Civic Intelligence

Panda Bear Preschool

990 • Fiscal year 2023 • EIN 26-3139749

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 14, 2024

Organization Profilewww.pandabearpreschool.com
4998 Via ValartaSan Diego, CA 92124

(858) 576-2327

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.04x

Higher debt load relative to assets than 1% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

1st percentile

-0.02x

Higher debt load relative to revenue than 1% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$76,688

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

30th percentile

-3.4%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

7.0%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$285,761

Down $10,023 (-3.4%) from 2022

Net Assets

Down

$296,173

Down $9,706 (-3.2%) from 2022

Liabilities

Down

-$10,412

Down $317 (-3.1%) from 2022

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin37th percentile

Revenue

Up

$639,674

Up $41,976 (+7.0%) from 2022

Expenses

Down

$649,380

Down $5,311 (-0.8%) from 2022

Net Income

Up

-$9,706

Up $47,287 (+83%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2010: $66,235Liabilities 2010: $75,725Net Assets 2010: -$9,4902010Assets 2011: $26,550Liabilities 2011: $24,586Net Assets 2011: $1,9642011Assets 2012: $110,285Liabilities 2012: -$10,437Net Assets 2012: $120,7222012Assets 2013: $122,350Liabilities 2013: -$10,811Net Assets 2013: $133,1612013Assets 2014: $143,242Liabilities 2014: -$10,196Net Assets 2014: $153,4382014Assets 2015: $171,259Liabilities 2015: -$8,802Net Assets 2015: $180,0612015Assets 2016: $217,969Liabilities 2016: -$9,568Net Assets 2016: $227,5372016Assets 2017: $279,542Liabilities 2017: -$10,342Net Assets 2017: $289,8842017Assets 2018: $303,263Liabilities 2018: -$9,475Net Assets 2018: $312,7382018Assets 2019: $348,147Liabilities 2019: -$10,187Net Assets 2019: $358,3342019Assets 2020: $257,415Liabilities 2020: -$11,062Net Assets 2020: $268,4772020Assets 2021: $372,840Liabilities 2021: $10,866Net Assets 2021: $361,9742021Assets 2022: $295,784Liabilities 2022: -$10,095Net Assets 2022: $305,8792022Assets 2023: $285,761Liabilities 2023: -$10,412Net Assets 2023: $296,1732023Assets 2024: $292,702Liabilities 2024: -$4,239Net Assets 2024: $296,9412024

Highlighted filing

2023

Assets$285,761
Liabilities-$10,412
Net Assets$296,173
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $322,6412010Expenses 2011: $346,4722011Expenses 2012: $355,8392012Revenue 2013: $393,427Expenses 2013: $382,253Net Income 2013: $11,1742013Revenue 2014: $419,079Expenses 2014: $398,370Net Income 2014: $20,7092014Revenue 2015: $436,696Expenses 2015: $410,073Net Income 2015: $26,6232015Revenue 2016: $452,389Expenses 2016: $404,913Net Income 2016: $47,4762016Revenue 2017: $549,258Expenses 2017: $486,911Net Income 2017: $62,3472017Revenue 2018: $569,047Expenses 2018: $543,747Net Income 2018: $25,3002018Revenue 2019: $596,032Expenses 2019: $550,185Net Income 2019: $45,8472019Revenue 2020: $330,224Expenses 2020: $420,368Net Income 2020: -$90,1442020Revenue 2021: $664,985Expenses 2021: $566,694Net Income 2021: $98,2912021Revenue 2022: $597,698Expenses 2022: $654,691Net Income 2022: -$56,9932022Revenue 2023: $639,674Expenses 2023: $649,380Net Income 2023: -$9,7062023Revenue 2024: $670,445Expenses 2024: $665,305Net Income 2024: $5,1402024

Highlighted filing

2023

Revenue$639,674
Expenses$649,380
Net Income-$9,706
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 14, 2024
Return Version
2023v5.0
Gross Receipts
$639,674
Mission and Program Overview

Mission

To provide educational programs for preschool children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$305,879$296,173▼ $9,706
Savings and Temporary Cash Investments$255,531$245,357▼ $10,174
Prepaid Expenses and Deferred Charges$20,148$23,849▲ $3,701
Land, Buildings, and Equipment, Net$22,258$18,708▼ $3,550
Accounts Receivable$-2,153$-2,153→ $0
Total Assets$295,784$285,761▼ $10,023
Liabilities
Accounts Payable and Accrued Expenses$280$-37▼ $317
Deferred Revenue$-10,375$-10,375→ $0
Total Liabilities$-10,095$-10,412▼ $317
Net Assets / Fund Balance
Total Net Assets Fund Balance$305,879$296,173▼ $9,706
Total Liabilities and Net Assets / Fund Balance$295,784$285,761▼ $10,023

