Civic Intelligence

Frandelja Enrichment Center

EIN 94-3256620 • 501(c)3 • San Francisco, CA

Profile

FranDelJA provides full day, year round childcare for children ages 6 weeks to 5 years of age.

901 Fairfax Avenue BSan Francisco, CA 94124

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.21x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

47th percentile

3.2%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

81st percentile

$109,373

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

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

Asset Growth

77th percentile

19%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

44th percentile

4.4%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$4,832,563

Up $593,059 (+14%) from 2023

Liabilities

Up

$1,350,614

Up $473,730 (+54%) from 2023

Net Assets

Up

$3,481,949

Up $119,329 (+3.5%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin47th percentile

Revenue

Up

$4,250,419

Up $630,928 (+17%) from 2023

Expenses

Up

$4,017,689

Up $515,668 (+15%) from 2023

Net Income

Up

$232,730

Up $115,260 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $623,219Liabilities 2011: $235,733Net Assets 2011: $387,4862011Assets 2012: $608,865Liabilities 2012: $111,389Net Assets 2012: $497,4762012Assets 2013: $652,662Liabilities 2013: $86,827Net Assets 2013: $565,8352013Assets 2014: $816,288Liabilities 2014: $101,317Net Assets 2014: $714,9712014Assets 2015: $885,260Liabilities 2015: $117,327Net Assets 2015: $767,9332015Assets 2016: $890,177Liabilities 2016: $126,383Net Assets 2016: $763,7942016Assets 2017: $1,458,177Liabilities 2017: $167,410Net Assets 2017: $1,290,7672017Assets 2018: $2,324,218Liabilities 2018: $559,631Net Assets 2018: $1,764,5872018Assets 2019: $2,301,609Liabilities 2019: $198,985Net Assets 2019: $2,102,6242019Assets 2020: $2,707,681Liabilities 2020: $535,261Net Assets 2020: $2,172,4202020Assets 2021: $3,198,721Liabilities 2021: $567,874Net Assets 2021: $2,630,8472021Assets 2022: $3,565,331Liabilities 2022: $325,948Net Assets 2022: $3,239,3832022Assets 2023: $4,239,504Liabilities 2023: $876,884Net Assets 2023: $3,362,6202023Assets 2024: $4,832,563Liabilities 2024: $1,350,614Net Assets 2024: $3,481,9492024

Highlighted filing

2024

Assets$4,832,563
Liabilities$1,350,614
Net Assets$3,481,949
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,411,687Expenses 2011: $1,403,297Net Income 2011: $8,3902011Revenue 2012: $1,489,840Expenses 2012: $1,379,850Net Income 2012: $109,9902012Revenue 2013: $1,436,039Expenses 2013: $1,367,680Net Income 2013: $68,3592013Revenue 2014: $1,538,372Expenses 2014: $1,389,236Net Income 2014: $149,1362014Revenue 2015: $1,603,520Expenses 2015: $1,550,558Net Income 2015: $52,9622015Revenue 2016: $1,660,655Expenses 2016: $1,664,794Net Income 2016: -$4,1392016Revenue 2017: $2,335,519Expenses 2017: $1,808,546Net Income 2017: $526,9732017Revenue 2018: $2,565,752Expenses 2018: $2,091,932Net Income 2018: $473,8202018Revenue 2019: $3,133,304Expenses 2019: $2,795,267Net Income 2019: $338,0372019Revenue 2020: $2,944,782Expenses 2020: $2,874,986Net Income 2020: $69,7962020Revenue 2021: $2,945,933Expenses 2021: $2,487,506Net Income 2021: $458,4272021Revenue 2022: $3,467,814Expenses 2022: $2,859,278Net Income 2022: $608,5362022Revenue 2023: $3,619,491Expenses 2023: $3,502,021Net Income 2023: $117,4702023Revenue 2024: $4,250,419Expenses 2024: $4,017,689Net Income 2024: $232,7302024

