Civic Intelligence

El Segundo Nursery School Group

990 • Fiscal year 2019 • EIN 95-6001076

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 19, 2020

PO Box 73El Segundo, CA 90245

(661) 361-2317

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

6th percentile

-79%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

10th percentile

-45%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$13,997

Down $11,242 (-45%) from 2018

Net Assets

Down

$13,997

Down $11,242 (-45%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$14,237

Up $1,797 (+14%) from 2018

Expenses

Down

$25,479

Down $2,773 (-9.8%) from 2018

Net Income

Up

-$11,242

Up $4,570 (+29%) from 2018

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $47,292Liabilities 2011: $02011Assets 2012: $52,109Liabilities 2012: $02012Assets 2013: $40,271Liabilities 2013: $02013Assets 2014: $43,398Liabilities 2014: $02014Assets 2015: $53,043Liabilities 2015: $0Net Assets 2015: $53,0432015Assets 2016: $48,219Liabilities 2016: $0Net Assets 2016: $48,2192016Assets 2017: $41,051Liabilities 2017: $0Net Assets 2017: $41,0512017Assets 2018: $25,239Liabilities 2018: $0Net Assets 2018: $25,2392018Assets 2019: $13,997Liabilities 2019: $0Net Assets 2019: $13,9972019Assets 2020: $7,523Liabilities 2020: $0Net Assets 2020: $7,5232020Assets 2021: $19,039Liabilities 2021: $0Net Assets 2021: $19,0392021Assets 2022: $28,783Liabilities 2022: $0Net Assets 2022: $28,7832022Assets 2023: $19,125Liabilities 2023: $0Net Assets 2023: $19,1252023Assets 2024: $19,125Liabilities 2024: $483Net Assets 2024: $18,6422024

Highlighted filing

2019

Assets$13,997
Liabilities$0
Net Assets$13,997

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $38,406Expenses 2011: $39,632Net Income 2011: -$1,2262011Revenue 2012: $42,240Expenses 2012: $37,423Net Income 2012: $4,8172012Revenue 2013: $26,189Expenses 2013: $38,027Net Income 2013: -$11,8382013Revenue 2014: $45,637Expenses 2014: $42,510Net Income 2014: $3,1272014Revenue 2015: $55,129Expenses 2015: $45,484Net Income 2015: $9,6452015Revenue 2016: $45,889Expenses 2016: $50,713Net Income 2016: -$4,8242016Revenue 2017: $42,714Expenses 2017: $49,882Net Income 2017: -$7,1682017Revenue 2018: $12,440Expenses 2018: $28,252Net Income 2018: -$15,8122018Revenue 2019: $14,237Expenses 2019: $25,479Net Income 2019: -$11,2422019Revenue 2020: $17,718Expenses 2020: $24,192Net Income 2020: -$6,4742020Revenue 2021: $30,304Expenses 2021: $18,788Net Income 2021: $11,5162021Revenue 2022: $49,729Expenses 2022: $39,985Net Income 2022: $9,7442022Revenue 2023: $53,974Expenses 2023: $63,632Net Income 2023: -$9,6582023Revenue 2024: $65,881Expenses 2024: $66,364Net Income 2024: -$4832024

Highlighted filing

2019

Revenue$14,237
Expenses$25,479
Net Income-$11,242
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$14,237
Mission and Program Overview

Mission

The el segundo nursery school group's primary exempt purpose is to establish and maintain a nursery school in order to give children in their early formative years adequate outdoor and indoor space for safe and wholesome recreation under trained supervision and healthful conditions, and to help them make social adjustments with a group of their own age and to assist parents with their parenthood in a cooperative endeavor

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,239$13,997▼ $11,242
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$25,239$13,997▼ $11,242
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$25,239$13,997▼ $11,242
Total Net Assets Fund Balance$25,239$13,997▼ $11,242
Total Liabilities and Net Assets / Fund Balance$25,239$13,997▼ $11,242
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katie BillupsPresident
Trevor DelecaveVice President
Jennifer JappelTrustee
Jameela LavangiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,237
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-11,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,043
Other Expenses$6,436
Total Fundraising Expense$2,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$14,035-$14,035
Payroll Taxes-$5,008-$5,008
Insurance$1,957--$1,957
Fees for Services Other$1,352--$1,352
Office Expenses--$1,223$1,223
Occupancy--$1,200$1,200
Fees for Services Legal-$484-$484
Other Expenses$220--$220
Total Functional Expenses$3,529$19,527$2,423$25,479
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
El Segundo Co Op Nursery
EIN
95-6001076
Phone
6613612317
Address
PO Box 73, El Segundo, CA 90245

Signing Officer

Name
Katie Billups
Title
President
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Accounting Breeze LLC
Address
100 Imperial Ave Suite R, El Segundo, CA 90245
Preparer
Nury Espinoza de Gomez-P
Phone
3103637055
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IRS990/TotalAssetsBOYAmt025239
IRS990/TotalAssetsEOYAmt013997
IRS990/TotalAssetsGrp/BOYAmt025239
IRS990/TotalAssetsGrp/EOYAmt013997
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014237
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02423
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019527
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03529
IRS990/TotalFunctionalExpensesGrp/TotalAmt025479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025239
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013997
IRS990/TotalProgramServiceExpensesAmt03529
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014237
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025239
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013997
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt025239
IRS990/UnrestrictedNetAssetsGrp/EOYAmt013997
IRS990/USAddress/AddressLine1Txt0PO Box 73
IRS990/USAddress/CityNm0El Segundo
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090245
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE BILLUPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0El Segundo Co Op Nursery
ReturnHeader/Filer/BusinessNameControlTxt0ELSE
ReturnHeader/Filer/EIN0956001076
ReturnHeader/Filer/PhoneNum06613612317
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 73
ReturnHeader/Filer/USAddress/CityNm0El Segundo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090245
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261892487
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accounting Breeze LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Imperial Ave Suite R
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Segundo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090245
ReturnHeader/PreparerPersonGrp/PhoneNum03103637055
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nury Espinoza de Gomez-P
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-02-19T09:11:52-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$0.48$18.6$65.9$66.4$0.48
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$0.00$19.1$54.0$63.6$9.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.8$0.00$28.8$49.7$40.0$9.74
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$0.00$19.0$30.3$18.8$11.5
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.52$0.00$7.52$17.7$24.2$6.47
2019Detailed filing. Detailed filing data is available for this year.$14.0$0.00$14.0$14.2$25.5$11.2
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.2$0.00$25.2$12.4$28.3$15.8
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.1$0.00$41.1$42.7$49.9$7.17
2016Detailed filing. Detailed filing data is available for this year.$48.2$0.00$48.2$45.9$50.7$4.82
2015Detailed filing. Detailed filing data is available for this year.$53.0$0.00$53.0$55.1$45.5$9.65
2014Summary only. Only limited summary data is available for this year.$43.4$0.00$45.6$42.5$3.13
2013Summary only. Only limited summary data is available for this year.$40.3$0.00$26.2$38.0$11.8
2012Summary only. Only limited summary data is available for this year.$52.1$0.00$42.2$37.4$4.82
2011Summary only. Only limited summary data is available for this year.$47.3$0.00$38.4$39.6$1.23