Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 23-7398273 • 501(c)3 • San Jose, CA
Profile
Frost elementary provides a rigorous, me
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$47,726
Up $14,492 (+44%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$47,726
Up $14,492 (+44%) from 2024
Revenue
Down$34,439
Down $15,282 (-31%) from 2024
Expenses
Down$19,946
Down $13,439 (-40%) from 2024
Net Income
Down$14,493
Down $1,843 (-11%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Frost elementary provides a rigorous, me
| Description | Grants | Expenses |
|---|---|---|
| SUCCESSFULLY ENRICHED STUDENTS LEARNING THROUGH DYNAMIC ARTS PROGRAMS, BOOSTING CONFIDENCE, COLLABORATION, AND ACADEMIC PERFORMANCE. | $600 | $7,220 |
| Other program services | - | $5,796 |
| SUCCESSFULLY EMPOWERED STUDENTS WITH CRITICAL SKILLS AND KNOWLEDGE, LEADING TO INCREASED COLLEGE READINESS, CAREER OPPORTUNITIES, AND A SUPPORTIVE LEARNING ENVIRONMENT THAT NURTURE | $5,727 | $3,813 |
| THE FROST HOME AND SCHOOL CLUB SPONSORED AN AFTER-SCHOOL CHOIR PROGRAM FOR STUDENTS IN GRADES 26 TO PROMOTE MUSIC EDUCATION AND CREATIVE DEVELOPMENT. THE PROGRAM SUPPORTED INSTRUC | - | $517 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RAQUEL ACOSTA | President | PT | $0 | - | - |
| JANET CRUZ | Vice President | PT | $0 | - | - |
| JENNIFER SLONE | Treasurer | PT | $0 | - | - |
| ERIN SIMON | Co-Secretary | PT | $0 | - | - |
| LORI NORR | Co-Secretary | PT | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundrasing | $24,000 | $24,000 | $23,456 | $544 |
| Total Events | $24,000 | $24,000 | $23,456 | $544 |
“The nonprofit organization reports on a fiscal-year basis. The original tax return mistakenly included financial data for the period august 1, 2023 through july 31, 2024, which should have been reported on the 2023 tax return. To ensure the tax filings accurately reflect the proper reporting period, dre tax inc. Prepared and filed an amended return covering the period august 1, 2024 through july 31, 2025, corresponding to the 2024 fiscal year for the nonprofit organization.”
“Description AmountPROGRAM - TEACHER GRANT 4,000PROGRAM - EVENT DECORATIONS 405PROGRAM - AFTER SCHOOL PROGRAM 500PROGRAM - EVENT BOUNCE HOUSE 588PROGRAM - STARTING ARTS - AFTER SCH 6,720PROGRAM - FILED TRIP 3,813PROGRAM - CELEBRATION SUPPLIES 200PROGRAM - TEACHER APPRECIATION 803PROGRAM - 6TH GRADE PROMOTION 317TAX ACCOUNTANT FEE 2,550REGISTRATION FEE 50”
“The frost home and school club provided funding through teacher grants and appreciation initiatives to support and recognize the efforts of frost elementary educators. Teacher grants were awarded to enhance classroom instruction and student learning through educational materials and enrichment activities. Teacher appreciation programs promoted staff morale and engagement by recognizing teachers contributions to the school community. The frost home and school club sponsored a school community event that included a bounce house as part of the student and family activities. This expense supported the clubs mission to foster school spirit, family engagement, and a positive learning environment through inclusive community events.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RAQUEL ACOSTA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4082251881 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 530 GETTYSBURG DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN JOSE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95123 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 33233 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 47726 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14493 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 33233 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 47726 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 33318 |
| IRS990EZ/GrossReceiptsAmt | 0 | 39650 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33233 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 47726 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33233 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 47726 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RAQUEL ACOSTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JANET CRUZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JENNIFER SLONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ERIN SIMON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LORI NORR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CO-SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CO-SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19946 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FROST ELEMENTARY PROVIDES A RIGOROUS, ME |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 6327 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUCCESSFULLY EMPOWERED STUDENTS WITH CRITICAL