Civic Intelligence

Creative Beginnings Schools Assoc

990 • Fiscal year 2015 • EIN 95-4564190

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

10819 New StreetDowney, CA 90241

(562) 861-2285

Siviq Scores

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

Liabilities / Assets

87th percentile

0.81x

Higher debt load relative to assets than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

49th percentile

0.10x

Higher debt load relative to revenue than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$72,500

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.4%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$161,324

Up $25,688 (+19%) from 2014

Net Assets

Up

$30,520

Up $19,913 (+188%) from 2014

Liabilities

Up

$130,804

Up $5,775 (+4.6%) from 2014

Revenue

Down

$1,263,774

Down $17,826 (-1.4%) from 2014

Expenses

Up

$1,243,861

Up $19,179 (+1.6%) from 2014

Net Income

Down

$19,913

Down $37,005 (-65%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$161,324
Liabilities$130,804
Net Assets$30,520

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$1,263,774
Expenses$1,243,861
Net Income$19,913
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$1,263,774
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 a child is nurtured and challenged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$63,058$74,281▲ $11,223
Cash and Non-Interest-Bearing Accounts$45,526$58,556▲ $13,030
Land, Buildings, and Equipment, Net$12,233$16,682▲ $4,449
Prepaid Expenses and Deferred Charges$14,818$0▼ $14,818
Savings and Temporary Cash Investments-$11,805-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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$135,636$161,324▲ $25,688
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$69,058$74,229▲ $5,171
Mortgage Notes Payable Secured by Investment Property$55,971$48,905▼ $7,066
Accounts Payable and Accrued Expenses-$7,670-
Total Liabilities$125,029$130,804▲ $5,775
Net Assets / Fund Balance
Unrestricted Net Assets$10,607$30,520▲ $19,913
Total Net Assets Fund Balance$10,607$30,520▲ $19,913
Total Liabilities and Net Assets / Fund Balance$135,636$161,324▲ $25,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,650$7,321$20,971
Equipment$3,032$967$3,999
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruth Ann SteinbergExecutive DirectorFT$72,500$72,500

Board Members and Trustees

NameTitle
Jessica MillaPresident
Erica YoungSecretary
Lupita GradillaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,986
Program Service Revenue
$1,245,773
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$19,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$780,901
Other Expenses$462,960
Total Fundraising Expense$9,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$610,938$9,260-$620,198
Occupancy$239,651-$9,561$249,212
Current Officers, Directors, Trustees, and Key Employees-$72,500-$72,500
Payroll Taxes$58,231--$58,231
All Other Expenses$30,963$6,499-$37,462
Other Employee Benefits$22,517$7,455-$29,972
Other Expenses$17,911$11,947-$17,911
Insurance$17,679--$17,679
Office Expenses$7,670$3,032-$10,702
Interest-$4,234-$4,234
Fees for Services Accounting-$3,590-$3,590
Depreciation Depletion$3,336--$3,336
Conferences and Meetings-$1,832-$1,832
Fees for Services Legal-$1,383-$1,383
Travel-$1,103-$1,103
Total Functional Expenses$1,111,465$122,835$9,561$1,243,861
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cookie Sales$17,986---
Total Events$17,986---
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
Ruth SteinbergExecutive DirectorRental Lease DocNo$13,691

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Note Payable$74,229
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Creative Beginning leases a building where the Executive Director and sibling own 22%. Therefore, fair market value rent is paid to them.

Form 990, Part VI, Line 11B: Form 990 Review Process

Management reviews the tax returns before it is distributed to the Board members and filed with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annual questionnaire are collected from Board members to disclose any conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Excecutive Director has an annual review by the Board members at which time the compensation is reviewed and adjusted as necessary.

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

Guidestar and upon request.

Filing and Contact Details

Filer

Filer Name
Creative Beginnings Schools Assoc
EIN
95-4564190
Phone
5628612285
Address
10819 New Street, Downey, CA 90241

Signing Officer

Name
Ruth Ann Steinberg
Title
Executive Director
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
43
Volunteers
5

Preparer

Firm
Teri Aranguren CPA
Address
PO Box 41-1044, Los Angeles, CA 90041
Preparer
Teri Aranguren
Phone
3233440150
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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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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01245773
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011805
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017986
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018506
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt036492
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01245773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01263091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01157688
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01107169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01043902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05817623
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt05854115
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01263759
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01281597
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01157688
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01107169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01043902
IRS990ScheduleA/Total509Grp/TotalAmt05854115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01263774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01281600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01157688
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01107169
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01043902
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05854133
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03032
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0967
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03999
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013650
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Note Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016682
IRS990ScheduleD/TotalLiabilityAmt074229
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017986
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017986
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Cookie Sales
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017986
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017986
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Students' parents sell cookies to raise funds for playground equipment, field trips, etc.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2b - Fundraiser Additional Information
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Ruth Steinberg
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Executive Director
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013691
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rental Lease Doc
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Creative Beginning leases a building where the Executive Director and sibling own 22%. Therefore, fair market value rent is paid to them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management reviews the tax returns before it is distributed to the Board members and filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annual questionnaire are collected from Board members to disclose any conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Excecutive Director has an annual review by the Board members at which time the compensation is reviewed and adjusted as necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Guidestar and upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0161324
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017986
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09561
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01111465
IRS990/TotalFunctionalExpensesGrp/TotalAmt01243861
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0125029
IRS990/TotalLiabilitiesEOYAmt0130804
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IRS990/TotalLiabilitiesGrp/EOYAmt0130804
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030520
IRS990/TotalProgramServiceExpensesAmt01111465
IRS990/TotalProgramServiceRevenueAmt01245773
IRS990/TotalReportableCompFromOrgAmt072500
IRS990/TotalRevenueGrp/ExclusionAmt015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01245773
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01263774
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0161324
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01103
IRS990/TravelGrp/TotalAmt01103
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt010607
IRS990/UnrestrictedNetAssetsGrp/EOYAmt030520
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03

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