Civic Intelligence

Child Nutrition Program of Southern California Inc

EIN 95-3579992 • 501(c)3 • LA Mesa, CA

Profile

To promote quality care for children by: empowering parents & strengthening parents; developing & supporting quality & affordable child care & early education which values cultural diversity & respects the role of parents as the child's primary caregiver; building a base of community support so children lead healthier lives & reach their full potential.

7777 Alvarado Rd Ste 422LA Mesa, CA 91942-8289
Siviq Scores

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

Liabilities / Assets

88th percentile

0.74x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.15x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

1.1%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$62,177

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

28th percentile

-2.2%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.6%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,270,884

Down $28,368 (-2.2%) from 2023

Liabilities

Down

$943,448

Down $97,708 (-9.4%) from 2023

Net Assets

Up

$327,436

Up $69,340 (+27%) from 2023

Revenue

Down

$6,240,737

Down $234,503 (-3.6%) from 2023

Expenses

Down

$6,171,397

Down $236,958 (-3.7%) from 2023

Net Income

Up

$69,340

Up $2,455 (+3.7%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,101,227Liabilities 2011: $1,031,200Net Assets 2011: $70,0272011Assets 2012: $1,021,780Liabilities 2012: $942,627Net Assets 2012: $79,1532012Assets 2013: $1,172,349Liabilities 2013: $1,074,077Net Assets 2013: $98,2722013Assets 2014: $1,201,436Liabilities 2014: $1,085,997Net Assets 2014: $115,4392014Assets 2015: $1,115,912Liabilities 2015: $1,035,723Net Assets 2015: $80,1892015Assets 2016: $1,137,375Liabilities 2016: $1,071,075Net Assets 2016: $66,3002016Assets 2017: $1,055,376Liabilities 2017: $979,913Net Assets 2017: $75,4632017Assets 2018: $989,937Liabilities 2018: $905,421Net Assets 2018: $84,5162018Assets 2019: $993,601Liabilities 2019: $873,334Net Assets 2019: $120,2672019Assets 2020: $953,434Liabilities 2020: $839,635Net Assets 2020: $113,7992020Assets 2021: $1,219,764Liabilities 2021: $1,089,557Net Assets 2021: $130,2072021Assets 2022: $1,268,453Liabilities 2022: $1,077,242Net Assets 2022: $191,2112022Assets 2023: $1,299,252Liabilities 2023: $1,041,156Net Assets 2023: $258,0962023Assets 2024: $1,270,884Liabilities 2024: $943,448Net Assets 2024: $327,4362024

Highlighted filing

2024

Assets$1,270,884
Liabilities$943,448
Net Assets$327,436

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $6,042,291Expenses 2011: $5,994,313Net Income 2011: $47,9782011Revenue 2012: $6,113,364Expenses 2012: $6,104,981Net Income 2012: $8,3832012Revenue 2013: $6,523,145Expenses 2013: $6,504,026Net Income 2013: $19,1192013Revenue 2014: $6,988,218Expenses 2014: $6,971,051Net Income 2014: $17,1672014Revenue 2015: $6,831,797Expenses 2015: $6,867,047Net Income 2015: -$35,2502015Revenue 2016: $6,741,684Expenses 2016: $6,755,573Net Income 2016: -$13,8892016Revenue 2017: $6,394,342Expenses 2017: $6,385,179Net Income 2017: $9,1632017Revenue 2018: $6,023,755Expenses 2018: $6,014,702Net Income 2018: $9,0532018Revenue 2019: $5,839,135Expenses 2019: $5,803,384Net Income 2019: $35,7512019Revenue 2020: $5,311,334Expenses 2020: $5,317,802Net Income 2020: -$6,4682020Revenue 2021: $5,741,090Expenses 2021: $5,724,682Net Income 2021: $16,4082021Revenue 2022: $5,849,231Expenses 2022: $5,788,227Net Income 2022: $61,0042022Revenue 2023: $6,475,240Expenses 2023: $6,408,355Net Income 2023: $66,8852023Revenue 2024: $6,240,737Expenses 2024: $6,171,397Net Income 2024: $69,3402024

Highlighted filing

2024

Revenue$6,240,737
Expenses$6,171,397
Net Income$69,340

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.94$0.33$6.24$6.17$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$1.04$0.26$6.48$6.41$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$1.08$0.19$5.85$5.79$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$1.09$0.13$5.74$5.72$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.84$0.11$5.31$5.32$0.01
2019Summary only. Only limited summary data is available for this year.$0.99$0.87$0.12$5.84$5.80$0.04
2018Summary only. Only limited summary data is available for this year.$0.99$0.91$0.08$6.02$6.01$0.01
2017Summary only. Only limited summary data is available for this year.$1.06$0.98$0.08$6.39$6.39$0.01
2016Summary only. Only limited summary data is available for this year.$1.14$1.07$0.07$6.74$6.76$0.01
2015Summary only. Only limited summary data is available for this year.$1.12$1.04$0.08$6.83$6.87$0.04
2014Summary only. Only limited summary data is available for this year.$1.20$1.09$0.12$6.99$6.97$0.02
2013Summary only. Only limited summary data is available for this year.$1.17$1.07$0.10$6.52$6.50$0.02
2012Summary only. Only limited summary data is available for this year.$1.02$0.94$0.08$6.11$6.10$0.01
2011Summary only. Only limited summary data is available for this year.$1.10$1.03$0.07$6.04$5.99$0.05
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$5,741,090
Mission and Program Overview

Mission

To promote quality care for children by: empowering parents & strengthening parents; developing & supporting quality & affordable child care & early education which values cultural diversity & respects the role of parents as the child's primary caregiver; building a base of community support so children lead healthier lives & reach their full potential.

