Civic Intelligence

Fallbrook Child Development Center Inc.

990 • Fiscal year 2021 • EIN 95-3385830

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 14, 2021

Organization Profilewww.fallbrookchilddevelopmentcenter.org
320 North Iowa StreetFallbrook, CA 92028

(760) 728-5402

Siviq Scores

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

Liabilities / Assets

81st percentile

0.35x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.39x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

15th percentile

-14%

Higher net margin than 15% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

76th percentile

$66,400

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

76th percentile

34%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets81st percentile

Assets

Flat

$658,985

Flat from 2021

Net Assets

Flat

$428,079

Flat from 2021

Liabilities

Flat

$230,906

Flat from 2021

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin15th percentile

Revenue

Flat

$596,307

Flat from 2021

Expenses

Flat

$679,389

Flat from 2021

Net Income

Flat

-$83,082

Flat from 2021

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$800K$600K$400K$200K$0Assets 2012: $319,066Liabilities 2012: $48,704Net Assets 2012: $270,3622012Assets 2013: $372,270Liabilities 2013: $41,821Net Assets 2013: $330,4492013Assets 2014: $330,311Liabilities 2014: $42,405Net Assets 2014: $287,9062014Assets 2015: $322,351Liabilities 2015: $42,107Net Assets 2015: $280,2442015Assets 2016: $405,423Liabilities 2016: $48,268Net Assets 2016: $357,1552016Assets 2017: $416,274Liabilities 2017: $46,007Net Assets 2017: $370,2672017Assets 2018: $464,164Liabilities 2018: $76,825Net Assets 2018: $387,3392018Assets 2019: $361,813Liabilities 2019: $43,863Net Assets 2019: $317,9502019Assets 2020: $491,771Liabilities 2020: $74,601Net Assets 2020: $417,1702020Assets 2021: $658,985Liabilities 2021: $230,906Net Assets 2021: $428,0792021Assets 2021: $658,985Liabilities 2021: $230,906Net Assets 2021: $428,0792021Assets 2022: $593,768Liabilities 2022: $211,698Net Assets 2022: $382,0702022Assets 2023: $761,874Liabilities 2023: $276,652Net Assets 2023: $485,2222023

Highlighted filing

2021

Assets$658,985
Liabilities$230,906
Net Assets$428,079
Open 2021 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $544,6472012Expenses 2013: $534,4462013Revenue 2014: $509,230Expenses 2014: $551,773Net Income 2014: -$42,5432014Revenue 2015: $564,085Expenses 2015: $571,747Net Income 2015: -$7,6622015Revenue 2016: $706,684Expenses 2016: $629,773Net Income 2016: $76,9112016Revenue 2017: $623,736Expenses 2017: $610,624Net Income 2017: $13,1122017Revenue 2018: $664,094Expenses 2018: $647,022Net Income 2018: $17,0722018Revenue 2019: $571,508Expenses 2019: $640,897Net Income 2019: -$69,3892019Revenue 2020: $750,733Expenses 2020: $630,438Net Income 2020: $120,2952020Revenue 2021: $596,307Expenses 2021: $679,389Net Income 2021: -$83,0822021Revenue 2021: $596,307Expenses 2021: $679,389Net Income 2021: -$83,0822021Revenue 2022: $776,006Expenses 2022: $831,015Net Income 2022: -$55,0092022Revenue 2023: $1,033,286Expenses 2023: $993,072Net Income 2023: $40,2142023

Highlighted filing

2021

Revenue$596,307
Expenses$679,389
Net Income-$83,082
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 14, 2021
Return Version
2020v4.1
Gross Receipts
$596,307
Mission and Program Overview

Mission

We provide quality early childhood education and day care for children ages one to five years. We strive to promote each childs intellectual, emotional, social, and physical development in preparation for kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$406,908$583,776▲ $176,868
Land, Buildings, and Equipment, Net$80,210$66,883▼ $13,327
Prepaid Expenses and Deferred Charges$4,546$5,658▲ $1,112
Accounts Receivable$107$2,668▲ $2,561
Total Assets$491,771$658,985▲ $167,214
Liabilities
Accounts Payable and Accrued Expenses$74,601$157,306▲ $82,705
Mortgage Notes Payable Secured by Investment Property-$73,600-
Total Liabilities$74,601$230,906▲ $156,305
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,031$412,997▲ $3,966
Net Assets With Donor Restrictions$8,139$15,082▲ $6,943
Total Net Assets Fund Balance$417,170$428,079▲ $10,909
Total Liabilities and Net Assets / Fund Balance$491,771$658,985▲ $167,214

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$25,309$98,410$123,719
Buildings$24,357$88,713$113,070
Other Land Buildings$10,970$34,303$45,273
Equipment$6,247$23,755$30,002
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarina JohnsonExecutive DirectorFT$66,400$66,400

