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CHILD START INCORPORATED: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
CHILD START INCORPORATED (EIN 68-0442009)
Tax period
2016-09-01 to 2017-08-31
Filed
2018-07-16
IRS object ID
201821989349301252
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-07-16T11:04:13-05:00ReturnTs
Tax Period End2017-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Wipfli LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 8700AddressLine1Txt
CityMadisonCityNm
State AbbreviationWIStateAbbreviationCd
ZIP537088700ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680442009EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Child Start IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone7072528931PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1439 Devlin RoadAddressLine1Txt
CityNapaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94558ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDeborah PeralezPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone7072528931PhoneNum
Signature2018-07-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDenes TobiePreparerPersonNm
PTINP00200892PTIN
Phone6082741980PhoneNum
Preparation2018-07-10PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEBorah PERALEZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1439 Devlin RoadAddressLine1Txt
CityNapaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94558ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,938,300GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHILDSTARTINC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTo establish, coordinate & carry out programs that promote development of children & their families.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee298TotalEmployeeCnt
Total Volunteers2128TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$12,373,876PYContributionsGrantsAmt
CY Contributions Grants$14,781,944CYContributionsGrantsAmt
PY Program Service Revenue$84,126PYProgramServiceRevenueAmt
CY Program Service Revenue$112,645CYProgramServiceRevenueAmt
PY Investment Income$1,223PYInvestmentIncomeAmt
CY Investment Income$810CYInvestmentIncomeAmt
PY Other Revenue$26,041PYOtherRevenueAmt
CY Other Revenue$42,901CYOtherRevenueAmt
PY Total Revenue$12,485,266PYTotalRevenueAmt
CY Total Revenue$14,938,300CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$8,339,424PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,264,924CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$7,546CYTotalFundraisingExpenseAmt
PY Other Expenses$4,043,882PYOtherExpensesAmt
CY Other Expenses$5,259,063CYOtherExpensesAmt
PY Total Expenses$12,383,306PYTotalExpensesAmt
CY Total Expenses$14,523,987CYTotalExpensesAmt
PY Revenues Less Expenses$101,960PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$414,313CYRevenuesLessExpensesAmt
Total Assets BOY$4,401,526TotalAssetsBOYAmt
Total Assets EOY$5,319,907TotalAssetsEOYAmt
Total Liabilities BOY$564,603TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,068,671TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,836,923NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,251,236NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTo support the educational, social and emotional development of children, ages 0-5, by providing high quality, comprehensive and family-focused early childhood services in partnership with the community.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,496,741ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescHead Start Program - This program is a federally funded program providing services to income-eligible preschool age children and their families. The service combines child development with medical and dental care, emphasizes social and emotional development, creates opportunities to enhance school readiness, extends the delivery of social services, and promotes parent participation and community involvement with the goal of self-sufficiency.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,751,683ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescEarly Head Start Program - This program is a federally funded program as part of the Head Start Program, and it provides early, continuous, intensive and comprehensive child development and family support services on a year round basis to low-income families with children under age three and pregnant women.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,348,916ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescEarly Head Start Child Care Partnership - This program brings together Early Head Start and child care through layering of funding to provide comprehensive and continuous services to low-income infants, toddlers, and their families.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)

ExpenseExpenseAmtGrantGrantAmtRevenueRevenueAmtDescDesc
$376,702$0$0Food Program
$405,198$0$15,727State Preschool Program
$37,886$0$0Raising a Reader
$21,083$0$96,918Other Program Services
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$840,869TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$112,645TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$12,438,209TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document46IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee298EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Arvinda KrishnanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7072528931PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1439 Devlin RoadAddressLine1Txt
CityNapaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94558ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Candice Floyd
Board Member1.00Yes (X)$0$0$0
Andi Knowlton
Board Member1.00Yes (X)$0$0$0
Lizeth Peralta
Board Member (Thru September)1.00Yes (X)$0$0$0
Jill Sowards
Board Member1.00Yes (X)$0$0$0
Alicia Fernandez
Board Chair1.00Yes (X)$0$0$0Yes (X)
Bob Stalker
Board Vice Chair1.00Yes (X)$0$0$0Yes (X)
Michael Lundstrom
Board Treasurer1.00Yes (X)$0$0$0Yes (X)
Rocio Moreno
Board Secretary1.00Yes (X)$0$0$0Yes (X)
Deborah Peralez
Executive Director40.00$109,968$0$2,890Yes (X)
Ronald Wayman
Fiscal Manager (Thru February)40.00$72,264$0$2,168Yes (X)
Arvinda Krishnan
Fiscal Manager (Beginning May)40.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$182,232TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$5,058TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Chefables
PO Box 288San FranciscoCA94083Food Services$534,288
Ross Recreation
100 Brush Creek RoadSanta RosaCA95404Contractor$237,342
Smart Building Inc
5801 Christie AvenueEmeryvilleCA94608Contractor$156,975
Superior Building Services Inc
1070 Horizon DriveFairfieldCA94533Contractor$126,063
Napa Valley Adult Education
1600 Lincoln AvenueNapaCA94558Child Care Services$125,652
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Government Grants$14,533,014GovernmentGrantsAmt
All Other Contributions$248,930AllOtherContributionsAmt
Noncash Contributions$57,777NoncashContributionsAmt
Total Contributions$14,781,944TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Professional Service Fees624410$96,918$96,918
Preschool Fees624410$15,727$15,727
FieldValueIRS element (for citing)
Total Program Service Revenue$112,645TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$810TotalRevenueColumnAmt
Exclusion$810ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,901TotalRevenueColumnAmt
Exclusion$42,901ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$42,901OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,938,300TotalRevenueColumnAmt
Related Or Exempt Func Income$112,645RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$43,711ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$156,916TotalAmt
Management And General$156,916ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,575,342TotalAmt
Program Services$7,036,164ProgramServicesAmt
Management And General$532,959ManagementAndGeneralAmt
Fundraising$6,219FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$96,414TotalAmt
Program Services$93,124ProgramServicesAmt
Management And General$3,290ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$746,700TotalAmt
Program Services$684,918ProgramServicesAmt
Management And General$60,931ManagementAndGeneralAmt
Fundraising$851FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$689,552TotalAmt
Program Services$632,808ProgramServicesAmt
Management And General$56,268ManagementAndGeneralAmt
Fundraising$476FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,017TotalAmt
Management And General$23,017ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$91,423TotalAmt
Management And General$91,423ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$604,777TotalAmt
Program Services$506,638ProgramServicesAmt
Management And General$98,139ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$387,935TotalAmt
Program Services$330,088ProgramServicesAmt
Management And General$57,847ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,728,405TotalAmt
Program Services$1,305,362ProgramServicesAmt
Management And General$423,043ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$147,875TotalAmt
Program Services$130,990ProgramServicesAmt
Management And General$16,885ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$206,721TotalAmt
Program Services$198,450ProgramServicesAmt
Management And General$8,271ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$372TotalAmt
Program Services$372ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$273,103TotalAmt
Management And General$273,103ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$62,589TotalAmt
Program Services$3,595ProgramServicesAmt
Management And General$58,994ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD COSTS$586,896$586,090$806
Equipment$358,319$358,319
Parent Services$306,530$306,333$197
Program Supplies$250,629$247,976$2,653

