Civic Intelligence

Special Child USA

EIN 95-4748447 • 501(c)3 • Los Angeles, CA

Pub. 78 Eligible990-N Coverage

Profile

Provide child care centers for special needs children.

5443 W Washington BlvdLos Angeles, CA 90016

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

55th percentile

0.0%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Flat

$13,568

Flat from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1 (-100%) from 2023

Expenses

Down

$0

Down $1 (-100%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$15K$10K$5.0K$0Assets 2011: $1Liabilities 2011: $02011Assets 2014: $1Liabilities 2014: $02014Assets 2018: $4,936Liabilities 2018: $02018Assets 2019: $1,404Net Assets 2019: $1,4042019Assets 2020: $3,237Net Assets 2020: $3,2372020Assets 2021: $13,568Net Assets 2021: $13,5682021Assets 2022: $13,568Net Assets 2022: $13,5682022Assets 2023: $13,568Net Assets 2023: $13,5682023Assets 2024: $13,568Liabilities 2024: $02024

Highlighted filing

2024

Assets$13,568
Liabilities$0
Net Assets-
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2018: $4,936Expenses 2018: $0Net Income 2018: $4,9362018Revenue 2019: $1,000Expenses 2019: $4,532Net Income 2019: -$3,5322019Revenue 2020: $2,025Expenses 2020: $192Net Income 2020: $1,8332020Revenue 2021: $10,395Expenses 2021: $64Net Income 2021: $10,3312021Revenue 2023: $1Expenses 2023: $1Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$13,568
Liabilities
$0
Net assets
-
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$13.6$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$13.6$13.6$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$13.6$13.6
2021Detailed filing. Detailed filing data is available for this year.$13.6$13.6$10.4$0.06$10.3
2020Detailed filing. Detailed filing data is available for this year.$3.24$3.24$2.03$0.19$1.83
2019Detailed filing. Detailed filing data is available for this year.$1.40$1.40$1.00$4.53$3.53
2018Summary only. Only limited summary data is available for this year.$4.94$0.00$4.94$0.00$4.94
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 19, 2023
Return Version
2022v5.0
Gross Receipts
$1
Mission and Program Overview

Mission

Provide child care centers for special needs children.

Program Services

DescriptionGrantsExpenses
SERVICES FOR SPECIAL NEEDS CHILDREN--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ALYCE MORRIS WINSTONPresident-$0--
MARCIA BRICKLEYVice Preside-$0--
PAULA MCFARRENTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Special Child USA
EIN
95-4748447
Phone
3237657536
Address
5443 W WASHINGTON BLVD, LOS ANGELES, CA 90016

Signing Officer

Name
Alyce Morris Winston
Title
President
Phone
3237657536
Signed
2023-10-19
Discuss with paid preparer
Yes

Preparer

Firm
Werner & Company Inc
Address
9587 ARROW ROUTE SUITE G, RANCHO CUCAMONGA, CA 91730
Preparer
Jeff L Werner
Phone
9097273076
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 1 total 1”

Raw XML Appendix112 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ALYCE MORRIS WINSTON
IRS990EZ/BooksInCareOfDetail/PhoneNum03237657536
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05470 W WASHINGTON BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090016
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013568
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt013568
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013568
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013568
IRS990EZ/GrossReceiptsAmt01
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013568
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013568
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013568
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013568
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ALYCE MORRIS WINSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARCIA BRICKLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAULA MCFARREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CHILD CARE CENTERS FOR SPECIAL NEEDS CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVICES FOR SPECIAL NEEDS CHILDREN
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01
IRS990EZ/TotalRevenueAmt01
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013421
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt013421
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013421
IRS990ScheduleA/TotalSupportAmt013421
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 1 TOTAL 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALYCE MORRIS WINSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03237657536
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL CHILD USA
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0954748447
ReturnHeader/Filer/PhoneNum03237657536
ReturnHeader/Filer/USAddress/AddressLine1Txt05443 W WASHINGTON BLVD
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090016
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842087320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WERNER & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09587 ARROW ROUTE SUITE G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09097273076
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF L WERNER
ReturnHeader/ReturnTs02023-11-11T14:52:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALYCE MORRIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WINSTON
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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