Civic Intelligence

Project Mind a Project for the Development and Education of Child

990 • Fiscal year 2021 • EIN 94-3252640

Sep 01, 2020 to Aug 31, 2021 • Filed on Mar 28, 2022

1335 Guerrero StreetSan Francisco, CA 94110

(415) 821-0130

Siviq Scores

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

Liabilities / Assets

88th percentile

0.65x

Higher debt load relative to assets than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.85x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

40th percentile

7.4%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$133,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

90th percentile

72%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,578,410

Up $660,681 (+72%) from 2020

Net Assets

Up

$549,980

Up $65,374 (+13%) from 2020

Liabilities

Up

$1,028,430

Up $595,307 (+137%) from 2020

Revenue

Down

$1,208,773

Down $158,113 (-12%) from 2020

Expenses

Down

$1,119,249

Down $242,303 (-18%) from 2020

Net Income

Up

$89,524

Up $84,190 (+1578%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $588,730Liabilities 2011: $205,649Net Assets 2011: $383,0812011Assets 2012: $215,673Liabilities 2012: $6,491Net Assets 2012: $209,1822012Assets 2013: $6,491Liabilities 2013: $6,491Net Assets 2013: $02013Assets 2014: $249,109Liabilities 2014: $0Net Assets 2014: $249,1092014Assets 2015: $1,276,925Liabilities 2015: $913,371Net Assets 2015: $363,5542015Assets 2016: $377,845Liabilities 2016: $0Net Assets 2016: $377,8452016Assets 2017: $1,339,582Liabilities 2017: $537,482Net Assets 2017: $802,1002017Assets 2018: $1,310,163Liabilities 2018: $503,636Net Assets 2018: $806,5272018Assets 2019: $815,959Liabilities 2019: $369,090Net Assets 2019: $446,8692019Assets 2020: $917,729Liabilities 2020: $433,123Net Assets 2020: $484,6062020Assets 2021: $1,578,410Liabilities 2021: $1,028,430Net Assets 2021: $549,9802021Assets 2022: $1,398,847Liabilities 2022: $1,075,256Net Assets 2022: $323,5912022Assets 2023: $1,687,639Liabilities 2023: $513,997Net Assets 2023: $1,173,6422023Assets 2024: $2,074,772Liabilities 2024: $435,941Net Assets 2024: $1,638,8312024Assets 2025: $2,108,300Liabilities 2025: $660,720Net Assets 2025: $1,447,5802025

Highlighted filing

2021

Assets$1,578,410
Liabilities$1,028,430
Net Assets$549,980

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,693,270Expenses 2011: $1,614,239Net Income 2011: $79,0312011Expenses 2012: $1,174,4822012Expenses 2013: $1,183,4472013Revenue 2014: $2,110,537Expenses 2014: $1,861,428Net Income 2014: $249,1092014Revenue 2015: $1,528,624Expenses 2015: $1,414,179Net Income 2015: $114,4452015Revenue 2016: $2,014,851Expenses 2016: $2,000,560Net Income 2016: $14,2912016Revenue 2017: $1,489,125Expenses 2017: $1,231,172Net Income 2017: $257,9532017Revenue 2018: $1,257,778Expenses 2018: $1,316,139Net Income 2018: -$58,3612018Revenue 2019: $1,361,514Expenses 2019: $1,377,004Net Income 2019: -$15,4902019Revenue 2020: $1,366,886Expenses 2020: $1,361,552Net Income 2020: $5,3342020Revenue 2021: $1,208,773Expenses 2021: $1,119,249Net Income 2021: $89,5242021Revenue 2022: $926,567Expenses 2022: $1,211,769Net Income 2022: -$285,2022022Revenue 2023: $1,346,979Expenses 2023: $1,069,415Net Income 2023: $277,5642023Revenue 2024: $1,027,490Expenses 2024: $1,052,701Net Income 2024: -$25,2112024Revenue 2025: $983,033Expenses 2025: $1,099,284Net Income 2025: -$116,2512025

Highlighted filing

2021

Revenue$1,208,773
Expenses$1,119,249
Net Income$89,524
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Mar 28, 2022
Return Version
2020v4.0
Gross Receipts
$1,208,773
Mission and Program Overview

Mission

Open Mind assists middle and low income San Francisco area families to obtain quality child care and improve and enrich educational opportunities through elementary, after school, enrichment, summer camp and Y.U.M. Chefs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$298,691$1,089,733▲ $791,042
Savings and Temporary Cash Investments$495,666$347,317▼ $148,349
Cash and Non-Interest-Bearing Accounts$92,943$83,104▼ $9,839
Accounts Receivable$30,429$58,256▲ $27,827
Total Assets$917,729$1,578,410▲ $660,681
Liabilities
Deferred Revenue$431,023$1,028,430▲ $597,407
Accounts Payable and Accrued Expenses$2,100--
Total Liabilities$433,123$1,028,430▲ $595,307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$484,606$549,980▲ $65,374
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$484,606$549,980▲ $65,374
Total Liabilities and Net Assets / Fund Balance$917,729$1,578,410▲ $660,681
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katherine MichielsPresidentPT$133,000$133,000
Randall JohnsonTreasurer and Head of School (former)FT$107,895$107,895
Maria ChavezInterim Head of SchoolFT$97,508$97,508

