Civic Intelligence

San Diego Center for Children

EIN 95-1661089 • 501(c)3 • San Diego, CA

Profile

The San Diego Center for Children offers the most comprehensive continuum of behavioral health services in the region, including prevention, assessment, outpatient therapy, transition services, special education and school-based mental health, wraparound, foster care, and residential treatment. Currently, the Center provides care to over 1,300 children and teens - impacting thousands more lives including families, peers, neighbors, teachers, social workers, and other caring adults. In the past year we increased census in our Residential Treatment Programs through establishing private managed care contracts, and continuing to build our strong relations with San Diego County Health and Human Services and multiple school districts. We are now the only provider of the highest level of licensed residential treatment for children ages 6 to 13 in southern California. In a benchmarking analysis, our rate of successful discharge to lower level care exceeds the average for California residential

3002 Armstrong StreetSan Diego, CA 92111

www.centerforchildren.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.31x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.23x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

25th percentile

-3.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$253,502

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

11th percentile

-7.0%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

4.0%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,503,213

Up $2,465,349 (+11%) from 2022

Liabilities

Up

$7,898,698

Up $2,476,171 (+46%) from 2022

Net Assets

Down

$16,604,515

Down $10,822 (-0.1%) from 2022

Revenue

Up

$28,917,082

Up $4,356,162 (+18%) from 2022

Expenses

Up

$29,077,349

Up $3,797,712 (+15%) from 2022

Net Income

Up

-$160,267

Up $558,450 (+78%) from 2022

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $11,823,103Liabilities 2010: $4,814,606Net Assets 2010: $7,008,4972010Assets 2011: $13,563,538Liabilities 2011: $4,657,177Net Assets 2011: $8,906,3612011Assets 2012: $12,714,397Liabilities 2012: $4,105,296Net Assets 2012: $8,609,1012012Assets 2013: $11,753,881Liabilities 2013: $3,649,615Net Assets 2013: $8,104,2662013Assets 2014: $12,713,927Liabilities 2014: $3,535,704Net Assets 2014: $9,178,2232014Assets 2015: $13,844,592Liabilities 2015: $3,791,423Net Assets 2015: $10,053,1692015Assets 2016: $14,310,166Liabilities 2016: $4,220,412Net Assets 2016: $10,089,7542016Assets 2017: $14,683,942Liabilities 2017: $4,326,459Net Assets 2017: $10,357,4832017Assets 2018: $16,223,480Liabilities 2018: $6,126,511Net Assets 2018: $10,096,9692018Assets 2019: $16,805,051Liabilities 2019: $5,632,848Net Assets 2019: $11,172,2032019Assets 2020: $20,019,404Liabilities 2020: $8,707,358Net Assets 2020: $11,312,0462020Assets 2021: $18,954,388Liabilities 2021: $5,619,883Net Assets 2021: $13,334,5052021Assets 2022: $22,037,864Liabilities 2022: $5,422,527Net Assets 2022: $16,615,3372022Assets 2023: $24,503,213Liabilities 2023: $7,898,698Net Assets 2023: $16,604,5152023

Highlighted filing

2023

Assets$24,503,213
Liabilities$7,898,698
Net Assets$16,604,515

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $17,776,1872010Revenue 2011: $18,819,748Expenses 2011: $17,207,450Net Income 2011: $1,612,2982011Expenses 2012: $18,235,8512012Expenses 2013: $16,204,1552013Revenue 2014: $18,950,705Expenses 2014: $18,056,688Net Income 2014: $894,0172014Revenue 2015: $20,901,866Expenses 2015: $20,057,715Net Income 2015: $844,1512015Revenue 2016: $21,554,461Expenses 2016: $21,373,321Net Income 2016: $181,1402016Revenue 2017: $22,506,744Expenses 2017: $22,430,457Net Income 2017: $76,2872017Revenue 2018: $22,604,927Expenses 2018: $22,930,692Net Income 2018: -$325,7652018Revenue 2019: $22,452,250Expenses 2019: $21,408,334Net Income 2019: $1,043,9162019Revenue 2020: $23,880,634Expenses 2020: $23,723,225Net Income 2020: $157,4092020Revenue 2021: $27,147,976Expenses 2021: $25,618,909Net Income 2021: $1,529,0672021Revenue 2022: $24,560,920Expenses 2022: $25,279,637Net Income 2022: -$718,7172022Revenue 2023: $28,917,082Expenses 2023: $29,077,349Net Income 2023: -$160,2672023