Highlighted filing

2024

Revenue$4,250,419
Expenses$4,017,689
Net Income$232,730
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,832,563
Liabilities
$1,350,614
Net assets
$3,481,949
Revenue
$4,250,419
Expenses
$4,017,689
Net income
$232,730
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.83$1.35$3.48$4.25$4.02$0.23
2023Detailed filing. Detailed filing data is available for this year.$4.24$0.88$3.36$3.62$3.50$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.33$3.24$3.47$2.86$0.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.57$2.63$2.95$2.49$0.46
2020Detailed filing. Detailed filing data is available for this year.$2.71$0.54$2.17$2.94$2.87$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.30$0.20$2.10$3.13$2.80$0.34
2018Detailed filing. Detailed filing data is available for this year.$2.32$0.56$1.76$2.57$2.09$0.47
2017Detailed filing. Detailed filing data is available for this year.$1.46$0.17$1.29$2.34$1.81$0.53
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.13$0.76$1.66$1.66$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.12$0.77$1.60$1.55$0.05
2014Summary only. Only limited summary data is available for this year.$0.82$0.10$0.71$1.54$1.39$0.15
2013Summary only. Only limited summary data is available for this year.$0.65$0.09$0.57$1.44$1.37$0.07
2012Summary only. Only limited summary data is available for this year.$0.61$0.11$0.50$1.49$1.38$0.11
2011Summary only. Only limited summary data is available for this year.$0.62$0.24$0.39$1.41$1.40$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 24, 2025
Return Version
2023v6.0
Gross Receipts
$4,250,419
Mission and Program Overview

Mission

FranDelJA provides full day, year round childcare for children ages 6 weeks to 5 years of age.

FranDelJA Enrichment Center's (FrandDelJA) mission is to be the ear and the heart for children, families, and staff impacted by violence, poverty and fear. We are committed to provide quality education with a comprehensive support to promote lifelong success. FranDelJA provides full day, year round childcare for children ages 6 weeks to 5 years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,199,918$2,585,902▲ $385,984
Cash and Non-Interest-Bearing Accounts$1,211,392$1,490,231▲ $278,839
Land, Buildings, and Equipment, Net$705,922$566,037▼ $139,885
Accounts Receivable$93,403$70,159▼ $23,244
Prepaid Expenses and Deferred Charges$28,869$33,233▲ $4,364
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$4,239,504$4,832,563▲ $593,059
Other Assets Total-$87,001-
Liabilities
Deferred Revenue$614,843$919,837▲ $304,994
Accounts Payable and Accrued Expenses$222,041$257,365▲ $35,324
Other Liabilities-$143,412-
Unsecured Notes Loans Payable$40,000$30,000▼ $10,000
Total Liabilities$876,884$1,350,614▲ $473,730
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,342,557$3,405,853▲ $63,296
Net Assets With Donor Restrictions$20,063$76,096▲ $56,033
Total Net Assets Fund Balance$3,362,620$3,481,949▲ $119,329
Total Liabilities and Net Assets / Fund Balance$4,239,504$4,832,563▲ $593,059

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$554,324$459,553$1,013,877
Equipment$11,713$90,580$102,293
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tracy ListExecutive DirectorFT$133,253$133,253

Board Members and Trustees

NameTitle
Sandra YoungChairman
Karen SmithDirector
Marquez GrayDirector
Tobin B GabrinerDirector
Dion-Jay BrookterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,985,790
Program Service Revenue
$1,114,176
Investment Income
$146,885
Other Revenue
$3,568
All Other Contributions
$63,496
Change in Net Assets
$232,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,250,419
Revenue Not Reported on Form 990
$-45,815
Total Revenue per Audited Statements
$4,204,604
Total Revenue per Form 990
$4,250,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,111,181
Other Expenses$906,508
Total Fundraising Expense$31,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,395,774$117,093$22,958$2,535,825
Other Employee Benefits$210,509$10,755$2,158$223,422
Payroll Taxes$200,939$9,746$1,911$212,596
Current Officers, Directors, Trustees, and Key Employees$131,642$6,434$1,262$139,338
All Other Expenses$106,383$9,121$369$115,873
Other Expenses$91,565$4,475$877$96,917
Fees for Services Other-$66,465-$66,465
Occupancy$49,286$2,409$472$52,167
Insurance$21,330$1,043$204$22,577
Travel$1,940$95$19$2,054
Total Functional Expenses$3,726,099$260,092$31,498$4,017,689

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,017,689
Total Expenses per Audited Statements$4,017,689
Total Expenses per Form 990$4,017,689
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other liabilities$143,412
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
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 A, Line 2

“Sandra Young is the Board Chairman, a voting member and retired from FranDelJA 2/28/2022.Tracy List is the Executive Director and a voting member of the Board.”

Form 990, Part VI, Section A, Line 8B

“There are no committees of the Board of Directors.”

Form 990, Part VI, Section B, Line 11B

“The Executive Director and the Fiscal Manager review the Form 990 before it is filed.”

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

“A conflict of interest policy has been implemented and all conflicts and are reviewed by the Board on an annual basis.”

