Civic Intelligence

Challenge Day Fund

990 • Fiscal year 2019 • EIN 94-3386810

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 30, 2020

2520 Stanwell DriveConcord, CA 94520

(925) 957-0234

Siviq Scores

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

Liabilities / Assets

64th percentile

0.19x

Higher debt load relative to assets than 64% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,022

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

2.1%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,325,491

Up $279,851 (+27%) from 2018

Net Assets

Up

$1,076,131

Up $320,497 (+42%) from 2018

Liabilities

Down

$249,360

Down $40,646 (-14%) from 2018

Revenue

Up

$2,399,568

Up $49,508 (+2.1%) from 2018

Expenses

Up

$2,077,857

Up $50,336 (+2.5%) from 2018

Net Income

Down

$321,711

Down $828 (-0.3%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,719,489Liabilities 2010: $301,433Net Assets 2010: $1,418,0562010Assets 2011: $1,597,676Liabilities 2011: $391,463Net Assets 2011: $1,206,2132011Assets 2012: $868,683Liabilities 2012: $220,386Net Assets 2012: $648,2972012Assets 2013: $831,178Liabilities 2013: $297,912Net Assets 2013: $533,2662013Assets 2014: $708,176Liabilities 2014: $404,988Net Assets 2014: $303,1882014Assets 2015: $614,677Liabilities 2015: $269,664Net Assets 2015: $345,0132015Assets 2016: $528,008Liabilities 2016: $256,191Net Assets 2016: $271,8172016Assets 2017: $571,026Liabilities 2017: $137,343Net Assets 2017: $433,6832017Assets 2018: $1,045,640Liabilities 2018: $290,006Net Assets 2018: $755,6342018Assets 2019: $1,325,491Liabilities 2019: $249,360Net Assets 2019: $1,076,1312019Assets 2020: $1,230,016Liabilities 2020: $239,740Net Assets 2020: $990,2762020Assets 2021: $817,462Liabilities 2021: $557,974Net Assets 2021: $259,4882021Assets 2022: $585,596Liabilities 2022: $646,040Net Assets 2022: -$60,4442022Assets 2023: $59,082Liabilities 2023: $546,085Net Assets 2023: -$487,0032023Assets 2024: -$4,706Liabilities 2024: $438,654Net Assets 2024: -$443,3602024

Highlighted filing

2019

Assets$1,325,491
Liabilities$249,360
Net Assets$1,076,131

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,581,8022010Revenue 2011: $3,057,123Expenses 2011: $3,270,820Net Income 2011: -$213,6972011Expenses 2012: $3,390,2742012Expenses 2013: $3,016,1222013Revenue 2014: $2,673,060Expenses 2014: $2,903,138Net Income 2014: -$230,0782014Revenue 2015: $2,740,232Expenses 2015: $2,697,618Net Income 2015: $42,6142015Revenue 2016: $2,409,627Expenses 2016: $2,482,823Net Income 2016: -$73,1962016Revenue 2017: $2,421,350Expenses 2017: $2,247,241Net Income 2017: $174,1092017Revenue 2018: $2,350,060Expenses 2018: $2,027,521Net Income 2018: $322,5392018Revenue 2019: $2,399,568Expenses 2019: $2,077,857Net Income 2019: $321,7112019Revenue 2020: $2,088,119Expenses 2020: $2,121,578Net Income 2020: -$33,4592020Revenue 2021: $746,583Expenses 2021: $1,465,368Net Income 2021: -$718,7852021Revenue 2022: $1,196,295Expenses 2022: $1,501,908Net Income 2022: -$305,6132022Revenue 2023: $1,293,119Expenses 2023: $1,703,559Net Income 2023: -$410,4402023Revenue 2024: $179,757Expenses 2024: $136,114Net Income 2024: $43,6432024

Highlighted filing

2019

Revenue$2,399,568
Expenses$2,077,857
Net Income$321,711
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 30, 2020
Return Version
2018v3.1
Gross Receipts
$2,399,568
Mission and Program Overview

Mission

Stop teen violence, drug and alcohol abuse. Challenge day's mission is to provide youth and their communities with experiential workshops and programs that improve school and community climate, positively influence student acheivement, strengthen cross cultural connections, and reduce conflict and bullying.