We are a sponsor of the usda child and adult care food program cacfp administered by ca dept of education nutrition services division. We offer the cacfp to licensed providers reimbursing for nutritious meals served to children in care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$913,317$1,194,647▲ $281,330
Cash and Non-Interest-Bearing Accounts$40,117$23,255▼ $16,862
Prepaid Expenses and Deferred Charges$0$1,862▲ $1,862
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$953,434$1,219,764▲ $266,330
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$839,635$1,069,557▲ $229,922
Other Liabilities$0$20,000▲ $20,000
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$839,635$1,089,557▲ $249,922
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$113,799$130,207▲ $16,408
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$113,799$130,207▲ $16,408
Total Liabilities and Net Assets / Fund Balance$953,434$1,219,764▲ $266,330
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan LarocqueBoard Member DirectorFT$70,668$1,767$72,435

Board Members and Trustees

NameTitle
Ruth EssmanPresident
Heather LettsBoard Member
Sonja CastroSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,741,090
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$613
Change in Net Assets
$16,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,060,226
Salaries, Compensation, and Employee Benefits$482,562
Other Expenses$181,894
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$5,060,226--$5,060,226
Other Salaries and Wages$0$335,297$0$335,297
Current Officers, Directors, Trustees, and Key Employees$0$70,668$0$70,668
Occupancy$0$56,173$0$56,173
Information Technology$0$42,713$0$42,713
Office Expenses$0$38,037$0$38,037
Other Employee Benefits$0$34,384$0$34,384
Payroll Taxes$0$32,064$0$32,064
Fees for Services Accounting$0$24,645$0$24,645
Pension Plan Contributions$0$10,149$0$10,149
Insurance$0$4,597$0$4,597
Travel$0$4,110$0$4,110
Fees for Service Investment Mgmnt Fees$0$2,259$0$2,259
All Other Expenses$0$343$0$343
Conferences and Meetings$0$335$0$335
Total Functional Expenses$5,060,226$664,456$0$5,724,682
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joseph LarocqueSon of DirectorEmployeeNo$42,955

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$20,000
Bank Line of Credit Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

SEE 11b

Part VI, Line 11B

Form 990 is completed in house and reviewed by the director and program manager. Prior to filing form 990 at least 2 board members are provided a copy of form 990 and requred schedules for review.

Part VI, Line 15

All employee salaries are reviewed and approved in advance. This process is done annually by the board of directors.

Part VI, Line 19

Governing documents and financial statements are available for the public through a written request to the executive director.

Filing and Contact Details

Filer

Filer Name
Child Nutrition Program of Southern California Inc
EIN
95-3579992
In Care Of
% JOAN LAROCQUE
Phone
6194654500
Address
7777 ALVARADO RD STE 422, LA MESA, CA 91942-8289

Signing Officer

Name
Joan Larocque
Title
Director
Signed
2022-05-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Joan Larocque
Formed
1981
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
9
Volunteers
0
Raw XML AppendixShowing 400 of 607 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
IRS990/AccountantCompileOrReviewInd0false
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01069557
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IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WE ARE A SPONSOR OF THE USDA CHILD AND ADULT CARE FOOD PROGRAM CACFP ADMINISTERED BY CA DEPT OF EDUCATION NUTRITION SERVICES DIVISION. WE OFFER THE CACFP TO LICENSED PROVIDERS REIMBURSING FOR NUTRITIOUS MEALS SERVED TO CHILDREN IN CARE.
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IRS990/BooksInCareOfDetail/PhoneNum06194654500
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IRS990/BooksInCareOfDetail/USAddress/CityNm0LA MESA
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd0919428289
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
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IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0335
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IRS990/ConferencesMeetingsGrp/TotalAmt0335
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt00
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05741090
IRS990/CYGrantsAndSimilarPaidAmt05060226
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0181894
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt016408
IRS990/CYSalariesCompEmpBnftPaidAmt0482562
IRS990/CYTotalExpensesAmt05724682
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05741090
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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IRS990/DelegationOfMgmtDutiesInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt00
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0PROVIDED USDA CHILD & ADULT CARE FOOD PROGRAM CACFP MEAL REIMBURSEMENT TO 622 AVERAGE LICENSED FAMILY CHILD CARE HOMES IN RIVERSIDE SAN DIEGO & SAN BERNARDINO COUNTY. THESE HOMES SERVE NUTRITIOUS MEALS PER USDA CACFP REGULATIONS TO OVER 5249 CHILDREN. WE ARE REQUIRED TO FOLLOW ALL REGULATIONS REGARDING THE USDA CACFP AND ASSURE THAT THE LICENSED FAMILY CHILD CARE HOMES ARE FOLLOWING THESE REGULATIONS.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
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IRS990/FederatedCampaignsAmt00
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm0RUTH ESSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1SONJA CASTRO
IRS990/Form990PartVIISectionAGrp/PersonNm2HEATHER LETTS
IRS990/Form990PartVIISectionAGrp/PersonNm3JOAN LAROCQUE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER DIRECTOR
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IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt00
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IRS990/GrantsToIndividualsInd0true
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