Civic Intelligence

Creative Beginnings School'S

EIN 95-4564190 • 501(c)3 • Downey, CA

Profile

To provide a safe, loving environment where each child is nurtured and challenged by providing activities designed to promote social, emotional, physical, and intellectual development of the child.

10819 New StreetDowney, CA 90241

www.cb4kids.org

Siviq Scores

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

Liabilities / Assets

98th percentile

2.12x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.81x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

162%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$516,240

Up $319,186 (+162%) from 2022

Liabilities

Up

$1,094,186

Up $277,164 (+34%) from 2022

Net Assets

Up

-$577,946

Up $42,022 (+6.8%) from 2022

Revenue

Up

$1,346,807

Up $151,701 (+13%) from 2022

Expenses

Down

$1,295,442

Down $14,924 (-1.1%) from 2022

Net Income

Up

$51,365

Up $166,625 (+145%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2011: $1,047,398Liabilities 2011: $1,050,026Net Assets 2011: -$2,6282011Assets 2012: $1,081,416Liabilities 2012: $1,052,800Net Assets 2012: $28,6162012Assets 2013: $1,131,020Liabilities 2013: $1,052,800Net Assets 2013: $78,2202013Assets 2014: $135,636Liabilities 2014: $125,029Net Assets 2014: $10,6072014Assets 2015: $161,324Liabilities 2015: $130,804Net Assets 2015: $30,5202015Assets 2016: $145,141Liabilities 2016: $111,725Net Assets 2016: $33,4162016Assets 2017: $91,476Liabilities 2017: $74,274Net Assets 2017: $17,2022017Assets 2018: $106,695Liabilities 2018: $371,101Net Assets 2018: -$264,4062018Assets 2019: $108,654Liabilities 2019: $338,746Net Assets 2019: -$230,0922019Assets 2020: $128,118Liabilities 2020: $667,851Net Assets 2020: -$539,7332020Assets 2021: $302,475Liabilities 2021: $817,514Net Assets 2021: -$515,0392021Assets 2022: $197,054Liabilities 2022: $817,022Net Assets 2022: -$619,9682022Assets 2023: $516,240Liabilities 2023: $1,094,186Net Assets 2023: -$577,9462023

Highlighted filing

2023

Assets$516,240
Liabilities$1,094,186
Net Assets-$577,946

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $888,9442011Expenses 2012: $1,075,9252012Revenue 2013: $1,157,689Expenses 2013: $1,108,085Net Income 2013: $49,6042013Revenue 2014: $1,281,600Expenses 2014: $1,224,682Net Income 2014: $56,9182014Revenue 2015: $1,263,774Expenses 2015: $1,243,861Net Income 2015: $19,9132015Revenue 2016: $1,288,339Expenses 2016: $1,285,443Net Income 2016: $2,8962016Revenue 2017: $1,308,489Expenses 2017: $1,324,703Net Income 2017: -$16,2142017Revenue 2018: $1,348,336Expenses 2018: $1,309,944Net Income 2018: $38,3922018Revenue 2019: $1,460,462Expenses 2019: $1,426,148Net Income 2019: $34,3142019Revenue 2020: $430,608Expenses 2020: $740,249Net Income 2020: -$309,6412020Revenue 2021: $865,742Expenses 2021: $841,048Net Income 2021: $24,6942021Revenue 2022: $1,195,106Expenses 2022: $1,310,366Net Income 2022: -$115,2602022Revenue 2023: $1,346,807Expenses 2023: $1,295,442Net Income 2023: $51,3652023

Highlighted filing

2023

Revenue$1,346,807
Expenses$1,295,442
Net Income$51,365

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 24, 2024
Return Version
2023v5.1
Gross Receipts
$1,347,582
Mission and Program Overview

Mission

To provide a safe, loving environment where a child is nurtured and challenged. We encourage each child to reach their full potential by introducing a variety of age appropriate play experiences. We provide activities designed to promote social, emotional, physical, and intellectual development of the child. We believe each child is an individual and we are sensitive to the needs of the child and their family.

To provide a safe, loving environment where each child is nurtured and challenged by providing activities designed to promote social, emotional, physical, and intellectual development of the child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,581$381,585▲ $357,004
Land, Buildings, and Equipment, Net$77,343$101,801▲ $24,458
Loans From Officers Directors$41,677$35,699▼ $5,978
Prepaid Expenses and Deferred Charges$14,292$23,448▲ $9,156
Savings and Temporary Cash Investments$75,321$4,735▼ $70,586
Accounts Receivable-$100-
Total Assets$197,054$516,240▲ $319,186
Other Assets Total$5,517$4,571▼ $946
Liabilities
Unsecured Notes Loans Payable$503,674$474,749▼ $28,925
Deferred Revenue-$288,251-
Mortgage Notes Payable Secured by Investment Property$191,111$164,445▼ $26,666
Accounts Payable and Accrued Expenses$80,560$131,042▲ $50,482
Total Liabilities$817,022$1,094,186▲ $277,164
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-619,968$-577,946▲ $42,022
Total Net Assets Fund Balance$-619,968$-577,946▲ $42,022
Total Liabilities and Net Assets / Fund Balance$197,054$516,240▲ $319,186

