (+1.9%) from 2015

Liabilities

Up

$33,120

Up $14,309 (+76%) from 2015

Revenue

Up

$292,066

Up $38,186 (+15%) from 2015

Expenses

Up

$284,173

Up $16,392 (+6.1%) from 2015

Net Income

Up

$7,893

Up $21,794 (+157%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $463,860Liabilities 2011: $28,699Net Assets 2011: $435,1612011Assets 2012: $474,018Liabilities 2012: $27,187Net Assets 2012: $446,8312012Assets 2013: $477,810Liabilities 2013: $22,998Net Assets 2013: $454,8122013Assets 2014: $459,559Liabilities 2014: $24,526Net Assets 2014: $435,0332014Assets 2015: $439,943Liabilities 2015: $18,811Net Assets 2015: $421,1322015Assets 2016: $462,145Liabilities 2016: $33,120Net Assets 2016: $429,0252016Assets 2017: $468,489Liabilities 2017: $28,380Net Assets 2017: $440,1092017Assets 2018: $445,036Liabilities 2018: $26,151Net Assets 2018: $418,8852018Assets 2019: $478,754Liabilities 2019: $29,589Net Assets 2019: $449,1652019Assets 2020: $457,475Liabilities 2020: $15,839Net Assets 2020: $441,6362020Assets 2021: $581,447Liabilities 2021: $20,616Net Assets 2021: $560,8312021Assets 2022: $580,105Liabilities 2022: $16,344Net Assets 2022: $563,7612022Assets 2023: $541,451Liabilities 2023: $27,251Net Assets 2023: $514,2002023Assets 2024: $558,964Liabilities 2024: $29,929Net Assets 2024: $529,0352024

Highlighted filing

2016

Assets$462,145
Liabilities$33,120
Net Assets$429,025

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $291,460Expenses 2011: $278,556Net Income 2011: $12,9042011Revenue 2012: $303,556Expenses 2012: $291,886Net Income 2012: $11,6702012Revenue 2013: $292,744Expenses 2013: $284,763Net Income 2013: $7,9812013Revenue 2014: $261,904Expenses 2014: $281,683Net Income 2014: -$19,7792014Revenue 2015: $253,880Expenses 2015: $267,781Net Income 2015: -$13,9012015Revenue 2016: $292,066Expenses 2016: $284,173Net Income 2016: $7,8932016Revenue 2017: $303,077Expenses 2017: $291,993Net Income 2017: $11,0842017Revenue 2018: $292,311Expenses 2018: $313,535Net Income 2018: -$21,2242018Revenue 2019: $338,291Expenses 2019: $308,011Net Income 2019: $30,2802019Revenue 2020: $311,399Expenses 2020: $316,003Net Income 2020: -$4,6042020Revenue 2021: $394,057Expenses 2021: $298,108Net Income 2021: $95,9492021Revenue 2022: $341,721Expenses 2022: $300,753Net Income 2022: $40,9682022Revenue 2023: $292,691Expenses 2023: $350,041Net Income 2023: -$57,3502023Revenue 2024: $374,497Expenses 2024: $373,530Net Income 2024: $9672024

Highlighted filing

2016

Revenue$292,066
Expenses$284,173
Net Income$7,893
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Feb 28, 2017
Return Version
2015v3.0
Gross Receipts
$295,480
Mission and Program Overview

Mission

Education of preschool aged children, toddlers and parents. The play-based programs are designed to develop all aspects of the child's growth: social, emotional, physical, creative and intellectual, and to prepare them for kindergarten.

Education of preschool age children and their parents. The school's play-based programs are designed to develop all aspects of a child's growth socially, emotionally, physically, creatively and intellectually and to prepare children for kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$211,627$212,070▲ $443
Land, Buildings, and Equipment, Net$180,005$177,712▼ $2,293
Cash and Non-Interest-Bearing Accounts$34,562$56,922▲ $22,360
Prepaid Expenses and Deferred Charges$8,904$10,595▲ $1,691
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-
Total Assets$439,943$462,145▲ $22,202
Other Assets Total$4,845$4,846▲ $1
Liabilities
Deferred Revenue$18,723$20,230▲ $1,507
Accounts Payable and Accrued Expenses$88$12,890▲ $12,802
Total Liabilities$18,811$33,120▲ $14,309
Net Assets / Fund Balance
Unrestricted Net Assets$421,132$429,025▲ $7,893
Total Net Assets Fund Balance$421,132$429,025▲ $7,893
Total Liabilities and Net Assets / Fund Balance$439,943$462,145▲ $22,202

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,125$112,875$215,000
Leasehold Improvements$44,946$70,822$115,768
Land$27,831-$27,831
Equipment$1,227$23,469$24,696
Other Land Buildings$1,583$4,442$6,025
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carrie Hill MasdeoExecutive DirectorFT$54,849$3,600$58,449