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,980$47,788$52,768
Other Land Buildings-$28,337$28,337
Buildings$13,728$3,028$16,756
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leonor KennalyExecutive DirectorFT$76,688$76,688

Board Members and Trustees

NameTitle
Meijean ChanPresident
Carol KwanDirector
Loretta Lum HomDirector
Ardythe LoSecretary
Irene LaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25
Program Service Revenue
$634,030
Investment Income
$280
Other Revenue
$5,339
All Other Contributions
$25
Change in Net Assets
$-9,706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$489,564
Other Expenses$159,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,259--$371,259
Occupancy$84,000--$84,000
Current Officers, Directors, Trustees, and Key Employees$77,544--$77,544
Payroll Taxes$35,561--$35,561
Other Expenses$1,530--$15,430
Insurance$14,560--$14,560
Fees for Services Accounting-$6,239-$6,239
Pension Plan Contributions$5,200--$5,200
Office Expenses-$4,399-$4,399
All Other Expenses$3,662--$3,662
Depreciation Depletion$3,550--$3,550
Information Technology$1,482--$1,482
Fees for Services Other-$1,350-$1,350
Advertising-$220-$220
Conferences and Meetings$205--$205
Total Functional Expenses$623,272$12,208$0$649,380
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Section B, Line 11

“The board of directors normally reviews the completed form 990 at its next reguarly scheduled meeting.”

Form 990, Part VI, Section C, Line 19

“The organizations governing documents and financial statements are available for public review upon prior request during regular office hours.”

Filing and Contact Details

Filer

Filer Name
Panda Bear Preschool
EIN
26-3139749
Phone
8585762327
Address
4998 VIA VALARTA, SAN DIEGO, CA 92124

Signing Officer

Name
Meijean Chan
Title
President
Phone
8585762327
Signed
2024-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meijean Chan
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
13

Preparer

Firm
Milton K Low
Address
4550 Kearny Villa Rd Ste 212, San Diego, CA 92123
Preparer
Milton K Low
Phone
8582688701
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0290
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0332
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0786
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05339
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt032348
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0187095
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0187
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0224989
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.92020
IRS990ScheduleA/PublicSupportPY509Pct00.92010
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0329965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0595680
IRS990ScheduleA/Total509Grp/TotalAmt02602823
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0330224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0596032
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt013728
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03028
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016756
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04980
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt047788
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052768
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018708
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS NORMALLY REVIEWS THE COMPLETED FORM 990 AT ITS NEXT REGUARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON PRIOR REQUEST DURING REGULAR OFFICE HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0285761
IRS990/TotalAssetsGrp/BOYAmt0295784
IRS990/TotalAssetsGrp/EOYAmt0285761
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IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012208
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0623272
IRS990/TotalFunctionalExpensesGrp/TotalAmt0649380
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0-10412
IRS990/TotalLiabilitiesGrp/BOYAmt0-10095
IRS990/TotalLiabilitiesGrp/EOYAmt0-10412
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296173
IRS990/TotalProgramServiceExpensesAmt0623272
IRS990/TotalProgramServiceRevenueAmt0634030
IRS990/TotalReportableCompFromOrgAmt076688
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0639674
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0295784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0285761
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04998 Via Valarta
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092124
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.pandabearpreschool.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Meijean Chan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08585762327
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANDA BEAR PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PAND
ReturnHeader/Filer/EIN0263139749
ReturnHeader/Filer/PhoneNum08585762327
ReturnHeader/Filer/USAddress/AddressLine1Txt04998 VIA VALARTA
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092124
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330253685
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Milton K Low
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04550 Kearny Villa Rd Ste 212
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092123
ReturnHeader/PreparerPersonGrp/PhoneNum08582688701
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-14

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$285,761
Liabilities
-$10,412
Net assets
$296,173
Revenue
$639,674
Expenses
$649,380
Net income
-$9,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.93$0.04$2.97$6.70$6.65$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.10$2.96$6.40$6.49$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.10$3.06$5.98$6.55$0.57
2021Detailed filing. Detailed filing data is available for this year.$3.73$0.11$3.62$6.65$5.67$0.98
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.11$2.68$3.30$4.20$0.90
2019Detailed filing. Detailed filing data is available for this year.$3.48$0.10$3.58$5.96$5.50$0.46
2018Detailed filing. Detailed filing data is available for this year.$3.03$0.09$3.13$5.69$5.44$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.80$0.10$2.90$5.49$4.87$0.62
2016Detailed filing. Detailed filing data is available for this year.$2.18$0.10$2.28$4.52$4.05$0.47
2015Detailed filing. Detailed filing data is available for this year.$1.71$0.09$1.80$4.37$4.10$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.53$4.19$3.98$0.21
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.11$1.33$3.93$3.82$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.10$1.21$3.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.25$0.02$3.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.76$0.09$3.23