Provide experiential learning workshops that stop teen violence and promote positive behaviors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$135,095$582,455▲ $447,360
Cash and Non-Interest-Bearing Accounts$700,005$479,860▼ $220,145
Accounts Receivable$130,442$160,816▲ $30,374
Prepaid Expenses and Deferred Charges$16,319$17,984▲ $1,665
Land, Buildings, and Equipment, Net$3,254$9,602▲ $6,348
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$1,045,640$1,325,491▲ $279,851
Other Assets Total$60,525$74,774▲ $14,249
Liabilities
Deferred Revenue$242,380$188,133▼ $54,247
Accounts Payable and Accrued Expenses$47,626$61,227▲ $13,601
Total Liabilities$290,006$249,360▼ $40,646
Net Assets / Fund Balance
Unrestricted Net Assets$653,822$970,960▲ $317,138
Temporarily Rstr Net Assets$101,812$105,171▲ $3,359
Total Net Assets Fund Balance$755,634$1,076,131▲ $320,497
Total Liabilities and Net Assets / Fund Balance$1,045,640$1,325,491▲ $279,851

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,602$290,305-
Leasehold Improvements-$54,077-
Other Assets Org$64,800--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ana C RubioFin. DirectorFT$73,022$73,022
Rich Dutra-St JohnFounderFT$58,142$58,142
Yvonne St John-DutraFounderFT$54,080$54,080
Jennifer WilsonBoard Member-$18,234$18,234
Laura ChavezExecutive DirectorFT$10,910$10,910

Board Members and Trustees

NameTitle
Justin HiltonCo-President
Rachel SheinbeinCo-President
Christine Klaassen-St PierreBoard Member
Donna LipmanBoard Member
Jeff MaloneBoard Member
Rick SeigerBoard Member
Semira RahemtullaBoard Member
Sammy Jo RudySecretary
Victoria GazulisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,838
Program Service Revenue
$2,142,276
Investment Income
$0
Other Revenue
$14,454
All Other Contributions
$242,838
Change in Net Assets
$321,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,399,568
Total Revenue per Audited Statements
$2,399,568
Total Revenue per Form 990
$2,399,568
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,558,393
Other Expenses$519,464
Total Fundraising Expense$83,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$973,680$105,574$46,968$1,126,222
Current Officers, Directors, Trustees, and Key Employees$185,350$20,097$8,941$214,388
Payroll Taxes$104,975$12,206$4,883$122,064
Occupancy$74,935$32,115-$107,050
Other Employee Benefits$80,679$10,743$4,297$95,719
Information Technology$30,033$21,768$6,674$58,475
All Other Expenses$38,035-$12,127$50,162
Fees for Services Accounting$8,032$12,047-$20,079
Office Expenses$10,091$9,391-$19,482
Other Expenses$15,922--$15,922
Fees for Services Legal$4,373--$4,373
Depreciation Depletion$1,918--$1,918
Total Functional Expenses$1,770,026$223,941$83,890$2,077,857

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,079,071
Expenses per Audited Statements$2,077,857
Total Expenses per Form 990$2,077,857
Expenses Not Reported on Form 990$1,214
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
BelgiumPrg at School & Communities18 Adult Workshp Days Held00$0
NetherlandsPrg at School & Communities39 Challenge Days & Workshop00$0
CanadaProgram Services at School4 Challenge Days Held00$0
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
-Licensing Bus.Owned by 2 Board MemNo$208,852

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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Richie st. John-dutra and yvonne dutra-st. John are married to each other.

Form 990, Part VI, Line 11B: Form 990 Review Process

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A yearly questionnaire is required from applicable people.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors approves the compensation of the executive director using independent salary surveys for nonprofit organizations in the region to evaluate the comparability of salaries.

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

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

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

Federal Tax Returns are available at guidestar.org and charitynavigator.org.

Filing and Contact Details

Filer

Filer Name
Challenge Day
EIN
94-3386810
Phone
9259570234
Address
2520 STANWELL DRIVE, CONCORD, CA 94520

Signing Officer

Name
Laura Chavez
Title
Executive Director
Signed
2020-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Chavez
Formed
2001
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
12
Employees
32
Volunteers
10,009

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Husne Siddiqui-Khan
Phone
9256030800
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Bad debt expenses = -$1214

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IRS990/Form990PartVIISectionAGrp/PersonNm5Yvonne St John-Dutra
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Co-President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Founder
IRS990/Form990PartVIISectionAGrp/TitleTxt5Founder
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990ScheduleA/InvestmentIncomeCYPct00.00030

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.44$0.44$0.18$0.14$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.55$0.49$1.29$1.70$0.41
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.65$0.06$1.20$1.50$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.56$0.26$0.75$1.47$0.72
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.24$0.99$2.09$2.12$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.25$1.08$2.40$2.08$0.32
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.29$0.76$2.35$2.03$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.14$0.43$2.42$2.25$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.26$0.27$2.41$2.48$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.27$0.35$2.74$2.70$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.40$0.30$2.67$2.90$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.30$0.53$3.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.22$0.65$3.39
2011Summary only. Only limited summary data is available for this year.$1.60$0.39$1.21$3.06$3.27$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.30$1.42$2.58