Civic Intelligence

Ann Martin Center

990 • Fiscal year 2019 • EIN 94-6099000

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 17, 2020

PO Box 5488Berkeley, CA 94705

(510) 655-7880

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.52x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.33x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

9th percentile

-31%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

88th percentile

$181,597

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

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

Asset Growth

3rd percentile

-32%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Down

$2,295,315

Down $1,088,778 (-32%) from 2018

Net Assets

Down

$1,098,443

Down $1,086,465 (-50%) from 2018

Liabilities

Down

$1,196,872

Down $2,313 (-0.2%) from 2018

Revenue

Down

$3,592,968

Down $815,027 (-18%) from 2018

Expenses

Down

$4,706,621

Down $199,673 (-4.1%) from 2018

Net Income

Down

-$1,113,653

Down $615,354 (-123%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,497,402Liabilities 2011: $718,282Net Assets 2011: $1,779,1202011Assets 2012: $2,670,928Liabilities 2012: $792,698Net Assets 2012: $1,878,2302012Assets 2013: $3,477,535Liabilities 2013: $1,587,676Net Assets 2013: $1,889,8592013Assets 2014: $3,571,444Liabilities 2014: $680,658Net Assets 2014: $2,890,7862014Assets 2015: $3,881,170Liabilities 2015: $1,056,159Net Assets 2015: $2,825,0112015Assets 2016: $3,734,123Liabilities 2016: $882,240Net Assets 2016: $2,851,8832016Assets 2017: $3,537,195Liabilities 2017: $934,294Net Assets 2017: $2,602,9012017Assets 2018: $3,384,093Liabilities 2018: $1,199,185Net Assets 2018: $2,184,9082018Assets 2019: $2,295,315Liabilities 2019: $1,196,872Net Assets 2019: $1,098,4432019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2019

Assets$2,295,315
Liabilities$1,196,872
Net Assets$1,098,443

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,643,154Expenses 2011: $3,656,155Net Income 2011: -$13,0012011Revenue 2012: $3,719,666Expenses 2012: $3,627,028Net Income 2012: $92,6382012Expenses 2013: $4,341,4272013Revenue 2014: $5,683,496Expenses 2014: $4,779,065Net Income 2014: $904,4312014Revenue 2015: $4,969,871Expenses 2015: $5,013,795Net Income 2015: -$43,9242015Revenue 2016: $4,862,618Expenses 2016: $4,840,755Net Income 2016: $21,8632016Revenue 2017: $4,609,050Expenses 2017: $4,941,918Net Income 2017: -$332,8682017Revenue 2018: $4,407,995Expenses 2018: $4,906,294Net Income 2018: -$498,2992018Revenue 2019: $3,592,968Expenses 2019: $4,706,621Net Income 2019: -$1,113,6532019Revenue 2020: -$452,698Expenses 2020: $346,839Net Income 2020: -$799,5372020

Highlighted filing

2019

Revenue$3,592,968
Expenses$4,706,621
Net Income-$1,113,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 17, 2020
Return Version
2018v3.1
Gross Receipts
$3,642,862
Mission and Program Overview

Mission

Ann Martin Center is dedicated to improving the lives of at-risk children, youth, and their families in Alameda County by providing psychotherapy, educational therapy, and diagnostic assessment. We promote healthy emotional development and effective learning skills. We nurture confidence, resilience, and the ability to make positive choices that strengthen caring relationships, independence, and productivity. The Center is distinguished by its emphasis on both emotional and educational support.

To provide psychological & learning services to at-risk youth & their families in alameda co.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,034,503$688,211▼ $346,292
Accounts Receivable$954,111$684,286▼ $269,825
Land, Buildings, and Equipment, Net$618,801$517,639▼ $101,162
Cash and Non-Interest-Bearing Accounts$519,428$310,689▼ $208,739
Prepaid Expenses and Deferred Charges$126,173$89,469▼ $36,704
Savings and Temporary Cash Investments$38,456--
Pledges and Grants Receivable$40,184$3,840▼ $36,344
Total Assets$3,384,093$2,295,315▼ $1,088,778
Other Assets Total$52,437$1,181▼ $51,256
Liabilities
Other Liabilities$582,164$753,768▲ $171,604
Deferred Revenue$322,179$225,000▼ $97,179
Accounts Payable and Accrued Expenses$294,842$218,104▼ $76,738
Total Liabilities$1,199,185$1,196,872▼ $2,313
Net Assets / Fund Balance
Unrestricted Net Assets$2,126,368$1,098,443▼ $1,027,925
Temporarily Rstr Net Assets$58,540$0▼ $58,540
Total Net Assets Fund Balance$2,184,908$1,098,443▼ $1,086,465
Total Liabilities and Net Assets / Fund Balance$3,384,093$2,295,315▼ $1,088,778

