Civic Intelligence

Circle of Friends Childrens Center

990EZ • Fiscal year 2015 • EIN 95-3270569

Jul 01, 2014 to Jun 30, 2015 • Filed on Aug 21, 2014

Organization ProfileN/A
c/o H Tentler CPA 735 State St 626Santa Barbara, CA 93101

(805) 884-9608

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

76th percentile

$3,250

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

4th percentile

-76%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-43%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$14,855

Down $47,649 (-76%) from 2014

Net Assets

Down

$14,855

Down $27,332 (-65%) from 2014

Liabilities

Down

$0

Down $20,317 (-100%) from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin17th percentile

Revenue

Down

$149,919

Down $115,403 (-43%) from 2014

Expenses

Down

$177,251

Down $81,194 (-31%) from 2014

Net Income

Down

-$27,332

Down $34,209 (-497%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$100K$50K$0Assets 2011: $81,700Liabilities 2011: $101Net Assets 2011: $81,5992011Assets 2012: $72,390Liabilities 2012: $24,922Net Assets 2012: $47,4682012Assets 2013: $56,819Liabilities 2013: $21,509Net Assets 2013: $35,3102013Assets 2014: $62,504Liabilities 2014: $20,317Net Assets 2014: $42,1872014Assets 2015: $14,855Liabilities 2015: $0Net Assets 2015: $14,8552015

Highlighted filing

2015

Assets$14,855
Liabilities$0
Net Assets$14,855
Open 2015 Filing

Operations Trend

Revenue Growth11th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $317,2532011Expenses 2012: $234,5152012Revenue 2013: $286,261Expenses 2013: $298,419Net Income 2013: -$12,1582013Revenue 2014: $265,322Expenses 2014: $258,445Net Income 2014: $6,8772014Revenue 2015: $149,919Expenses 2015: $177,251Net Income 2015: -$27,3322015

Highlighted filing

2015

Revenue$149,919
Expenses$177,251
Net Income-$27,332
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 21, 2014
Return Version
2014v5.0
Gross Receipts
$153,845
Mission and Program Overview

Mission

Mission: Preschool Education.Circle of Friends Children's Center strives to create a cross-curricular, multicultural, non bias learning environment. The children explore and experiment with what are both familiar and unfamilar to them. Their creativity is enhanced through self directed, open-ended projects. Accomplishments include NAEYC Accrediation and Orfalea Outdoor Classroom Distinguished School.

Program Services

DescriptionGrantsExpenses
WE ARE A SCHOOL PROVIDING SERVICES TO 50-60 FAMILIES,with preschool age children. Our program offers working parents a safe, quality environment with enrichment activities which are age appropriate for preschool children.We offer non working parents the same quality program with fewer hours if requested.We have been serving the Santa Barbara community since 1978.$177,251-
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hillary Tentler CPATreasurer-$3,250-$3,250
Mary RaySecretary-$0--
Raylene CrawfordPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Circle of Friends Childrens Center
EIN
95-3270569
Phone
8058849608
Address
c/o H Tentler CPA 735 State St 626, SANTA BARBARA, CA 93101

Signing Officer

Name
Raylene Crawford
Title
Director
Signed
2014-08-21
Discuss with paid preparer
Yes

Preparer

Firm
Hillary Tentler CPA
Address
735 State St Suite 626, Santa Barbara, CA 93101-5504
Preparer
Hillary Tentler
Phone
8058849608
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $553”

Other Expenses.1002

“Office Expenses $722”

Other Expenses.1009

“Depreciation $767”

Other Expenses.1012

“Insurance $4085”

Other Expenses.1

“CONTRACT LABOR $7171”

Other Expenses.2

“workers comp ins $5781”

Other Expenses.3

“Music $3250”

Other Expenses.4

“Misc. Program expense $2454”

Other Expenses.5

“Telephone/Internet $1133”

Other Expenses.6

“Licenses & Fees $460”

Other Expenses.7

“Snack Food $363”

Other Expenses.10

“MISCELLANEOUS $154”

Other Expenses.11

“Repairs $135”

Other Expenses.12

“Tax Filing Fee $10”

Other Expenses.13

“bank service charges $9”

Other Assets.1003

“Machinery and Equipment - Beginning $662 Machinery and Equipment - Ending $0”

