Civic Intelligence

Project Mind a Project for the Development and Education of Child

990 • Fiscal year 2023 • EIN 94-3252640

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 01, 2024

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

75th percentile

0.30x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$165,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

45%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,687,639

Up $288,792 (+21%) from 2022

Net Assets

Up

$1,173,642

Up $850,051 (+263%) from 2022

Liabilities

Down

$513,997

Down $561,259 (-52%) from 2022

Revenue

Up

$1,346,979

Up $420,412 (+45%) from 2022

Expenses

Down

$1,069,415

Down $142,354 (-12%) from 2022

Net Income

Up

$277,564

Up $562,766 (+197%) from 2022

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

2023

Assets$1,687,639
Liabilities$513,997
Net Assets$1,173,642

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

2023

Revenue$1,346,979
Expenses$1,069,415
Net Income$277,564
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 1, 2024
Return Version
2022v5.0
Gross Receipts
$1,346,979
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$1,089,733$1,489,733▲ $400,000
Cash and Non-Interest-Bearing Accounts$230,326$197,906▼ $32,420
Accounts Receivable$32,264$0▼ $32,264
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,352,323$1,687,639▲ $335,316
Other Assets Total-$0-
Liabilities
Deferred Revenue$456,245$494,602▲ $38,357
Accounts Payable and Accrued Expenses-$19,395-
Total Liabilities$456,245$513,997▲ $57,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$896,078$1,173,642▲ $277,564
Total Net Assets Fund Balance$896,078$1,173,642▲ $277,564
Total Liabilities and Net Assets / Fund Balance$1,352,323$1,687,639▲ $335,316
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katherine MichielsPresidentPT$165,000-$165,000
Maria ChavezExecutive DirectorFT$101,564$3,244$104,808

Board Members and Trustees

NameTitle
Steven BovarnickDirector
Sharon TetlowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$384,550
Program Service Revenue
$958,157
Investment Income
$4,272
Other Revenue
$0
All Other Contributions
$20,172
Change in Net Assets
$277,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$741,646
Other Expenses$301,745
Grants and Similar Amounts Paid$26,024
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,763--$408,763
Occupancy$188,417--$188,417
Payroll Taxes$168,818--$168,818
Current Officers, Directors, Trustees, and Key Employees$104,808--$104,808
Fees for Services Other$43,174$14,350-$57,524
Other Employee Benefits$34,465--$34,465
Grants to Domestic Individuals$26,024--$26,024
Pension Plan Contributions$24,792--$24,792
Advertising-$20,541-$20,541
Fees for Services Accounting-$15,451-$15,451
Office Expenses$9,872$2,024-$11,896
Other Expenses$7,916--$7,916
Total Functional Expenses$1,017,049$52,366$0$1,069,415
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 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
No
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 15A

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

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
EIN
94-3252640
Phone
4158210130
Address
1335 Guerrero Street, San Francisco, CA 94110

Signing Officer

Name
Katherine Michiels
Title
President
Signed
2024-07-01
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
23

Preparer

Firm
Malvoso CPA
Address
360 Grand Ave408, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0308
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0218
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07417
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04667
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016882
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0958157
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01205351
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01172132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01271002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01323845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05930487
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04272
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0308
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0218
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07417
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04667
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016882
IRS990ScheduleA/InvestmentIncomeCYPct00.00250
IRS990ScheduleA/InvestmentIncomePYPct00.00290
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99750
IRS990ScheduleA/PublicSupportPY509Pct00.99710
IRS990ScheduleA/PublicSupportTotal509Amt06790309
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01342707
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01522731
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01208555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01359469
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01356847
IRS990ScheduleA/Total509Grp/TotalAmt06790309
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01346979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01523039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01208773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01366886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01361514
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06807191
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/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt026024
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Scholarships of discounted tuition
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Value of tuition
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0165000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Katherine Michiels
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0165000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
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 board approves the salary recommendation.
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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01352323
IRS990/TotalAssetsEOYAmt01687639
IRS990/TotalAssetsGrp/BOYAmt01352323
IRS990/TotalAssetsGrp/EOYAmt01687639
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0384550
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052366
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01017049
IRS990/TotalFunctionalExpensesGrp/TotalAmt01069415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0456245
IRS990/TotalLiabilitiesEOYAmt0513997
IRS990/TotalLiabilitiesGrp/BOYAmt0456245
IRS990/TotalLiabilitiesGrp/EOYAmt0513997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0896078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01173642
IRS990/TotalOtherCompensationAmt03244
IRS990/TotalProgramServiceExpensesAmt01017049
IRS990/TotalProgramServiceRevenueAmt0958157
IRS990/TotalReportableCompFromOrgAmt0266564
IRS990/TotalRevenueGrp/ExclusionAmt04272
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0958157
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01346979
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01352323
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01687639
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01335 Guerrero Street
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094110
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0openmindsf.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

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
2023Detailed filing. Detailed filing data is available for this year.$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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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