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$486,467$350,704$837,171
Equipment$31,172$152,182$183,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mojgan VijehCFO, Through 01/15/19PT$163,368$18,229$181,597
David TheisFormer E.d., Through 6/18FT$83,959$83,334$167,293
Hasse Leonard-pagelInterim E.d., Through 3/15/19FT$141,617$6,327$147,944

Board Members and Trustees

NameTitle
John WhiteImmediate Past-president
Cat ReiningPresident
Linda Saag BakerBoard Member
Therese PetersBoard Member
Caroline SchreiberBoard Member, as of 05/19
Rick CoffinCo-treasurer
Alexandra VolpeE.d., as of 02/25/19
Michael BadalovInterim CFO, as of 03/01/19
Joan WaranoffSecretary and Co-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170,655
Program Service Revenue
$3,408,382
Investment Income
$24,442
Other Revenue
$-10,511
All Other Contributions
$112,455
Change in Net Assets
$-1,113,653

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,586,179
Revenue Not Reported on Financial Statements
$6,789
Revenue Not Reported on Form 990
$24,688
Total Revenue per Audited Statements
$3,610,867
Total Revenue per Form 990
$3,592,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,563,671
Other Expenses$1,140,450
Total Fundraising Expense$56,559
Professional Fundraising Fees$2,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,546,608$264,090$13,782$2,824,480
Occupancy$306,667$14,970$3,905$325,542
Fees for Services Other$114,644$154,986-$269,630
Current Officers, Directors, Trustees, and Key Employees$137,317$103,923$24,773$266,013
Payroll Taxes$185,417$25,188$2,668$213,273
Other Employee Benefits$168,051$23,029$2,414$193,494
Office Expenses$92,666$72,819$4,856$170,341
Depreciation Depletion$52,905$21,203$674$74,782
Pension Plan Contributions$57,678$7,904$829$66,411
Fees for Services Accounting-$36,198-$36,198
Insurance$13,534$7,237$108$20,879
Travel$10,883--$10,883
Fees for Service Investment Mgmnt Fees-$6,789-$6,789
Fees for Services Professional Fundraising--$2,500$2,500
Other Expenses$1,046$212$50$1,258
Total Functional Expenses$3,910,492$739,570$56,559$4,706,621

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,706,621
Expenses per Audited Statements$4,697,332
Total Expenses per Audited Statements$4,697,332
Expenses Not Reported on Financial Statements$9,289
Other Expense Adjustments$2,500
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,112
Fundraising Gross Income$6,475
Professional Fundraising Fees$2,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Gala 2019$64,675$6,475$8,218$-1,743
Total Events$64,675$6,475$20,112$-13,637
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$753,768
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
No

Governance Explanations

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

Recommendations/discussions from each committee are presented at the full board meetings, with those recommendations approved for action included in the board minutes. There are no minutes of committee meetings; the committees do not have the authority to act on behalf of the full board.

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

The cfo emails a draft of the form 990 to all board members after the finance committee has reviewed it and prior to filing.

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

Board members are expected to inform the board prior to engaging in any activity that may result in an actual or perceived conflict of interest. Each member must sign the conflict of interest form at the annual board meeting. If an actual or proposed transaction appears to present a conflict, it is reviewed by independent members of the board according to the organization's policy. If a conflict is determined to exist, the board of directors and executive management determines what actions, if any, are necessary.

Form 990, Part VI, Section B, Line 15

The full board of directors discussed and determined the compensation of the executive director and chief financial officer. The organization reports, utilizes, and participates annually in the fair pay for northern california nonprofits survey. The process is contemporaneously documented in the organization's minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its documents available upon request and via its website. From the website, an email is sent to the cfo who will send the form 990, form 1023, and annual audited financial statements to the requesting party.

