Civic Intelligence

Help for Brain Injured Children Inc

EIN 95-2758212 • 501(c)3 • LA Habra, CA

Profile

To provide a safe and caring environment including academics, physical development, positive behavior support, vocational training and communication where all individuals with disabilities have the opportunity to develop their maximum potential and improve their quality of life.

981 N Euclid StreetLA Habra, CA 90631

hbic.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.23x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$115,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

22nd percentile

-6.0%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

7.7%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,551,588

Down $100,399 (-3.8%) from 2023

Liabilities

Up

$629,686

Up $214,508 (+52%) from 2023

Net Assets

Down

$1,921,902

Down $314,907 (-14%) from 2023

Revenue

Down

$2,293,318

Down $495,265 (-18%) from 2023

Expenses

Down

$2,608,225

Down $172,351 (-6.2%) from 2023

Net Income

Down

-$314,907

Down $322,914 (-4033%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,548,345Liabilities 2011: $67,683Net Assets 2011: $1,480,6622011Assets 2012: $1,769,361Liabilities 2012: $68,247Net Assets 2012: $1,701,1142012Assets 2013: $1,964,857Liabilities 2013: $124,250Net Assets 2013: $1,840,6072013Assets 2014: $2,115,259Liabilities 2014: $137,975Net Assets 2014: $1,977,2842014Assets 2015: $2,337,489Liabilities 2015: $111,119Net Assets 2015: $2,226,3702015Assets 2016: $2,475,505Liabilities 2016: $99,608Net Assets 2016: $2,375,8972016Assets 2017: $2,431,411Liabilities 2017: $70,528Net Assets 2017: $2,360,8832017Assets 2018: $2,075,048Liabilities 2018: $43,942Net Assets 2018: $2,031,1062018Assets 2019: $2,028,526Liabilities 2019: $64,969Net Assets 2019: $1,963,5572019Assets 2020: $2,367,269Liabilities 2020: $541,165Net Assets 2020: $1,826,1042020Assets 2021: $2,280,925Liabilities 2021: $116,346Net Assets 2021: $2,164,5792021Assets 2022: $2,347,112Liabilities 2022: $118,310Net Assets 2022: $2,228,8022022Assets 2023: $2,651,987Liabilities 2023: $415,178Net Assets 2023: $2,236,8092023Assets 2024: $2,551,588Liabilities 2024: $629,686Net Assets 2024: $1,921,9022024

Highlighted filing

2024

Assets$2,551,588
Liabilities$629,686
Net Assets$1,921,902

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,774,690Expenses 2011: $1,610,444Net Income 2011: $164,2462011Revenue 2012: $2,070,683Expenses 2012: $1,850,231Net Income 2012: $220,4522012Revenue 2013: $2,152,924Expenses 2013: $2,013,431Net Income 2013: $139,4932013Revenue 2014: $2,526,656Expenses 2014: $2,366,599Net Income 2014: $160,0572014Revenue 2015: $2,401,854Expenses 2015: $2,125,735Net Income 2015: $276,1192015Revenue 2016: $2,431,022Expenses 2016: $2,269,089Net Income 2016: $161,9332016Revenue 2017: $2,249,072Expenses 2017: $2,264,086Net Income 2017: -$15,0142017Revenue 2018: $2,146,516Expenses 2018: $2,476,293Net Income 2018: -$329,7772018Revenue 2019: $2,222,795Expenses 2019: $2,290,344Net Income 2019: -$67,5492019Revenue 2020: $2,295,209Expenses 2020: $2,432,662Net Income 2020: -$137,4532020Revenue 2021: $2,367,677Expenses 2021: $2,029,202Net Income 2021: $338,4752021Revenue 2022: $2,697,470Expenses 2022: $2,633,247Net Income 2022: $64,2232022Revenue 2023: $2,788,583Expenses 2023: $2,780,576Net Income 2023: $8,0072023Revenue 2024: $2,293,318Expenses 2024: $2,608,225Net Income 2024: -$314,9072024

Highlighted filing

2024

Revenue$2,293,318
Expenses$2,608,225
Net Income-$314,907

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$2.55$0.63$1.92$2.29$2.61$0.31
2023Summary only. Only limited summary data is available for this year.$2.65$0.42$2.24$2.79$2.78$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.12$2.23$2.70$2.63$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.12$2.16$2.37$2.03$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.54$1.83$2.30$2.43$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.06$1.96$2.22$2.29$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.04$2.03$2.15$2.48$0.33
2017Summary only. Only limited summary data is available for this year.$2.43$0.07$2.36$2.25$2.26$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.48$0.10$2.38$2.43$2.27$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.34$0.11$2.23$2.40$2.13$0.28
2014Summary only. Only limited summary data is available for this year.$2.12$0.14$1.98$2.53$2.37$0.16
2013Summary only. Only limited summary data is available for this year.$1.96$0.12$1.84$2.15$2.01$0.14
2012Summary only. Only limited summary data is available for this year.$1.77$0.07$1.70$2.07$1.85$0.22
2011Summary only. Only limited summary data is available for this year.$1.55$0.07$1.48$1.77$1.61$0.16
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 10, 2019
Return Version
2017v2.2
Gross Receipts
$2,205,727
Mission and Program Overview

