Civic Intelligence

Free to Be Programs Inc

990 • Fiscal year 2016 • EIN 95-3921893

Apr 01, 2015 to Mar 31, 2016 • Filed on Jan 31, 2017

17134 Devonshire StreetNorthridge, CA 91325

(818) 366-6682

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

84th percentile

24%

Faster asset growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,089,246

Up $597,683 (+24%) from 2015

Net Assets

Up

$2,905,470

Up $597,527 (+26%) from 2015

Liabilities

Up

$183,776

Up $156 (+0.1%) from 2015

Revenue

Up

$3,711,821

Up $343,355 (+10%) from 2015

Expenses

Up

$3,114,294

Up $163,425 (+5.5%) from 2015

Net Income

Up

$597,527

Up $179,930 (+43%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,411,455Liabilities 2011: $170,638Net Assets 2011: $1,240,8172011Assets 2012: $1,611,723Liabilities 2012: $173,410Net Assets 2012: $1,438,3132012Assets 2013: $1,998,308Liabilities 2013: $149,401Net Assets 2013: $1,848,9072013Assets 2014: $2,081,288Liabilities 2014: $190,942Net Assets 2014: $1,890,3462014Assets 2015: $2,491,563Liabilities 2015: $183,620Net Assets 2015: $2,307,9432015Assets 2016: $3,089,246Liabilities 2016: $183,776Net Assets 2016: $2,905,4702016Assets 2017: $3,308,958Liabilities 2017: $173,530Net Assets 2017: $3,135,4282017Assets 2018: $3,538,782Liabilities 2018: $196,976Net Assets 2018: $3,341,8062018Assets 2019: $3,792,759Liabilities 2019: $195,866Net Assets 2019: $3,596,8932019Assets 2020: $3,994,554Liabilities 2020: $220,992Net Assets 2020: $3,773,5622020Assets 2021: $4,456,856Liabilities 2021: $224,983Net Assets 2021: $4,231,8732021Assets 2022: $4,705,079Liabilities 2022: $230,001Net Assets 2022: $4,475,0782022Assets 2023: $4,821,138Liabilities 2023: $249,321Net Assets 2023: $4,571,8172023Assets 2025: $6,621,787Liabilities 2025: $361,983Net Assets 2025: $6,259,8042025

Highlighted filing

2016

Assets$3,089,246
Liabilities$183,776
Net Assets$2,905,470

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2011: $2,995,744Expenses 2011: $2,925,359Net Income 2011: $70,3852011Revenue 2012: $3,170,418Expenses 2012: $2,972,922Net Income 2012: $197,4962012Revenue 2013: $3,192,436Expenses 2013: $2,983,145Net Income 2013: $209,2912013Revenue 2014: $3,055,624Expenses 2014: $3,014,185Net Income 2014: $41,4392014Revenue 2015: $3,368,466Expenses 2015: $2,950,869Net Income 2015: $417,5972015Revenue 2016: $3,711,821Expenses 2016: $3,114,294Net Income 2016: $597,5272016Revenue 2017: $3,182,619Expenses 2017: $2,952,661Net Income 2017: $229,9582017Revenue 2018: $3,407,480Expenses 2018: $3,201,102Net Income 2018: $206,3782018Revenue 2019: $3,601,812Expenses 2019: $3,346,725Net Income 2019: $255,0872019Revenue 2020: $3,897,874Expenses 2020: $3,721,205Net Income 2020: $176,6692020Revenue 2021: $4,044,161Expenses 2021: $3,585,850Net Income 2021: $458,3112021Revenue 2022: $3,940,840Expenses 2022: $3,697,635Net Income 2022: $243,2052022Revenue 2023: $4,102,833Expenses 2023: $4,006,094Net Income 2023: $96,7392023Revenue 2025: $5,106,702Expenses 2025: $4,507,910Net Income 2025: $598,7922025

Highlighted filing

2016

Revenue$3,711,821
Expenses$3,114,294
Net Income$597,527
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jan 31, 2017
Return Version
2015v3.0
Gross Receipts
$3,711,821
Mission and Program Overview

Mission

To provide foster care for developmental disabled children through a foster caresystem

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$747,312$1,394,667▲ $647,355
Savings and Temporary Cash Investments$1,161,093$1,161,793▲ $700
Accounts Receivable$331,615$277,873▼ $53,742
Receivables From Officers Etc$191,023$185,023▼ $6,000
Prepaid Expenses and Deferred Charges$48,159$40,833▼ $7,326
Land, Buildings, and Equipment, Net$12,361$29,057▲ $16,696
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$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$2,491,563$3,089,246▲ $597,683
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$127,907$139,998▲ $12,091
Other Liabilities$55,713$43,778▼ $11,935
Total Liabilities$183,620$183,776▲ $156
Net Assets / Fund Balance
Unrestricted Net Assets$2,307,943$2,905,470▲ $597,527
Total Net Assets Fund Balance$2,307,943$2,905,470▲ $597,527
Total Liabilities and Net Assets / Fund Balance$2,491,563$3,089,246▲ $597,683