Filing and Contact Details

Filer

Filer Name
Ann Martin Center
EIN
94-6099000
Phone
5106557880
Address
PO BOX 5488, BERKELEY, CA 94705

Signing Officer

Name
Alexandra Volpe
Title
Executive Director
Phone
8472759896
Signed
2020-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Badalov
Formed
1973
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
110
Volunteers
7

Preparer

Firm
Armanino Llp
Address
12657 ALCOSTA BLVD STE 500, SAN RAMON, CA 94583-4600
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is a qualified organization exempt from federal income and california franchise taxes under the provisions of sections 501(c)(3) of the internal revenue code and 23701(d) of the california revenue and taxation code, respectively. Accordingly, no provision for income taxes has been included in the accompanying financial statements. The organization has evaluated its current tax positions and has concluded that as of june 30, 2019, the organization does not have any significant uncertain tax positions for which a liability would be necessary.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Professional fundraiser -2,500.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Professional fundraisers 2,500.

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IRS990/MissionDesc0ANN MARTIN CENTER IS DEDICATED TO IMPROVING THE LIVES OF AT-RISK CHILDREN, YOUTH, AND THEIR FAMILIES IN ALAMEDA COUNTY BY PROVIDING PSYCHOTHERAPY, EDUCATIONAL THERAPY, AND DIAGNOSTIC ASSESSMENT. WE PROMOTE HEALTHY EMOTIONAL DEVELOPMENT AND EFFECTIVE LEARNING SKILLS. WE NURTURE CONFIDENCE, RESILIENCE, AND THE ABILITY TO MAKE POSITIVE CHOICES THAT STRENGTHEN CARING RELATIONSHIPS, INDEPENDENCE, AND PRODUCTIVITY. THE CENTER IS DISTINGUISHED BY ITS EMPHASIS ON BOTH EMOTIONAL AND EDUCATIONAL SUPPORT.
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt089469
IRS990/PrincipalOfficerNm0MICHAEL BADALOV
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IRS990/ProgSrvcAccomActy2Grp/Desc0EPSDT PROGRAMS - THE ORGANIZATION OPERATES TEN EPSDT (EARLY PERIODIC SCREENING, DIAGNOSIS AND TREATMENT) PROGRAMS IN THE OAKLAND PUBLIC SCHOOLS. THESE PROGRAMS RECEIVE MEDI-CAL FUNDING THROUGH ALAMEDA COUNTY BEHAVIORAL HEALTH CARE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02026132
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH PROGRAM - THE ORGANIZATION SEEKS TO STRENGTHEN PARENT-CHILD-FAMILY RELATIONSHIPS BY ADDRESSING PARENTING CONCERNS ABOUT THEIR CHILD'S EMOTIONAL, BEHAVIORAL, AND ACADEMIC DEVELOPMENT. WITH AN EMPHASIS ON PREVENTION AND EARLY INTERVENTION, THE PARENT EDUCATION PROGRAM ("PEP") WORKSHOPS PROVIDE VITAL SUPPORT, SKILLS, AND TOOLS THAT PROMOTE POSITIVE PARENTING. THE GOAL OF THE PROGRAM IS TO ADDRESS BEHAVIORAL, EMOTIONAL AND DEVELOPMENTAL PROBLEMS IN CHILDREN BY ENHANCING THE KNOWLEDGE, SKILLS, AND CONFIDENCE OF PARENTS. THE ORGANIZATION ACCOMPLISHES THESE GOALS THROUGH A STRENGTH-BASED AND SELF-REFLECTIVE APPROACH THAT BUILDS UPON EXISTING PARENTING STRENGTHS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026116
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LEARNING PROGRAM - THE ORGANIZATION ANNUALLY PROVIDES EDUCATIONAL THERAPY, ACADEMIC TUTORING, AND EDUCATIONAL DIAGNOSTIC TESTING TO APPROXIMATELY 100 YOUTH AND ADULTS WITH SIGNIFICANT LEARNING DIFFERENCES THAT INCLUDE LEARNING DISABILITIES, AS WELL AS PROBLEMS WITH MEMORY, ATTENTION AND ORGANIZATION. OTHER CONTRACTS - THERAPY TRAINING AND SUPERVISION SERVICES PROVIDED BY AMC STAFF TO INDIVIDUALS THAT WERE ENROLLED IN PSYCHOLOGY DEGREE PROGRAMS AT TWO EDUCATIONAL ENTITIES. THE TRAINING OCCURRED AT THE AMC LOCATION.
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