Board Members and Trustees

NameTitle
Rori RobisonPresident
Allison PenningtonDirector
Anny CarsonDirector
Cambria BlakelyDirector
Jessie KaelDirector
Leah SykesDirector
Terry LeeDirector
Daisy CruzSecretary
Nicole FeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,819
Program Service Revenue
$262,505
Investment Income
$355
Other Revenue
$19,387
All Other Contributions
$9,819
Change in Net Assets
$7,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,227
Other Expenses$51,946
Total Fundraising Expense$899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,343$10,271-$155,614
Current Officers, Directors, Trustees, and Key Employees$37,482$18,461-$55,943
Insurance$15,440$4,478-$19,918
Payroll Taxes$14,752$2,318-$17,070
Depreciation Depletion$8,286$1,758-$10,044
Occupancy$7,850$1,665-$9,515
Other Employee Benefits$2,412$1,188-$3,600
Office Expenses$882$1,156-$2,038
Other Expenses$1,056$150$12$1,206
All Other Expenses$212$72$887$1,171
Fees for Services Accounting-$900-$900
Fees for Services Other$575--$575
Advertising$524--$524
Total Functional Expenses$237,624$45,650$899$284,173
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,801
Fundraising Direct Expenses$3,414
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$17,776$17,776$3,030$14,746
Tshirt, Wrappi$5,025$5,025$384$4,641
Total Events$22,801$22,801$3,414$19,387
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
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 governing board has authorized and delegated the review to be performed by the executive director, business manager and treasurer. The form 990 has to be reviewed by all of them before the filing.

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

governing documents, policies, tax returns and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Broadway Childrens School of
EIN
94-3213017
Phone
5107639337
Address
394 ADAMS STREET, OAKLAND, CA 94610

Signing Officer

Name
Carrie Hill Masdeo
Title
Executive Director
Signed
2017-02-28
Discuss with paid preparer
No

Organization Details

Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
25

Preparer

Firm
Ray C Chan CPA
Address
2400 22nd Street Suite 100, Sacramento, CA 95818
Preparer
Ray C Chan
Phone
9164213388
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IRS990/OccupancyGrp/ProgramServicesAmt07850
IRS990/OccupancyGrp/TotalAmt09515
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01156
IRS990/OfficeExpensesGrp/ProgramServicesAmt0882
IRS990/OfficeExpensesGrp/TotalAmt02038
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt04845
IRS990/OtherAssetsTotalGrp/EOYAmt04846
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01188
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02412
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03600
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FEES/LICENSE/TAX
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt012
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt035
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11823
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21375
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3150
IRS990/OtherExpensesGrp/ProgramServicesAmt02810
IRS990/OtherExpensesGrp/ProgramServicesAmt11056
IRS990/OtherExpensesGrp/TotalAmt02857
IRS990/OtherExpensesGrp/TotalAmt11823
IRS990/OtherExpensesGrp/TotalAmt21375
IRS990/OtherExpensesGrp/TotalAmt31206
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010271
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0145343
IRS990/OtherSalariesAndWagesGrp/TotalAmt0155614
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02318
IRS990/PayrollTaxesGrp/ProgramServicesAmt014752
IRS990/PayrollTaxesGrp/TotalAmt017070
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08904
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010595
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & EXTEND. CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0262505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0262505
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010053
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt034
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt047441
IRS990/PYOtherRevenueAmt017703
IRS990/PYProgramServiceRevenueAmt0226090
IRS990/PYRevenuesLessExpensesAmt0-13901
IRS990/PYSalariesCompEmpBnftPaidAmt0220340
IRS990/PYTotalExpensesAmt0267781
IRS990/PYTotalRevenueAmt0253880
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07893
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0262505
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0211627
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212070
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0102125
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0112875
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0215000
IRS990ScheduleD/EquipmentGrp/BookValueAmt01227
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023469
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024696
IRS990ScheduleD/LandGrp/BookValueAmt027831
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027831
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt044946
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070822
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0115768
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01583
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04442
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06025
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0177712
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0the school has placed advertisements in local newspapers where its racially nondiscriminatory policy has been prominently included in the advertisements.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03414
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TSHIRT, WRAPPI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022801
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022801
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019387
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03414
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03030
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0384
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing board has authorized and delegated the review to be performed by the executive director, business manager and treasurer. The form 990 has to be reviewed by all of them before the filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1governing documents, policies, tax returns and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0439943

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.59$0.30$5.29$3.74$3.74$0.01
2023Detailed filing. Detailed filing data is available for this year.$5.41$0.27$5.14$2.93$3.50$0.57
2022Detailed filing. Detailed filing data is available for this year.$5.80$0.16$5.64$3.42$3.01$0.41
2021Detailed filing. Detailed filing data is available for this year.$5.81$0.21$5.61$3.94$2.98$0.96
2020Detailed filing. Detailed filing data is available for this year.$4.57$0.16$4.42$3.11$3.16$0.05
2019Detailed filing. Detailed filing data is available for this year.$4.79$0.30$4.49$3.38$3.08$0.30
2018Detailed filing. Detailed filing data is available for this year.$4.45$0.26$4.19$2.92$3.14$0.21
2017Detailed filing. Detailed filing data is available for this year.$4.68$0.28$4.40$3.03$2.92$0.11
2016Detailed filing. Detailed filing data is available for this year.$4.62$0.33$4.29$2.92$2.84$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.40$0.19$4.21$2.54$2.68$0.14
2014Summary only. Only limited summary data is available for this year.$4.60$0.25$4.35$2.62$2.82$0.20
2013Summary only. Only limited summary data is available for this year.$4.78$0.23$4.55$2.93$2.85$0.08
2012Summary only. Only limited summary data is available for this year.$4.74$0.27$4.47$3.04$2.92$0.12
2011Summary only. Only limited summary data is available for this year.$4.64$0.29$4.35$2.91$2.79$0.13