Board Members and Trustees

NameTitle
Nicole BeckerPresident
Donna Reisbeck-StoewerVice President
Ann LoganDirector
Jim ShortDirector
Kourtney LucyDirector
Megan ShinnerDirector
Renee IngoldDirector
Susan LucyDirector
Megan GambleSecretary
Jeanette ShortTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$589,397
Program Service Revenue
$5,176
Investment Income
$1,734
Other Revenue
$0
All Other Contributions
$49,632
Change in Net Assets
$-83,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$596,307
Total Revenue per Audited Statements
$596,307
Total Revenue per Form 990
$596,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$483,272
Other Expenses$196,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$279,922$51,654-$331,576
Current Officers, Directors, Trustees, and Key Employees$56,440$9,960-$66,400
Occupancy$46,914$8,972-$55,886
Other Employee Benefits$46,091$8,437-$54,528
Other Expenses$33,284$12,491-$33,284
Fees for Services Accounting-$23,118-$23,118
Payroll Taxes$18,839$3,456-$22,295
Insurance$11,347$2,081-$13,428
Depreciation Depletion$13,327--$13,327
Pension Plan Contributions$7,161$1,312-$8,473
All Other Expenses$7,031--$7,031
Travel$1,456$267-$1,723
Total Functional Expenses$557,641$121,748$0$679,389

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$679,389
Total Expenses per Audited Statements$679,389
Total Expenses per Form 990$679,389
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 35% controlled entity
No
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, Section B, Line 11B

“A copy of the 990 is provided to the board before it is filed.”

Form 990, Part VI, Section B, Line 15A

“The salary scale is approved by the board. Raises are given according to that scale. Teachers get raises when they proceed to the next level - taking more units, obtaining next level teaching certificate, etc. Occassionally, if a cost of living increase is given by the statee, the board gives a cost of living increase.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fallbrook Child Development Center Inc
EIN
95-3385830
Phone
7607285402
Address
320 North Iowa Street, Fallbrook, CA 92028

Signing Officer

Name
Sarina Johnson
Title
Executive Director
Signed
2021-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Lucy
Formed
1980
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
16

Preparer

Firm
Munger & Company CPAs
Address
2170 South El Camino Real Suite 217, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2

“The board of directors provides oversight of the audit, and the treasurer meets with the auditor to review the finanical statements before they are finalized.”

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05176
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0646896
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02288
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131251
IRS990/PYOtherRevenueAmt088626
IRS990/PYProgramServiceRevenueAmt012923
IRS990/PYRevenuesLessExpensesAmt0120295
IRS990/PYSalariesCompEmpBnftPaidAmt0499187
IRS990/PYTotalExpensesAmt0630438
IRS990/PYTotalRevenueAmt0750733
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-83082
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05176
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0589397
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0758800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0585910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0654538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0610930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03199575
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01734
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03860
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01879
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0376
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010137
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99680
IRS990ScheduleA/PublicSupportPY170Pct00.99740
IRS990ScheduleA/PublicSupportTotal170Amt03199575
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0589397
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0758800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0585910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0654538
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0610930
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03199575
IRS990ScheduleA/TotalSupportAmt03209712
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt024357
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088713
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0113070
IRS990ScheduleD/EquipmentGrp/BookValueAmt06247
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030002
IRS990ScheduleD/ExpensesSubtotalAmt0679389
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025309
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt098410
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0123719
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010970
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034303
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0596307
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066883
IRS990ScheduleD/TotalExpensesPerForm990Amt0679389
IRS990ScheduleD/TotalRevenuePerForm990Amt0596307
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0596307
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0679389
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to the board before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salary scale is approved by the board. Raises are given according to that scale. Teachers get raises when they proceed to the next level - taking more units, obtaining next level teaching certificate, etc. Occassionally, if a cost of living increase is given by the statee, the board gives a cost of living increase.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors provides oversight of the audit, and the treasurer meets with the auditor to review the finanical statements before they are finalized.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0658985
IRS990/TotalAssetsGrp/BOYAmt0491771
IRS990/TotalAssetsGrp/EOYAmt0658985
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0589397
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121748
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0557641
IRS990/TotalFunctionalExpensesGrp/TotalAmt0679389
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074601
IRS990/TotalLiabilitiesEOYAmt0230906
IRS990/TotalLiabilitiesGrp/BOYAmt074601
IRS990/TotalLiabilitiesGrp/EOYAmt0230906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0417170
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428079
IRS990/TotalProgramServiceExpensesAmt0557641
IRS990/TotalProgramServiceRevenueAmt05176
IRS990/TotalReportableCompFromOrgAmt066400
IRS990/TotalRevenueGrp/ExclusionAmt01734
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0596307
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0491771
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0658985
IRS990/TravelGrp/ManagementAndGeneralAmt0267
IRS990/TravelGrp/ProgramServicesAmt01456
IRS990/TravelGrp/TotalAmt01723
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 North Iowa Street
IRS990/USAddress/CityNm0Fallbrook
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092028

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$658,985
Liabilities
$230,906
Net assets
$428,079
Revenue
$596,307
Expenses
$679,389
Net income
-$83,082
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.76$0.28$0.49$1.03$0.99$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.21$0.38$0.78$0.83$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.66$0.23$0.43$0.60$0.68$0.08
2021Summary only. Only limited summary data is available for this year.$0.66$0.23$0.43$0.60$0.68$0.08
2020Summary only. Only limited summary data is available for this year.$0.49$0.07$0.42$0.75$0.63$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.04$0.32$0.57$0.64$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.08$0.39$0.66$0.65$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.05$0.37$0.62$0.61$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.71$0.63$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.04$0.28$0.56$0.57$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.51$0.55$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.04$0.33$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.05$0.27$0.54