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,057$79,778$108,835
Other Land Buildings-$16,364$16,364
Leasehold Improvements-$3,120$3,120
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Audrey HughesExecutive DirectorFT$239,337$239,337

Board Members and Trustees

NameTitle
Patricia SheildsPresident
Netner KellySecretary
Jasmine FolksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,711,112
Investment Income
$709
Other Revenue
$0
Change in Net Assets
$597,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,711,821
Total Revenue per Audited Statements
$3,711,821
Total Revenue per Form 990
$3,711,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,939,082
Salaries, Compensation, and Employee Benefits$1,175,212
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$469,550$217,931-$687,481
Current Officers, Directors, Trustees, and Key Employees$163,467$75,870-$239,337
Other Employee Benefits$162,348$18,039-$180,387
Other Expenses$75,553$9,089-$75,553
Occupancy$57,771$6,419-$64,190
All Other Expenses$50,646$5,295-$55,941
Payroll Taxes$42,975$4,776-$47,751
Insurance$30,676$3,408-$34,084
Fees for Services Other$22,395$2,488-$24,883
Pension Plan Contributions$18,231$2,025-$20,256
Office Expenses$11,746$1,304-$13,050
Depreciation Depletion$8,504$945-$9,449
Total Functional Expenses$2,766,705$347,589$0$3,114,294

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,114,294
Total Expenses per Audited Statements$3,114,294
Total Expenses per Form 990$3,114,294
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$191,023$185,023▼ $6,000
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$36,404
Accrued Pension Liability$7,374
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

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

upon request

Filing and Contact Details

Filer

Filer Name
Free to Be Programs Inc
EIN
95-3921893
Phone
8183666682
Address
17134 DEVONSHIRE STREET, NORTHRIDGE, CA 91325

Signing Officer

Name
Audrey Hughes
Title
Executive Director
Signed
2017-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Audrey Hughes
Formed
1984
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
14

Preparer

Firm
Hagop J Markarian Ea
Address
16601 VENTURA BLVD 4TH FLOOR, ENCINO, CA 91436
Preparer
Hagop J Markarian
Phone
8187891584
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0191023
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0185023
IRS990/ReconcilationRevenueExpnssAmt0597527
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01161093
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01161793
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03711112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03367256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03054289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03190499
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03169214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt016492370
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0709
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01210
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01335
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01937
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01204
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0709
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01210
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01937
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06395
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt016492370
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03711112
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03367256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03054289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03190499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03169214
IRS990ScheduleA/Total509Grp/TotalAmt016492370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03711821
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03368466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03055624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03192436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03170418
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016498765
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt029057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079778
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108835
IRS990ScheduleD/ExpensesSubtotalAmt03114294
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03120
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03120
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016364
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt136404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/RevenueSubtotalAmt03711821
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029057
IRS990ScheduleD/TotalExpensesPerForm990Amt03114294
IRS990ScheduleD/TotalLiabilityAmt043778
IRS990ScheduleD/TotalRevenuePerForm990Amt03711821
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03711821
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03114294
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0239337
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Audrey Hughes
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0239337
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0185023
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0settleme
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0265544
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN HUGHES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Ex. DIR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0185023
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02491563
IRS990/TotalAssetsEOYAmt03089246
IRS990/TotalAssetsGrp/BOYAmt02491563
IRS990/TotalAssetsGrp/EOYAmt03089246
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0347589
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02766705
IRS990/TotalFunctionalExpensesGrp/TotalAmt03114294
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0183620
IRS990/TotalLiabilitiesEOYAmt0183776
IRS990/TotalLiabilitiesGrp/BOYAmt0183620
IRS990/TotalLiabilitiesGrp/EOYAmt0183776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02307943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02905470

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$0.36$6.26$5.11$4.51$0.60
2023Summary only. Only limited summary data is available for this year.$4.82$0.25$4.57$4.10$4.01$0.10
2022Summary only. Only limited summary data is available for this year.$4.71$0.23$4.48$3.94$3.70$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.22$4.23$4.04$3.59$0.46
2020Summary only. Only limited summary data is available for this year.$3.99$0.22$3.77$3.90$3.72$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.20$3.60$3.60$3.35$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.20$3.34$3.41$3.20$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.17$3.14$3.18$2.95$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.18$2.91$3.71$3.11$0.60
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.18$2.31$3.37$2.95$0.42
2014Summary only. Only limited summary data is available for this year.$2.08$0.19$1.89$3.06$3.01$0.04
2013Summary only. Only limited summary data is available for this year.$2.00$0.15$1.85$3.19$2.98$0.21
2012Summary only. Only limited summary data is available for this year.$1.61$0.17$1.44$3.17$2.97$0.20
2011Summary only. Only limited summary data is available for this year.$1.41$0.17$1.24$3.00$2.93$0.07