Highlighted filing

2023

Revenue$28,917,082
Expenses$29,077,349
Net Income-$160,267

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$24.5$7.90$16.6$28.9$29.1$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.0$5.42$16.6$24.6$25.3$0.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$5.62$13.3$27.1$25.6$1.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.0$8.71$11.3$23.9$23.7$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$5.63$11.2$22.5$21.4$1.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$6.13$10.1$22.6$22.9$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$4.33$10.4$22.5$22.4$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$4.22$10.1$21.6$21.4$0.18
2015Detailed filing. Detailed filing data is available for this year.$13.8$3.79$10.1$20.9$20.1$0.84
2014Summary only. Only limited summary data is available for this year.$12.7$3.54$9.18$19.0$18.1$0.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$3.65$8.10$16.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$4.11$8.61$18.2
2011Summary only. Only limited summary data is available for this year.$13.6$4.66$8.91$18.8$17.2$1.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$4.81$7.01$17.8
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 22, 2020
Return Version
2018v3.1
Gross Receipts
$22,712,788
Mission and Program Overview

Mission

The San Diego Center for Children offers the most comprehensive continuum of behavioral health services in the region, including prevention, assessment, outpatient treatment, transition services, special education and school-based mental health, wraparound, foster care, and residential treatment. Currently, the Center provides care to over 1,351 children, teens and families - impacting thousands more lives including families, peers, neighbors, teachers, and other caring adults. In the past year we have maintained the census in our Residential Treatment Programs through establishing private managed care contracts, and continuing to build our strong relations with San Diego County Health and Human Services and multiple school districts. We are the only provider of the highest level of licensed residential treatment for children ages 6 to 13 in southern California. In a benchmarking analysis, our rate of successful discharge to lower level care exceeds the average for California residenti

Founded in 1887, the san diego center for children is the oldest children's nonprofit in the region accredited by the joint commission for its excellence in quality of care. The center provides evidence-based therapeutic, educational, foster care and transition services to children, teen and families struggling with mental, emotional and behavioral disorders. Today, with 8 program sites and community-based services within hundreds of homes and schools across san diego county, the center empowers over 1,000 people every day. Our individually tailored interventions support families in building strong, safe, nurturing relationships, and help youth achieve success by reaching their potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,136,825$8,843,287▲ $706,462
Accounts Receivable$4,120,952$3,872,793▼ $248,159
Investments in Publicly Traded Securities$2,328,732$2,408,635▲ $79,903
Cash and Non-Interest-Bearing Accounts$38,621$1,159,527▲ $1,120,906
Pledges and Grants Receivable$0$329,388▲ $329,388
Prepaid Expenses and Deferred Charges$102,895$134,510▲ $31,615
Savings and Temporary Cash Investments$1,469,863$22,045▼ $1,447,818
Total Assets$16,223,480$16,805,051▲ $581,571
Other Assets Total$25,592$34,866▲ $9,274
Liabilities
Tax Exempt Bond Liabilities$4,227,870$4,005,727▼ $222,143
Accounts Payable and Accrued Expenses$1,368,399$1,431,121▲ $62,722
Other Liabilities$140,139$171,108▲ $30,969
Mortgage Notes Payable Secured by Investment Property$390,103$24,892▼ $365,211
Total Liabilities$6,126,511$5,632,848▼ $493,663
Net Assets / Fund Balance
Unrestricted Net Assets$7,914,090$8,308,221▲ $394,131
Temporarily Rstr Net Assets$1,215,509$1,896,612▲ $681,103
Permanently Rstr Net Assets$967,370$967,370→ $0
Total Net Assets Fund Balance$10,096,969$11,172,203▲ $1,075,234
Total Liabilities and Net Assets / Fund Balance$16,223,480$16,805,051▲ $581,571

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,720,696$4,559,950$12,280,646
Other Land Buildings$90,230$1,286,388$1,376,618
Land$1,032,361-$1,032,361

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,838,489-▲ $60,470-$1,898,959
2017$1,738,950-▲ $99,539-$1,838,489
2016$1,564,717-▲ $174,233-$1,738,950
2015$1,618,254-▼ $53,537-$1,564,717
2014$1,525,527$31,015▲ $61,712-$1,618,254
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Moises BaronCEO (sdcc)FT$198,944$19,418$218,362
Diana LandisCFO (sdcc)FT$126,446$4,371$130,817
Cheryl RodeVP of Clinical OperationFT$127,849-$127,849