SKILLS AND KNOWLEDGE, LEADING TO INCREASED COLLEGE READINESS, CAREER OPPORTUNITIES, AND A SUPPORTIVE LEARNING ENVIRONMENT THAT NURTURE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUCCESSFULLY ENRICHED STUDENTS LEARNING THROUGH DYNAMIC ARTS PROGRAMS, BOOSTING CONFIDENCE, COLLABORATION, AND ACADEMIC PERFORMANCE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | THE FROST HOME AND SCHOOL CLUB SPONSORED AN AFTER-SCHOOL CHOIR PROGRAM FOR STUDENTS IN GRADES 26 TO PROMOTE MUSIC EDUCATION AND CREATIVE DEVELOPMENT. THE PROGRAM SUPPORTED INSTRUC |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | Other program services |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 5727 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 600 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 3813 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 7220 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 517 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 5796 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 5211 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 28107 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 19946 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 17346 |
| IRS990EZ/TotalRevenueAmt | 0 | 34439 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 23456 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRASING |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 24000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 24000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 24000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 24000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 544 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 23456 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 23456 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONPROFIT ORGANIZATION REPORTS ON A FISCAL-YEAR BASIS. THE ORIGINAL TAX RETURN MISTAKENLY INCLUDED FINANCIAL DATA FOR THE PERIOD AUGUST 1, 2023 THROUGH JULY 31, 2024, WHICH SHOULD HAVE BEEN REPORTED ON THE 2023 TAX RETURN. TO ENSURE THE TAX FILINGS ACCURATELY REFLECT THE PROPER REPORTING PERIOD, DRE TAX INC. PREPARED AND FILED AN AMENDED RETURN COVERING THE PERIOD AUGUST 1, 2024 THROUGH JULY 31, 2025, CORRESPONDING TO THE 2024 FISCAL YEAR FOR THE NONPROFIT ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountPROGRAM - TEACHER GRANT 4,000PROGRAM - EVENT DECORATIONS 405PROGRAM - AFTER SCHOOL PROGRAM 500PROGRAM - EVENT BOUNCE HOUSE 588PROGRAM - STARTING ARTS - AFTER SCH 6,720PROGRAM - FILED TRIP 3,813PROGRAM - CELEBRATION SUPPLIES 200PROGRAM - TEACHER APPRECIATION 803PROGRAM - 6TH GRADE PROMOTION 317TAX ACCOUNTANT FEE 2,550REGISTRATION FEE 50 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FROST HOME AND SCHOOL CLUB PROVIDED FUNDING THROUGH TEACHER GRANTS AND APPRECIATION INITIATIVES TO SUPPORT AND RECOGNIZE THE EFFORTS OF FROST ELEMENTARY EDUCATORS. TEACHER GRANTS WERE AWARDED TO ENHANCE CLASSROOM INSTRUCTION AND STUDENT LEARNING THROUGH EDUCATIONAL MATERIALS AND ENRICHMENT ACTIVITIES. TEACHER APPRECIATION PROGRAMS PROMOTED STAFF MORALE AND ENGAGEMENT BY RECOGNIZING TEACHERS CONTRIBUTIONS TO THE SCHOOL COMMUNITY. THE FROST HOME AND SCHOOL CLUB SPONSORED A SCHOOL COMMUNITY EVENT THAT INCLUDED A BOUNCE HOUSE AS PART OF THE STUDENT AND FAMILY ACTIVITIES. THIS EXPENSE SUPPORTED THE CLUBS MISSION TO FOSTER SCHOOL SPIRIT, FAMILY ENGAGEMENT, AND A POSITIVE LEARNING ENVIRONMENT THROUGH INCLUSIVE COMMUNITY EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Amended return information |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other program services Part III line 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JENNIFER SLONE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4082251881 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EARL FROST HOME AND SCHOOL CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EARL |
| ReturnHeader/Filer/EIN | 0 | 237398273 |
| ReturnHeader/Filer/InCareOfNm | 0 | % JENNIFER SLONE |
| ReturnHeader/Filer/PhoneNum | 0 | 4082251881 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 530 GETTYSBURG DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN JOSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95123 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 332001847 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DRE Tax INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2811 Castro Valley Blvd Ste 206 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Castro Valley |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94546 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4158606288 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JIANCHAO RAO |
| ReturnHeader/ReturnTs | 0 | 2025-10-24T14:25:49-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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