Form 990, Part VI, Section B, Line 15B

“The Fiscal Manager evaluates the current market and proposes salaries with the budget to the Board of Directors - they approve the amounts prior to any increase. When applicable during the fiscal period, any other organization officers and key employees'compensation is determined by the same process.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, financial statements and Form 990 available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
FranDelJA Enrichment Center
EIN
94-3256620
Phone
4158221699
Address
901 Fairfax Avenue B, San Francisco, CA 94124

Signing Officer

Name
Tracy List
Title
Executive Director
Signed
2025-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tobin Gabriner
Formed
1998
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
45

Preparer

Firm
Lamorena & Chang CPA
Address
22 BATTERY ST STE 412, SAN FRANCISCO, CA 94111
Preparer
Steven Chang
Phone
4157818441
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“FranDelJA is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its taxreturns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by FranDelJA in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. FranDelJA's returnsare subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.”

Raw XML AppendixShowing 400 of 450 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0222041
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0257365
IRS990/AccountsReceivableGrp/BOYAmt093403
IRS990/AccountsReceivableGrp/EOYAmt070159
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FranDelJA Enrichment Center's (FrandDelJA) mission is to be the ear and the heart for children, families, and staff impacted by violence, poverty and fear. We are committed to provide quality education with a comprehensive support to promote lifelong success. FranDelJA provides full day, year round childcare for children ages 6 weeks to 5 years of age.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt063496
IRS990/AllOtherExpensesGrp/FundraisingAmt0369
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09121
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0106383
IRS990/AllOtherExpensesGrp/TotalAmt0115873
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0FranDelJA Enrichment Center
IRS990/BooksInCareOfDetail/PhoneNum04158221699
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0950 Gilman Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Francisco
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094124
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01211392
IRS990/CashNonInterestBearingGrp/EOYAmt01490231
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt01262
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt06434
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0131642
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0139338
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02985790
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0146885
IRS990/CYOtherExpensesAmt0906508
IRS990/CYOtherRevenueAmt03568
IRS990/CYProgramServiceRevenueAmt01114176
IRS990/CYRevenuesLessExpensesAmt0232730
IRS990/CYSalariesCompEmpBnftPaidAmt03111181
IRS990/CYTotalExpensesAmt04017689
IRS990/CYTotalFundraisingExpenseAmt031498
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04250419
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0614843
IRS990/DeferredRevenueGrp/EOYAmt0919837
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0FranDelJA Enrichment Center is a private non-profit childcare and education center located in the Bay view Hunter's Point, San Francisco. Our desire is to be an active member of a diverse and growing community. By enhancing wellness and providing enriched education and quality care, FranDelJA is a safe haven for children and families impacted by inequities and trauma.The community that FranDelJA services is one of the highest need and most underserved communities in San Francisco. Bay view Hunter's Point neighborhood is home to more than 35,000 residents in an area of 8.6 square miles. To help meet the needs of the community, we operate a childcare and development center serving infants, toddlers and preschool children: FranDelJA - Fairfax has a total license capacity of 21 infants and 56 preschoolers. FranDelJA is a child development program that addresses the needs of the whole child. This includes his or her social and emotional well-being, physical and cognitive development and cultural and ethnic self - expression. We recognize the need to respect each child as an individual and want to work with families to understand each child's needs.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt020063
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt076096
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt045
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03726099
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt066465
IRS990/FeesForServicesOtherGrp/TotalAmt066465
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Tracy List
IRS990/Form990PartVIISectionAGrp/PersonNm1Karen Smith
IRS990/Form990PartVIISectionAGrp/PersonNm2Dion-Jay Brookter
IRS990/Form990PartVIISectionAGrp/PersonNm3Marquez Gray
IRS990/Form990PartVIISectionAGrp/PersonNm4Sandra Young
IRS990/Form990PartVIISectionAGrp/PersonNm5Tobin B Gabriner
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0133253
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt02922294
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04250419
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0204
IRS990/InsuranceGrp/ManagementAndGeneralAmt01043
IRS990/InsuranceGrp/ProgramServicesAmt021330
IRS990/InsuranceGrp/TotalAmt022577
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0146885
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0146885
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0550133
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0705922
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0566037
IRS990/LandBldgEquipCostOrOtherBssAmt01116170
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FranDelJA provides full day, year round childcare for children ages 6 weeks to 5 years of age.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03362620
IRS990/NetAssetsOrFundBalancesEOYAmt03481949
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-45812
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03342557
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03405853
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0472
IRS990/OccupancyGrp/ManagementAndGeneralAmt02409
IRS990/OccupancyGrp/ProgramServicesAmt049286
IRS990/OccupancyGrp/TotalAmt052167
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt087001
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02158
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010755
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0210509
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0223422
IRS990/OtherExpensesGrp/Desc0Contract Labor