Board Members and Trustees

NameTitle
Marisa GonzalezBoard Member
Steven BovarnickBoard Member
Sharon TetlowSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$36,423
Program Service Revenue
$1,172,132
Investment Income
$218
Other Revenue
$0
All Other Contributions
$36,423
Change in Net Assets
$89,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$596,876
Other Expenses$347,288
Grants and Similar Amounts Paid$175,085
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,281--$234,281
Payroll Taxes$185,838--$185,838
Grants to Domestic Individuals$175,085--$175,085
Occupancy$158,735--$158,735
Current Officers, Directors, Trustees, and Key Employees$106,200--$106,200
Fees for Services Other$42,129$7,802-$49,931
Other Employee Benefits$48,571--$48,571
Insurance$18,009$7,512-$25,521
Advertising-$24,328-$24,328
Office Expenses$22,975$308-$23,283
Pension Plan Contributions$21,986--$21,986
Fees for Services Accounting-$14,801-$14,801
Other Expenses$4,536$0$0$4,536
Fees for Services Legal-$3,765-$3,765
Total Functional Expenses$1,060,733$58,516$0$1,119,249
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Katherine MichielsPresidentFacilities use feeNo$133,000
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Section B, Line 11B

The 990 is emailed to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

All agenda items are reviewed for conflict of interest during meetings.

Form 990, Part VI, Section B, Line 15

Hired an outside agency to do an employee search for salary comparison and develop job description, the baord approves the salary recomendation.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Open Mind a Project for the Development and Education of Child
EIN
94-3252640
Phone
4158210130
Address
1335 Guerrero Street, San Francisco, CA 94110

Signing Officer

Name
Katherine Michiels
Title
President
Phone
4154211834
Signed
2022-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Michiels
Formed
1999
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
37
Volunteers
0

Preparer

Firm
Shelby Malvoso CPA
Address
360 Grand Ave 408, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01172132
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0495666
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347317
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt036423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt088467
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt072342
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0129066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0359300
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0218
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07417
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04667
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06604
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05157
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt024063
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01172132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01271002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01323845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01178832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01354902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06300713
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0218
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07417
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04667
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06604
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt024063
IRS990ScheduleA/InvestmentIncomeCYPct00.00360
IRS990ScheduleA/InvestmentIncomePYPct00.0035
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99640
IRS990ScheduleA/PublicSupportPY509Pct00.9957
IRS990ScheduleA/PublicSupportTotal509Amt06660013
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01208555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01359469
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01356847
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01251174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01483968
IRS990ScheduleA/Total509Grp/TotalAmt06660013
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01208773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01366886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01361514
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01257778
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01489125
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06684076
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0175085
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization provides scholarships for discounted tuition.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Katherine Michiels
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0133000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Facilities use fee
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is emailed to all board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All agenda items are reviewed for conflict of interest during meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Hired an outside agency to do an employee search for salary comparison and develop job description, the baord approves the salary recomendation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0917729
IRS990/TotalAssetsEOYAmt01578410
IRS990/TotalAssetsGrp/BOYAmt0917729
IRS990/TotalAssetsGrp/EOYAmt01578410
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt036423
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058516
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01060733
IRS990/TotalFunctionalExpensesGrp/TotalAmt01119249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0433123
IRS990/TotalLiabilitiesEOYAmt01028430
IRS990/TotalLiabilitiesGrp/BOYAmt0433123
IRS990/TotalLiabilitiesGrp/EOYAmt01028430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0484606
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0549980
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01060733
IRS990/TotalProgramServiceRevenueAmt01172132
IRS990/TotalReportableCompFromOrgAmt0338403
IRS990/TotalRevenueGrp/ExclusionAmt0218
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01172132
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01208773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.66$1.45$0.98$1.10$0.12
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.44$1.64$1.03$1.05$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.51$1.17$1.35$1.07$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.08$0.32$0.93$1.21$0.29
2021Detailed filing. Detailed filing data is available for this year.$1.58$1.03$0.55$1.21$1.12$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.43$0.48$1.37$1.36$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.37$0.45$1.36$1.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.50$0.81$1.26$1.32$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.54$0.80$1.49$1.23$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$2.01$2.00$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.91$0.36$1.53$1.41$0.11
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$2.11$1.86$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.00$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$1.17
2011Summary only. Only limited summary data is available for this year.$0.59$0.21$0.38$1.69$1.61$0.08