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$230,472TotalAmt
Program Services$16,982ProgramServicesAmt
Management And General$213,490ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,523,987TotalAmt
Program Services$12,438,209ProgramServicesAmt
Management And General$2,078,232ManagementAndGeneralAmt
Fundraising$7,546FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$841,886BOYAmt
EOY$1,411,301EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$919,127BOYAmt
EOY$919,637EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$648,752BOYAmt
EOY$637,660EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$381BOYAmt
EOY$7,515EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$55,731BOYAmt
EOY$58,825EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,702,695LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,449,446LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,903,929BOYAmt
EOY$2,253,249EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$31,720BOYAmt
EOY$31,720EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,401,526BOYAmt
EOY$5,319,907EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$516,150BOYAmt
EOY$822,557EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$48,453BOYAmt
EOY$246,114EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$564,603BOYAmt
EOY$1,068,671EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,835,697BOYAmt
EOY$1,865,246EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,001,226BOYAmt
EOY$2,385,990EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,836,923BOYAmt
EOY$4,251,236EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,401,526BOYAmt
EOY$5,319,907EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$414,313ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$200,000OtherCostOrOtherBasisAmt
Book Value$200,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$660,818OtherCostOrOtherBasisAmt
Depreciation$201,872DepreciationAmt
Book Value$458,946BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,735,862OtherCostOrOtherBasisAmt
Depreciation$1,721,596DepreciationAmt
Book Value$1,014,266BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,106,015OtherCostOrOtherBasisAmt
Depreciation$525,978DepreciationAmt
Book Value$580,037BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,253,249TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$16,003,855TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$1,065,555DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,065,555RevenueNotReportedAmt
Revenue Subtotal$14,938,300RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,938,300TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$15,589,542TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,065,555DonatedServicesUseFcltsAmt
Expenses Not Reported$1,065,555ExpensesNotReportedAmt
Expenses Subtotal$14,523,987ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,523,987TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe Organization is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The Organization has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3THE ORGANIZATION HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH THE NEWSPAPER.
Schedule E, Part I, Line 6THE ORGANIZATION RECEIVES FEDERAL GRANTS FROM THE U.S. DEPARTMENT OF AGRICULTURE AND THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES.

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescSUPPLIESDesc
Contribution82ContributionCnt
Noncash Contributions Rpt F990$57,777NoncashContributionsRptF990Amt
Method Of Determining RevenuesCost of donated propMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Column (b):FormAndLineReferenceDesc
ExplanationThe organization tracks and reports the number of contributions received for supplies.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 4The organization made the following change to its bylaws during the fiscal year: -The Board of Directors shall consist of no less than seven and no more than twelve members.
Form 990, Part VI, Section B, line 11bA COPY OF THE form 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING with the internal revenue service. The Form 990 is either presented at a board meeting or electronically.
Form 990, Part VI, Section B, line 12cTHE ORGANIZATION HAS WRITTEN POLICIES THAT HAVE BEEN ADOPTED BY THE GOVERNING BODY. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR FOR RESOLUTION. Any individual with an actual or perceived conflict of interest is recused from discussion and voting on the matter.
Form 990, Part VI, Section B, line 15THE EXECUTIVE COMMITTEE HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING THE NORTHERN CALIFORNIA WAGE AND COMPENSATION SURVEY FOR NONPROFIT ORGANIZATIONS AND/OR OTHER STUDIES. THIS STUDY WAS LAST CONDUCTED IN 2013. THE EXECUTIVE COMMITTEE MEETS INDEPENDENTLY OF THE EXECUTIVE DIRECTOR TO DISCUSS HIS/HER PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION AND GOALS SET FOR THE YEAR. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS AND OTHER INFORMED STAKEHOLDERS FROM THE COMMUNITY. ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL PERFORMANCE, OVERALL BUDGET AND OBJECTIVES. THE CHAIR OF THE BOARD THEN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED, SUBJECT TO APPROVAL BY THE FULL BOARD AS PART OF THE ANNUAL BUDGET.
Form 990, Part VI, Section C, line 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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