Other Assets.1005

“Accounts Receivable - Beginning $535 Accounts Receivable - Ending $0”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $2400 Prepaid Expenses and Deferred Charges - Ending $0”

Other Assets.1

“rounding - Beginning $3 rounding - Ending $0”

Total Liabilities.1

“simple payable - Beginning $47 simple payable - Ending $0”

Total Liabilities.2

“Registration Recvd in Advance - Beginning $3450 Registration Recvd in Advance - Ending $0”

Total Liabilities.3

“Summer Tuition Recvd in Advance - Beginning $16820 Summer Tuition Recvd in Advance - Ending $0”

Raw XML Appendix181 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.

Path#Value
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IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0RAYLENE CRAWFORD
IRS990EZ/BooksInCareOfDetail/PhoneNum08058849608
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0735 State ST suite 626
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Santa Barbara
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055732
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014855
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04600
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt03067
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-27332
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06378
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt062504
IRS990EZ/Form990TotalAssetsGrp/EOYAmt014855
IRS990EZ/FundraisingGrossIncomeAmt01146
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-3067
IRS990EZ/GrossReceiptsAmt0153845
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LandAndBuildingsGrp/BOYAmt03172
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt042187
IRS990EZ/NetAssetsOrFundBalancesEOYAmt014855
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt042187
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt014855
IRS990EZ/OccupancyRentUtltsAndMaintAmt035311
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt13250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mary Ray
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Hillary Tentler CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Raylene Crawford
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03600
IRS990EZ/OtherExpensesTotalAmt027047
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Mission: Preschool Education.Circle of Friends Children's Center strives to create a cross-curricular, multicultural, non bias learning environment. The children explore and experiment with what are both familiar and unfamilar to them. Their creativity is enhanced through self directed, open-ended projects. Accomplishments include NAEYC Accrediation and Orfalea Outdoor Classroom Distinguished School.
IRS990EZ/PrintingPublicationsPostageAmt0517
IRS990EZ/ProgramServiceRevenueAmt0148096
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WE ARE A SCHOOL PROVIDING SERVICES TO 50-60 FAMILIES,with preschool age children. Our program offers working parents a safe, quality environment with enrichment activities which are age appropriate for preschool children.We offer non working parents the same quality program with fewer hours if requested.We have been serving the Santa Barbara community since 1978.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0177251
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0107998
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt0859
IRS990EZ/SpecialEventsNetIncomeLossAmt0287
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020317
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0177251
IRS990EZ/TotalProgramServiceExpensesAmt0177251
IRS990EZ/TotalRevenueAmt0149919
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STATED CLEARLY IN THE SCHOOL HANDBOOK FOR FAMILIES AND REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $722
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $767
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $4085
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR $7171
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5workers comp ins $5781
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Music $3250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISC. PROGRAM EXPENSE $2454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Telephone/Internet $1133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Licenses & Fees $460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Snack Food $363
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MISCELLANEOUS $154
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Repairs $135
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Tax Filing Fee $10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14bank service charges $9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Machinery and Equipment - Beginning $662 Machinery and Equipment - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Accounts Receivable - Beginning $535 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Prepaid Expenses and Deferred Charges - Beginning $2400 Prepaid Expenses and Deferred Charges - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18rounding - Beginning $3 rounding - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19simple payable - Beginning $47 simple payable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Registration Recvd in Advance - Beginning $3450 Registration Recvd in Advance - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Summer Tuition Recvd in Advance - Beginning $16820 Summer Tuition Recvd in Advance - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Total Liabilities.3
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Raylene Crawford
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Circle of Friends Childrens Center
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0953270569
ReturnHeader/Filer/PhoneNum08058849608
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o H Tentler CPA 735 State St 626
ReturnHeader/Filer/USAddress/CityNm0SANTA BARBARA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hillary Tentler CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0735 State St Suite 626
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Santa Barbara
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0931015504
ReturnHeader/PreparerPersonGrp/PhoneNum08058849608
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Hillary Tentler
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-08-26T13:42:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,855
Liabilities
$0
Net assets
$14,855
Revenue
$149,919
Expenses
$177,251
Net income
-$27,332
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.50$1.77$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.42$2.65$2.58$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.22$0.35$2.86$2.98$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.25$0.47$2.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$3.17