Civic Intelligence

Bay Area Kinderstube

990 • Fiscal year 2019 • EIN 94-3223733

Sep 01, 2018 to Aug 31, 2019 • Filed on Jul 10, 2020

842 Key Route BlvdAlbany, CA 94706

(510) 525-3105

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.04x

Higher debt load relative to assets than 52% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.03x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

59th percentile

7.4%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$625,478

Down $104,541 (-14%) from 2018

Net Assets

Up

$602,099

Up $63,159 (+12%) from 2018

Liabilities

Down

$23,379

Down $167,700 (-88%) from 2018

Revenue

Up

$851,646

Up $109,052 (+15%) from 2018

Expenses

Up

$788,508

Up $72,953 (+10%) from 2018

Net Income

Up

$63,138

Up $36,099 (+134%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $354,677Liabilities 2011: $36,139Net Assets 2011: $318,5382011Assets 2012: $407,501Liabilities 2012: $52,752Net Assets 2012: $354,7492012Assets 2013: $451,305Liabilities 2013: $64,392Net Assets 2013: $386,9132013Assets 2014: $466,238Liabilities 2014: $52,760Net Assets 2014: $413,4782014Assets 2015: $499,483Liabilities 2015: $55,548Net Assets 2015: $443,9352015Assets 2016: $552,043Liabilities 2016: $76,499Net Assets 2016: $475,5442016Assets 2017: $560,829Liabilities 2017: $48,927Net Assets 2017: $511,9022017Assets 2018: $730,019Liabilities 2018: $191,079Net Assets 2018: $538,9402018Assets 2019: $625,478Liabilities 2019: $23,379Net Assets 2019: $602,0992019Assets 2020: $600,922Liabilities 2020: $7,392Net Assets 2020: $593,5302020Assets 2021: $773,090Liabilities 2021: $133,499Net Assets 2021: $639,5912021Assets 2022: $705,081Liabilities 2022: $11,052Net Assets 2022: $694,0292022Assets 2023: $714,851Liabilities 2023: $40,131Net Assets 2023: $674,7202023Assets 2024: $691,430Liabilities 2024: $81,431Net Assets 2024: $609,9992024Assets 2025: $659,245Liabilities 2025: $73,926Net Assets 2025: $585,3192025

Highlighted filing

2019

Assets$625,478
Liabilities$23,379
Net Assets$602,099

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $400,308Expenses 2011: $382,607Net Income 2011: $17,7012011Revenue 2012: $477,259Expenses 2012: $441,048Net Income 2012: $36,2112012Revenue 2013: $515,340Expenses 2013: $483,176Net Income 2013: $32,1642013Revenue 2014: $537,302Expenses 2014: $510,737Net Income 2014: $26,5652014Revenue 2015: $586,856Expenses 2015: $556,399Net Income 2015: $30,4572015Revenue 2016: $598,154Expenses 2016: $566,546Net Income 2016: $31,6082016Revenue 2017: $674,017Expenses 2017: $637,658Net Income 2017: $36,3592017Revenue 2018: $742,594Expenses 2018: $715,555Net Income 2018: $27,0392018Revenue 2019: $851,646Expenses 2019: $788,508Net Income 2019: $63,1382019Revenue 2020: $738,229Expenses 2020: $746,795Net Income 2020: -$8,5662020Revenue 2021: $750,199Expenses 2021: $704,138Net Income 2021: $46,0612021Revenue 2022: $944,115Expenses 2022: $889,677Net Income 2022: $54,4382022Revenue 2023: $987,934Expenses 2023: $1,007,243Net Income 2023: -$19,3092023Revenue 2024: $1,036,460Expenses 2024: $1,100,471Net Income 2024: -$64,0112024Revenue 2025: $1,165,313Expenses 2025: $1,186,412Net Income 2025: -$21,0992025

Highlighted filing

2019

Revenue$851,646
Expenses$788,508
Net Income$63,138
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 10, 2020
Return Version
2018v3.1
Gross Receipts
$851,646
Mission and Program Overview

Mission

Full immersion german-language program for children aged 2.5 to 17.

Full immersion german-language program for children aged 2.5 to 17. In 2017-18, served 27+ preschool aged children and 170+ children grades k-11.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$538,940$602,099▲ $63,159
Savings and Temporary Cash Investments$592,656$543,117▼ $49,539
Cash and Non-Interest-Bearing Accounts$69,688$137,166▲ $67,478
Prepaid Expenses and Deferred Charges$18,466$30,951▲ $12,485
Land, Buildings, and Equipment, Net$22,329$23,900▲ $1,571
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-
Accounts Receivable$26,883$-117,156▼ $144,039
Total Assets$730,022$625,478▼ $104,544
Other Assets Total-$7,500-
Liabilities
Deferred Revenue$170,312$15,593▼ $154,719
Accounts Payable and Accrued Expenses$20,767$7,786▼ $12,981
Other Liabilities$3--
Total Liabilities$191,082$23,379▼ $167,703
Net Assets / Fund Balance
Total Net Assets Fund Balance$538,940$602,099▲ $63,159
Total Liabilities and Net Assets / Fund Balance$730,022$625,478▼ $104,544