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Joan GildinPsychiatrist667 N GRANADOS AVENUE, Solana Beach, CA 92075$115,461
Anil S PatelPsychiatrist808 LYNWOOD DRIVE, Encinitas, CA 92024$107,140
Revenue and Support

Revenue Composition

Contributions and Grants
$1,556,612
Program Service Revenue
$20,338,982
Investment Income
$94,557
Other Revenue
$462,099
All Other Contributions
$1,426,798
Change in Net Assets
$1,043,916

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table86$70,690Fair Market Value (FMV)
Other Non Cash Contri Table25$49,380Fair Market Value (FMV)
Clothing and Household Goods-$44,475Fair Market Value (FMV)
Food Inventory39$41,441Fair Market Value (FMV)
Other Non Cash Contri Table41$10,672Fair Market Value (FMV)
Securities Publicly Traded1$8,543Fair Market Value (FMV)
Other Non Cash Contri Table1$900Fair Market Value (FMV)
Books and Publications-$700Fair Market Value (FMV)
Total Noncash Contributions193$226,801-

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,427,140
Revenue Not Reported on Financial Statements
$25,110
Revenue Not Reported on Form 990
$125,343
Total Revenue per Audited Statements
$22,552,483
Total Revenue per Form 990
$22,452,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,591,689
Other Expenses$4,782,900
Total Fundraising Expense$530,715
Professional Fundraising Fees$33,745
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,794,714$906,522$278,763$13,979,999
Other Employee Benefits$1,275,139$62,651$6,682$1,344,472
Payroll Taxes$939,512$79,686$20,597$1,039,795
Occupancy$883,195$63,480$6,836$953,511
Office Expenses$497,160$237,017$11,618$745,795
Fees for Services Other$602,820$125,781-$728,601
Depreciation Depletion$448,127$75,862$463$524,452
Travel$271,407$654$563$272,624
Insurance$238,457$10,870$2,500$251,827
Current Officers, Directors, Trustees, and Key Employees-$227,423-$227,423
Royalties$155,199$25,342$19,813$200,354
Interest$131,986$37,182$2,928$172,096
Information Technology$114,991$9,888$244$125,123
Payments to Affiliates$62,451$21,525$17,434$101,410
Fees for Services Accounting-$68,500-$68,500
Fees for Services Professional Fundraising--$33,745$33,745
Fees for Service Investment Mgmnt Fees-$25,110-$25,110
Conferences and Meetings$17,091$4,920$361$22,372
Fees for Services Legal-$19,962-$19,962
Other Expenses$8,167$6,051$4,775$18,993
Advertising-$3,983$25$4,008
Total Functional Expenses$18,864,219$2,013,400$530,715$21,408,334

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$21,477,249
Total Expenses per Form 990$21,408,334
Expenses per Audited Statements$21,383,224
Expenses Not Reported on Form 990$94,025
Expenses Not Reported on Financial Statements$25,110
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$685,159
Fundraising Direct Expenses$260,538
Professional Fundraising Fees$33,745

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$427,986$378,332$26,732$351,600
Wacky Wonky$51,186$18,526$4,482$14,044
Total Events$767,473$685,159$260,538$424,621
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$171,108

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACalifornia Enterprise Development Authority2018-03-05$4,289,250CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,289,250$4,223,330-$65,920

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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 B, Line 11B

The form 990 is reviewed by the audit committee. The audit committee recommends edits, updates and adjustments, if any. Once satisfied, the committee recommends approval of the form 990 to the board of directors. With the board's approval, the chief financial officer executes and files the form 990.

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

Each new board member completes and signs a conflict of interest statement at the beginning of their term. All board members re-sign a conflict of interest statement yearly, in october, at the annual meeting of the board. If a transaction arises where there is a conflict of interest, the person with such conflict is not allowed to vote on the transaction.