Mission

To provide a safe and caring environment including academics, physical development, positive behavior support, vocational training and communication where all individuals with disabilities have the opportunity to develop their maximum potential and improve their quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,371,329$906,187▼ $465,142
Land, Buildings, and Equipment, Net$771,271$794,464▲ $23,193
Accounts Receivable$262,715$359,453▲ $96,738
Prepaid Expenses and Deferred Charges$14,885$3,655▼ $11,230
Savings and Temporary Cash Investments-$0-
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$2,431,411$2,075,048▼ $356,363
Other Assets Total$11,211$11,289▲ $78
Liabilities
Accounts Payable and Accrued Expenses$61,168$43,942▼ $17,226
Other Liabilities$9,360--
Total Liabilities$70,528$43,942▼ $26,586
Net Assets / Fund Balance
Unrestricted Net Assets$2,159,495$1,879,030▼ $280,465
Temporarily Rstr Net Assets$201,388$152,076▼ $49,312
Total Net Assets Fund Balance$2,360,883$2,031,106▼ $329,777
Total Liabilities and Net Assets / Fund Balance$2,431,411$2,075,048▼ $356,363

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$581,792$361,970$943,762
Other Land Buildings$156,928$165,939$322,867
Equipment$18,278$90,957$109,235
Leasehold Improvements$37,466$50,874$88,340
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry PriceChairman
Danny HansonVice Chair
Cleta J HarderDirector
Ellen WalshDirector
Jimmy KaoDirector
John ChesshireDirector
ROY N RAMSLAND JrDirector
Rose Ann HallDirector
Rose CoffinDirector
Scott OlsonDirector
Maggie RohlfingSecretary
Wanda DelgadoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$107,179
Program Service Revenue
$2,009,471
Investment Income
$-6,478
Other Revenue
$36,344
All Other Contributions
$60,997
Change in Net Assets
$-329,777

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,146,516
Revenue Not Reported on Form 990
$59,211
Total Revenue per Audited Statements
$2,205,727
Total Revenue per Form 990
$2,146,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,805,532
Other Expenses$669,405
Total Fundraising Expense$37,229
Professional Fundraising Fees$1,356
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,467,863$29,711$7,750$1,505,324
Insurance$167,711$8,838$721$177,270
Payroll Taxes$139,807$3,970$2,312$146,089
Current Officers, Directors, Trustees, and Key Employees$46,500$22,500$17,250$86,250
Depreciation Depletion$64,700$2,231$1,068$67,999
Other Employee Benefits$64,577$2,226$1,066$67,869
Occupancy$60,684$6,743-$67,427
All Other Expenses$19,952$2,764$5,380$28,096
Information Technology$17,410$1,852-$19,262
Office Expenses$17,320$1,050$222$18,592
Other Expenses$17,943$652$322$17,943
Fees for Services Legal-$15,634-$15,634
Fees for Services Other-$8,225-$8,225
Advertising$5,397--$5,397
Conferences and Meetings$4,148--$4,148
Fees for Services Professional Fundraising--$1,356$1,356
Total Functional Expenses$2,331,984$107,080$37,229$2,476,293

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,535,504
Expenses per Audited Statements$2,476,293
Total Expenses per Form 990$2,476,293
Expenses Not Reported on Form 990$59,211
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$86,809
Fundraising Direct Expenses$50,465
Professional Fundraising Fees$1,356

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Affair$87,691$54,409$13,123$41,286
Golf Tournament$27,916$15,016$6,151$8,865
Total Events$132,991$86,809$50,465$36,344
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-
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
No
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, Line 11B: Form 990 Review Process

Each member of the executive board of directors will receive a copy of the form 990 prior to the submission of the form to the internal revenue service. The executive board is asked to respond with any questions or corrections within one week of receiving the form so appropriate follow up can be made.

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

PART VI SECTION B QUESTION 12B: OUR WRITTEN CONFLICT OF INTEREST POLICY REQUIRES THAT OUR DIRECTORS, OFFICERS AND KEY EMPLOYEES FILL OUT A QUESTIONNAIRE ANNUALLY. PART VI SECTION B QUESTION 12C: EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. a VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE ORGANIZATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION.

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

COMPENSATION FOR OUR EXECUTIVE DIRECTOR WAS BASED ON SEVERAL FACTORS (1) WE USED THE MOST CURRENT SALARY SURVEY OF EXECUTIVE DIRECTORS IN OUR AREA FOR SIMILAR SIZE ORGANIZATIONS. (2) WE LOOKED AT 990s FOR EXECUTIVE DIRECTORS IN OUR AREA OF SIMILAR SIZE ORGANIZATIONS AND TYPE OF ORGANIZATIONS. (3) WE HAD THE BOARD REVIEW THIS INFORMATION AND VOTE ON THE SALARY BENEFITS.

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Help for Brain Injured Children Inc
EIN
95-2758212
Phone
5626945655
Address
981 N EUCLID STREET, LA HABRA, CA 90631

Signing Officer

Name
Jason Cecil
Title
Executive Director
Signed
2019-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Price
Formed
1967
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
88
Volunteers
25

Preparer

Firm
D Manilal Fernando CPA Inc
Address
10900 E 183rd Street Ste 100, Cerritos, CA 90703
Preparer
D Manilal FernandoCPA
Phone
5624024700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

HBIC is classified as a Section 501(c)(3) organization under the Internal Revenue Code of 1986 and Section 23701(d) of the California Revenue and Taxation Code. However, income from certain activities not directly related to HBIC's tax-exempt purpose is subject to taxation as unrelated business income. In addition, HBIC qualifies for the charitable contribution deduction under section 170(b)(1)(A) and has been classified as an organization that is not a private foundation.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by HBIC, and has concluded that as of June 30, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. HBIC is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. HBIC believes it is no longer subject to income tax examinations for years ending prior to June 30, 2014.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising expenses $50466 loss on disposal of equipment $8745

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expenses $50466 loss on disposal of equipment $8745

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