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$21,285$26,496$47,781
Equipment-$40,847$40,847
Other Land Buildings$2,615$442$3,057
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica RaedlerPresident
Chelsea SchollVice President
Jennifer KuehlDirector
Michael KuhlenDirector
Peter JarauschDirector
Sabine KlenschDirector
Sonja SeckingerDirector
Susanne PolosDirector
Timo KunkelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$64,939
Program Service Revenue
$786,280
Investment Income
$427
Other Revenue
$0
All Other Contributions
$64,939
Change in Net Assets
$63,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$560,141
Other Expenses$228,367
Total Fundraising Expense$7,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,894$45,289$5,032$503,215
Occupancy$97,644$9,764$1,085$108,493
Payroll Taxes$38,461$3,846$427$42,734
Insurance$19,417$1,941$216$21,574
All Other Expenses$16,179$1,620$178$17,977
Fees for Services Accounting$13,883$1,389$154$15,426
Other Employee Benefits$12,773$1,277$142$14,192
Other Expenses$5,236$524$58$5,818
Depreciation Depletion$3,767$377$42$4,186
Fees for Services Other$2,208$221$24$2,453
Travel$1,599$160$18$1,777
Office Expenses$1,007$101$11$1,119
Advertising$621$62$7$690
Total Functional Expenses$709,657$70,969$7,882$788,508
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
No
Backup withholding compliance
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
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

No review was or will be conducted.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

All documents are made available upon request.

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

A digital copy of the organization's Form 990 was provided to all Officers/Directors on the Board of Directors. The Board approved the Form 990 by majority vote.

Filing and Contact Details

Filer

Filer Name
Bay Area Kinder Stube
EIN
94-3223733
Phone
5105253105
Address
842 KEY ROUTE BLVD, ALBANY, CA 94706

Signing Officer

Name
Michael Kuhlen
Title
Treasurer
Signed
2020-07-10
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
30

Preparer

Firm
Rabin & Company
Address
444 Kearney Street, El Cerrito, CA 94530
Preparer
Jessica R Getz
Phone
5105271177
Raw XML AppendixShowing 400 of 502 raw XML fields

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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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02359
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11100
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2939
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3524
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IRS990/OtherExpensesGrp/ProgramServicesAmt29387
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IRS990/OtherExpensesGrp/TotalAmt026208
IRS990/OtherExpensesGrp/TotalAmt112216
IRS990/OtherExpensesGrp/TotalAmt210430
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045289
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452894
IRS990/OtherSalariesAndWagesGrp/TotalAmt0503215
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0427
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03846
IRS990/PayrollTaxesGrp/ProgramServicesAmt038461
IRS990/PayrollTaxesGrp/TotalAmt042734
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030951
IRS990/PriorPeriodAdjustmentsAmt021
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IRS990/ProgramServiceRevenueGrp/Desc3SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc4WORKSHOPS & SCHOOL EVENTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117813
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2401558
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt394365
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt48286
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0256101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117813
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2401558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt394365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48286
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt063138
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0791121
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0538940
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0602099
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0592656
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0543117
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047587
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034817
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt026355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0218679
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0427
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0432
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0351
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0286
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0415
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0777984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0687943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0618512
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0553241
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0557801
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt010224
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt010222
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt011126
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04950
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt044818
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0432
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0351
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0286
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0415
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01911
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0751
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0751
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt03458978
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0851219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0743148
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0676321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0599184
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0589106
IRS990ScheduleA/Total509Grp/TotalAmt03458978
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0851646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0744331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0676672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0599470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0589521
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03461640
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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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.$0.66$0.07$0.59$1.17$1.19$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.08$0.61$1.04$1.10$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$0.99$1.01$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.01$0.69$0.94$0.89$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.77$0.13$0.64$0.75$0.70$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.74$0.75$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.60$0.85$0.79$0.06
2018Summary only. Only limited summary data is available for this year.$0.73$0.19$0.54$0.74$0.72$0.03
2017Summary only. Only limited summary data is available for this year.$0.56$0.05$0.51$0.67$0.64$0.04
2016Summary only. Only limited summary data is available for this year.$0.55$0.08$0.48$0.60$0.57$0.03
2015Summary only. Only limited summary data is available for this year.$0.50$0.06$0.44$0.59$0.56$0.03
2014Summary only. Only limited summary data is available for this year.$0.47$0.05$0.41$0.54$0.51$0.03
2013Summary only. Only limited summary data is available for this year.$0.45$0.06$0.39$0.52$0.48$0.03
2012Summary only. Only limited summary data is available for this year.$0.41$0.05$0.35$0.48$0.44$0.04
2011Summary only. Only limited summary data is available for this year.$0.35$0.04$0.32$0.40$0.38$0.02