Form 990, Part VI, Section B, Line 15

Annually, human resources does a compensation analysis of the highly compensated by comparing the center to other similar organizations. Information is gathered from 990 returns and compensation surveys specific to non-profits. The compensation information for the ceo and cfo is reviewed by the board of directors annually.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
San Diego Center for Children
EIN
95-1661089
Phone
8582779550
Address
3002 ARMSTRONG STREET, SAN DIEGO, CA 92111

Signing Officer

Name
Diana M Landis
Title
Chief Financial Officer
Phone
8582779550
Signed
2020-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moises Baron
Formed
1887
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
17
Employees
498
Volunteers
500

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DR SUITE 1300, SAN DIEGO, CA 92121
Preparer
Jane Coleman
Phone
8586271400
Supplemental Narrative

Additional Explanations

FORM 990, PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENT:

The san diego center for children offers the most comprehensive continuum of behavioral health services in the region, including prevention, assessment, outpatient treatment, transition services, special education and school-based mental health, wraparound, foster care, and residential treatment. Currently, the center provides care to over 1,450 children, teens and families - impacting thousands more lives including families, peers, neighbors, teachers, and other caring adults. In the past year we have maintained the census in our residential treatment programs through establishing private managed care contracts, and continuing to build our strong relations with san diego county health and human services and multiple school districts. We are the only provider of the highest level of licensed residential treatment for children ages 6 to 13 in southern california. In a benchmarking analysis, our rate of successful discharge to lower level care exceeds the average for california residential care. Our contracted programs with san diego county health and human services continue to show year-over-year growth and coordinated development to meet the changing needs for specialty mental health, juvenile probation, and foster care services. The center additionally continued to grow the family wellness center clinic in the east region, providing fee-for-service outpatient and school-based behavioral health care to children, teens, and families regardless of their means of payment. Services include psychological and educational assessment, therapy, and psychiatry for youth and families; additional specialty services include school consultation, comprehensive assessments of families' needs and family therapy, and behavioral intervention for youth and young adults on the autism spectrum. Our goal is to become a "one stop shop" in supporting families to develop the skills and resources they need to help their child thrive. Enrollment in our school based and special education services continued to increase. In 2018, we continued to enhance our successful transitions program to aid transition aged youth with mental health and other special needs in developing individualized transition plans, essential skills of independence and connections to personal and community supports. Lastly, we have had greater impact in our community outreach through print, tv, and social media; corporate presentations; a newsletter and our website. Our graduate training program for clinical and educational fields provides direct care training and supervision for 25 master's and doctoral students annually.

Financial Statement Notes

PART V, LINE 4:

General endowment funds include: 1. Mary clark endowment: gift of $532,519. Original amount of corpus is permanently restricted. Income (unrealized/realized gain/loss) is unrestricted. 2. Iris auxiliary endowment: gift of $122,224. Original amount of corpus is permanently restricted. Income (unrealized/realized gain/loss) is temporarily restricted for educational, therapeutic, or recreational programs. 3. Mary allen sellers endowment: gift of $189,396. Original amount of corpus is permanently restricted. Income (unrealized/realized gain/loss) is temporarily restricted for learning and rehabilitation.

PART X, LINE 2:

The center is a nonprofit organization and is exempt under internal revenue code section 501 (c)(3) and california revenue and taxation code section 23701 (d). Contributions are deductible under internal revenue code section 170(a). Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the center in their federal and state exempt organization tax returns are more likely-than-not to be sustained upon examination. The center files an exempt organization return in the u.s. Federal jurisdiction and with the california franchise tax board. The center had no unrecognized tax benefits or liabilities as of june 30, 2019 and 2018.

Raw XML AppendixShowing 400 of 817 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.

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IRS990/ActivityOrMissionDesc0FOUNDED IN 1887, THE SAN DIEGO CENTER FOR CHILDREN IS THE OLDEST CHILDREN'S NONPROFIT IN THE REGION ACCREDITED BY THE JOINT COMMISSION FOR ITS EXCELLENCE IN QUALITY OF CARE. THE CENTER PROVIDES EVIDENCE-BASED THERAPEUTIC, EDUCATIONAL, FOSTER CARE AND TRANSITION SERVICES TO CHILDREN, TEEN AND FAMILIES STRUGGLING WITH MENTAL, EMOTIONAL AND BEHAVIORAL DISORDERS. TODAY, WITH 8 PROGRAM SITES AND COMMUNITY-BASED SERVICES WITHIN HUNDREDS OF HOMES AND SCHOOLS ACROSS SAN DIEGO COUNTY, THE CENTER EMPOWERS OVER 1,000 PEOPLE EVERY DAY. OUR INDIVIDUALLY TAILORED INTERVENTIONS SUPPORT FAMILIES IN BUILDING STRONG, SAFE, NURTURING RELATIONSHIPS, AND HELP YOUTH ACHIEVE SUCCESS BY REACHING THEIR POTENTIAL.
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IRS990/ProgramServiceRevenueGrp/Desc0RESIDENTIAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1MENTAL HEALTH SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2SAN DIEGO CENTER ACADEMY

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