Civic Intelligence

Frandelja Enrichment Childrens Program

990 • Fiscal year 2025 • EIN 94-3256620

Jul 01, 2024 to Jun 30, 2025

Organization ProfileN/A
901 Fairfax Avenue BSan Francisco, CA 94124

(415) 822-1699

Siviq Scores

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

Liabilities / Assets

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.19x

Higher debt load relative to revenue than 55% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

82nd percentile

28%

Higher net margin than 82% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$146,523

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

88th percentile

27%

Faster asset growth than 88% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

84th percentile

35%

Faster revenue growth than 84% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$6,156,261

Up $1,323,698 (+27%) from 2024

Net Assets

Up

$5,073,682

Up $1,591,733 (+46%) from 2024

Liabilities

Down

$1,082,579

Down $268,035 (-20%) from 2024

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin82nd percentile

Revenue

Up

$5,733,704

Up $1,483,285 (+35%) from 2024

Expenses

Up

$4,142,387

Up $124,698 (+3.1%) from 2024

Net Income

Up

$1,591,317

Up $1,358,587 (+584%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$8.0M$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: $3,481,9492024Assets 2025: $6,156,261Liabilities 2025: $1,082,579Net Assets 2025: $5,073,6822025

Highlighted filing

2025

Assets$6,156,261
Liabilities$1,082,579
Net Assets$5,073,682
Open 2025 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this 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: $232,7302024Revenue 2025: $5,733,704Expenses 2025: $4,142,387Net Income 2025: $1,591,3172025

Highlighted filing

2025

Revenue$5,733,704
Expenses$4,142,387
Net Income$1,591,317
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 13, 2026
Return Version
2024v5.2
Gross Receipts
$5,733,704
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
Land, Buildings, and Equipment, Net$566,037$3,492,997▲ $2,926,960
Savings and Temporary Cash Investments$2,585,902$1,745,975▼ $839,927
Cash and Non-Interest-Bearing Accounts$1,490,231$830,075▼ $660,156
Accounts Receivable$70,159$53,013▼ $17,146
Prepaid Expenses and Deferred Charges$33,233$34,201▲ $968
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$4,832,563$6,156,261▲ $1,323,698
Other Assets Total$87,001$0▼ $87,001
Liabilities
Deferred Revenue$919,837$576,454▼ $343,383
Accounts Payable and Accrued Expenses$257,365$314,004▲ $56,639
Other Liabilities$143,412$172,121▲ $28,709
Unsecured Notes Loans Payable$30,000$20,000▼ $10,000
Total Liabilities$1,350,614$1,082,579▼ $268,035
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,405,853$5,053,619▲ $1,647,766
Net Assets With Donor Restrictions$76,096$20,063▼ $56,033
Total Net Assets Fund Balance$3,481,949$5,073,682▲ $1,591,733
Total Liabilities and Net Assets / Fund Balance$4,832,563$6,156,261▲ $1,323,698

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,460,000-$1,460,000
Buildings$1,441,455-$1,441,455
Leasehold Improvements$583,987$533,187$1,117,174
Equipment$7,555$97,111$104,666
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tracy ListExecutive DirectorFT$146,523$146,523

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
$4,800,506
Program Service Revenue
$870,203
Investment Income
$61,390
Other Revenue
$1,605
All Other Contributions
$2,753,460
Change in Net Assets
$1,591,317

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,733,704
Revenue Not Reported on Form 990
$916
Total Revenue per Audited Statements
$5,734,620
Total Revenue per Form 990
$5,733,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,397,446
Other Expenses$744,941
Total Fundraising Expense$29,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,598,116$111,947$21,696$2,731,759
Other Employee Benefits$244,950$11,816$2,277$259,043
Payroll Taxes$218,066$9,267$1,796$229,129
Current Officers, Directors, Trustees, and Key Employees$168,830$7,275$1,410$177,515
All Other Expenses$85,194$7,487$446$93,127
Other Expenses$76,301$3,237$627$80,165
Insurance$26,293$1,115$216$27,624
Fees for Services Other-$20,237-$20,237
Fees for Services Accounting-$18,700-$18,700
Occupancy$683$29$6$718
Travel$154$6$1$161
Total Functional Expenses$3,869,528$243,249$29,610$4,142,387

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,142,887
Expenses per Audited Statements$4,142,387
Total Expenses per Form 990$4,142,387
Expenses Not Reported on Form 990$500
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$172,121
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
2026-04-13
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
47

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.”

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IRS990/PayrollTaxesGrp/FundraisingAmt01796
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IRS990/PayrollTaxesGrp/TotalAmt0229129
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034201
IRS990/PrincipalOfficerNm0Tobin Gabriner
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYTotalRevenueAmt04250419
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01591317
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02585902
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01745975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04800506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02985790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03540896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03452003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02923805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017703000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt061390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0146885
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01204
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02605
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0255054
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02056083
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01605
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03568
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03350
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-1142
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010787
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.98670
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03452003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02923805
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017703000
IRS990ScheduleA/TotalSupportAmt017968841
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0500
IRS990ScheduleD/EquipmentGrp/BookValueAmt07555
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097111
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01460000
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01117174
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other liabilities
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IRS990ScheduleD/RevenueSubtotalAmt05733704
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
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IRS990ScheduleD/TotalExpensesPerForm990Amt04142387
IRS990ScheduleD/TotalLiabilityAmt0172121
IRS990ScheduleD/TotalRevenuePerForm990Amt05733704
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05734620
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04142887
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
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04832563

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,156,261
Liabilities
$1,082,579
Net assets
$5,073,682
Revenue
$5,733,704
Expenses
$4,142,387
Net income
$1,591,317
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.16$1.08$5.07$5.73$4.14$1.59
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