IRS990/OtherExpensesGrp/Desc1Building Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Food Program
IRS990/OtherExpensesGrp/Desc3Depreciation
IRS990/OtherExpensesGrp/FundraisingAmt01268
IRS990/OtherExpensesGrp/FundraisingAmt1877
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025988
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16468
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24475
IRS990/OtherExpensesGrp/ProgramServicesAmt0256517
IRS990/OtherExpensesGrp/ProgramServicesAmt1132330
IRS990/OtherExpensesGrp/ProgramServicesAmt2127884
IRS990/OtherExpensesGrp/ProgramServicesAmt391565
IRS990/OtherExpensesGrp/TotalAmt0282505
IRS990/OtherExpensesGrp/TotalAmt1140066
IRS990/OtherExpensesGrp/TotalAmt2127884
IRS990/OtherExpensesGrp/TotalAmt396917
IRS990/OtherLiabilitiesGrp/EOYAmt0143412
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03568
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03568
IRS990/OtherRevenueTotalAmt03568
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt022958
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0117093
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02395774
IRS990/OtherSalariesAndWagesGrp/TotalAmt02535825
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01911
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09746
IRS990/PayrollTaxesGrp/ProgramServicesAmt0200939
IRS990/PayrollTaxesGrp/TotalAmt0212596
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028869
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033233
IRS990/PrincipalOfficerNm0Tobin Gabriner
IRS990/PriorPeriodAdjustmentsAmt0-67589
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Non-Certified Parent Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01114176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01114176
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03540896
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt042970
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01051396
IRS990/PYOtherRevenueAmt03406
IRS990/PYProgramServiceRevenueAmt032219
IRS990/PYRevenuesLessExpensesAmt0117470
IRS990/PYSalariesCompEmpBnftPaidAmt02450625
IRS990/PYTotalExpensesAmt03502021
IRS990/PYTotalRevenueAmt03619491
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0232730
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02199918
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02585902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02985790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03540896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03452003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02923805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02853138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015755632
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0146885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt042970
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01204
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06906
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0200570
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01268035
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03568
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03406
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03350
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-1142
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02110
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011292
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98670
IRS990ScheduleA/PublicSupportPY170Pct00.93260
IRS990ScheduleA/PublicSupportTotal170Amt015755632
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02985790
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03540896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03452003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02923805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02853138
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015755632
IRS990ScheduleA/TotalSupportAmt015967494
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011713
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090580
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102293
IRS990ScheduleD/ExpensesSubtotalAmt04017689
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0554324
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0459553
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01013877
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-45815
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0143412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other liabilities
IRS990ScheduleD/RevenueNotReportedAmt0-45815
IRS990ScheduleD/RevenueSubtotalAmt04250419
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FranDelJA is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its taxreturns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by FranDelJA in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. FranDelJA's returnsare subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0566037
IRS990ScheduleD/TotalExpensesPerForm990Amt04017689
IRS990ScheduleD/TotalLiabilityAmt0143412
IRS990ScheduleD/TotalRevenuePerForm990Amt04250419
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04204604
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04017689
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Sandra Young is the Board Chairman, a voting member and retired from FranDelJA 2/28/2022.Tracy List is the Executive Director and a voting member of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director and the Fiscal Manager review the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A conflict of interest policy has been implemented and all conflicts and are reviewed by the Board on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Fiscal Manager evaluates the current market and proposes salaries with the budget to the Board of Directors - they approve the amounts prior to any increase. When applicable during the fiscal period, any other organization officers and key employees'compensation is determined by the same process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its governing documents, financial statements and Form 990 available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 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/TotalAssetsBOYAmt04239504
IRS990/TotalAssetsEOYAmt04832563
IRS990/TotalAssetsGrp/BOYAmt04239504
IRS990/TotalAssetsGrp/EOYAmt04832563
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02985790
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt031498
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0260092
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03726099
IRS990/TotalFunctionalExpensesGrp/TotalAmt04017689
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0876884
IRS990/TotalLiabilitiesEOYAmt01350614
IRS990/TotalLiabilitiesGrp/BOYAmt0876884
IRS990/TotalLiabilitiesGrp/EOYAmt01350614
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03362620

Document Assets

No mirrored PDF or thumbnail assets are attached yet.