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,051$52,254$99,305
Leasehold Improvements$54,750$8,505$63,255
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruth Ann DowdCEOPT$55,327$55,327

Board Members and Trustees

NameTitle
Jessica MillaPresident
Erica YoungSecretary
Miesha BaileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$480,611
Program Service Revenue
$861,441
Investment Income
$97
Other Revenue
$4,658
All Other Contributions
$478,700
Change in Net Assets
$51,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$802,562
Other Expenses$492,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$686,378--$686,378
Occupancy$257,741--$257,741
Payroll Taxes$55,974$4,810-$60,784
Current Officers, Directors, Trustees, and Key Employees-$55,327-$55,327
Fees for Services Other$7,565$39,982-$47,547
All Other Expenses$30,639$2,647-$33,286
Insurance$30,053$165-$30,218
Interest-$11,727-$11,727
Depreciation Depletion$10,243--$10,243
Other Expenses$8,074--$8,074
Office Expenses$6,212$119-$6,331
Conferences and Meetings-$4,127-$4,127
Advertising$719--$719
Other Employee Benefits-$73-$73
Total Functional Expenses$1,176,465$118,977$0$1,295,442
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$775
Fundraising Gross Income$775
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
Sarah SteinbergSister of CEORental of BuildingNo$4,368
Ruth Ann DowdCEORental of BuildingNo$2,884

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$41,677$35,699▼ $5,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Management reviews the tax returns before they are distributed to the board members and filed with the irs.

Form 990, Part VI, Section B, Line 12C

Annual questionnaire is collected from board members and directors to disclose any conflict of interests.

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

The executive director has an annual review by the board members at which time the compensation is reviewed and adjusted as necessary.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available to the public on guidestar and upon request.

Filing and Contact Details

Filer

Filer Name
CREATIVE BEGINNINGS SCHOOL'S
EIN
95-4564190
Phone
5628612285
Address
10819 NEW STREET, DOWNEY, CA 90241

Signing Officer

Name
Ruth Ann Dowd
Title
CEO
Phone
5628612285
Signed
2024-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth Ann Dowd
Formed
1995
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
39
Volunteers
3

Preparer

Firm
Gyl Llp
Address
4120 CONCOURS SUITE 100, ONTARIO, CA 91764
Preparer
Joseph Romero CPA
Phone
9099489990
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0861441
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0868877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0518867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0556561
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01451271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04257017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0163
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05433
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt070898
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt010090
IRS990ScheduleA/OtherIncome509Grp/TotalAmt086421
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98410
IRS990ScheduleA/PublicSupportPY509Pct00.98280
IRS990ScheduleA/PublicSupportTotal509Amt05349137
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01342052
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01124181
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0865736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0556711
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01460457
IRS990ScheduleA/Total509Grp/TotalAmt05349137
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01347582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01195106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0865742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0566829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01460462
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05435721
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt047051
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099305
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt054750
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08505
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063255
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0101801
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SARAH STEINBERG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1RUTH ANN DOWD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SISTER OF CEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04368
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt12884
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTAL OF BUILDING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENTAL OF BUILDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt035699
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt076620
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0RUTH ANN DOWD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt035699
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT REVIEWS THE TAX RETURNS BEFORE THEY ARE DISTRIBUTED TO THE BOARD MEMBERS AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL QUESTIONNAIRE IS COLLECTED FROM BOARD MEMBERS AND DIRECTORS TO DISCLOSE ANY CONFLICT OF INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR HAS AN ANNUAL REVIEW BY THE BOARD MEMBERS AT WHICH TIME THE COMPENSATION IS REVIEWED AND ADJUSTED AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON GUIDESTAR AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0197054
IRS990/TotalAssetsEOYAmt0516240
IRS990/TotalAssetsGrp/BOYAmt0197054
IRS990/TotalAssetsGrp/EOYAmt0516240
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0480611
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118977
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01176465
IRS990/TotalFunctionalExpensesGrp/TotalAmt01295442
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0817022
IRS990/TotalLiabilitiesEOYAmt01094186
IRS990/TotalLiabilitiesGrp/BOYAmt0817022
IRS990/TotalLiabilitiesGrp/EOYAmt01094186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-619968
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-577946
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01176465
IRS990/TotalProgramServiceRevenueAmt0861441
IRS990/TotalReportableCompFromOrgAmt055327
IRS990/TotalRevenueGrp/ExclusionAmt097
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0866099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01346807
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0516240
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0503674
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0474749
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010819 NEW STREET
IRS990/USAddress/CityNm0DOWNEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090241
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CB4KIDS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RUTH ANN DOWD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05628612285

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