Civic Intelligence

Les Petits Francophones

EIN 27-4309862 • 501(c)3 • Oakland, CA

Pub. 78 Eligible

Profile

Les petits francophones is a non-profit french preschool with a 100% immersion program committed to the philosophy that young children learn best through play. Its goal is to assist children in developing all of their potential so they can blossom socially, linguistically and physically.

3900 35th AveOakland, CA 94619

www.lespetitsfrancophones.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.66x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

91st percentile

57%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

46%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$192,835

Up $70,194 (+57%) from 2024

Liabilities

Up

$320,524

Up $10,917 (+3.5%) from 2024

Net Assets

Up

-$127,689

Up $59,277 (+32%) from 2024

Revenue

Up

$1,457,628

Up $460,713 (+46%) from 2024

Expenses

Up

$1,398,351

Up $248,626 (+22%) from 2024

Net Income

Up

$59,277

Up $212,087 (+139%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2015: $201,060Liabilities 2015: $18,225Net Assets 2015: $182,8352015Assets 2016: $115,094Liabilities 2016: $7,845Net Assets 2016: $107,2492016Assets 2017: $152,795Liabilities 2017: $63,510Net Assets 2017: $89,2852017Assets 2018: $129,173Liabilities 2018: $70,855Net Assets 2018: $58,3182018Assets 2019: $52,518Liabilities 2019: $83,978Net Assets 2019: -$31,4602019Assets 2020: $212,174Liabilities 2020: $275,322Net Assets 2020: -$63,1482020Assets 2021: $257,589Liabilities 2021: $307,980Net Assets 2021: -$50,3912021Assets 2022: $243,036Liabilities 2022: $287,737Net Assets 2022: -$44,7012022Assets 2023: $208,694Liabilities 2023: $242,850Net Assets 2023: -$34,1562023Assets 2024: $122,641Liabilities 2024: $309,607Net Assets 2024: -$186,9662024Assets 2025: $192,835Liabilities 2025: $320,524Net Assets 2025: -$127,6892025

Highlighted filing

2025

Assets$192,835
Liabilities$320,524
Net Assets-$127,689

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $345,040Expenses 2015: $289,291Net Income 2015: $55,7492015Revenue 2016: $253,041Expenses 2016: $328,627Net Income 2016: -$75,5862016Revenue 2017: $369,747Expenses 2017: $387,711Net Income 2017: -$17,9642017Revenue 2018: $499,748Expenses 2018: $530,715Net Income 2018: -$30,9672018Revenue 2019: $376,544Expenses 2019: $466,322Net Income 2019: -$89,7782019Revenue 2020: $453,664Expenses 2020: $485,352Net Income 2020: -$31,6882020Revenue 2021: $457,792Expenses 2021: $506,935Net Income 2021: -$49,1432021Revenue 2022: $693,871Expenses 2022: $688,181Net Income 2022: $5,6902022Revenue 2023: $892,196Expenses 2023: $881,651Net Income 2023: $10,5452023Revenue 2024: $996,915Expenses 2024: $1,149,725Net Income 2024: -$152,8102024Revenue 2025: $1,457,628Expenses 2025: $1,398,351Net Income 2025: $59,2772025

Highlighted filing

2025

Revenue$1,457,628
Expenses$1,398,351
Net Income$59,277

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,457,628
Mission and Program Overview

Mission

Les petits francophones is a non-profit french preschool with a 100% immersion program committed to the philosophy that young children learn best through play. Its goal is to assist children in developing all of their potential so they can blossom socially, linguistically and physically.

See attached statementles petits francophones is a non-profit french preschool with a 100% immersion program committed to the philosophy that young children learn best through play. Its goal is to assist children in developing all of their potential so they can blossom socially, linguistically and physically.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,956$139,407▲ $82,451
Savings and Temporary Cash Investments$41,539$40,007▼ $1,532
Land, Buildings, and Equipment, Net$23,496$13,378▼ $10,118
Accounts Receivable$650$43▼ $607
Total Assets$122,641$192,835▲ $70,194
Liabilities
Unsecured Notes Loans Payable$144,234$140,460▼ $3,774
Deferred Revenue$96,647$125,935▲ $29,288
Accounts Payable and Accrued Expenses$37,726$39,629▲ $1,903
Other Liabilities$31,000$14,500▼ $16,500
Total Liabilities$309,607$320,524▲ $10,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-186,966$-127,689▲ $59,277
Total Net Assets Fund Balance$-186,966$-127,689▲ $59,277
Total Liabilities and Net Assets / Fund Balance$122,641$192,835▲ $70,194

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,889$8,889$15,778
Leasehold Improvements$6,489$8,086$14,575
Compensation and Service Providers

Board Members and Trustees

NameTitle
Laura ReganPresident
Anna MulliganDirector
Ashley SuttonDirector
Sunaina SeelamDirector
Katie LauterSecretary
Marie AubryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,755
Program Service Revenue
$1,446,865
Investment Income
$8
Other Revenue
$0
All Other Contributions
$10,755
Change in Net Assets
$59,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,129,123
Other Expenses$269,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$999,310--$999,310
Occupancy$24,726$92,583-$117,309
Payroll Taxes$84,112--$84,112
Other Employee Benefits$40,058--$40,058
Fees for Services Other$16,120$21,300-$37,420
Office Expenses$18,008$2,050-$20,058
Fees for Services Accounting-$15,006-$15,006
Insurance$100$7,547-$7,647
Interest-$7,355-$7,355
Pension Plan Contributions$5,643--$5,643
Advertising-$1,863-$1,863
Other Expenses$21$1,788-$1,809
Conferences and Meetings$620--$620
Total Functional Expenses$1,245,716$152,635$0$1,398,351
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
Commitment Fee$14,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
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 11B

Form 990 is prepared by an outside tax professional. The form is then reviewed by the school's management and a member of its board of directors. These individuals then discuss the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the school's voting body on their request. An officer signs the efile authorization necessary for the outside tax professional to efile the form 990.

Form 990, Part VI, Section B, Line 12C

The board of directors reviews all potential conflicts of interest at least annually. All personnel and board members are required to disclose potential conflicts and any related party affiliations. Loans between the school and members of management and the board are strictly prohibited. The scholl seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Section B, Line 15B

The board of directors reviews the compensation of all high-level personnel annually in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the school's policies and procedures.

Form 990, Part VI, Section C, Line 18

The school's tax filings are maintained in a secure environment and held available for inspection by tax authorities and the general public.

Form 990, Part VI, Section C, Line 19

All of the school's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public.

Filing and Contact Details

Filer

Filer Name
Les Petits Francophones
EIN
27-4309862
Phone
5102146711
Address
3900 35TH AVE, OAKLAND, CA 94619

Signing Officer

Name
Marie Aubry
Title
Treasurer
Phone
5102146711
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Regan
Formed
2011
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
34
Volunteers
0

Preparer

Firm
Wmb2 Llp
Address
101 LARKSPUR LANDING CIRCLE 200, LARKSPUR, CA 94939-1750
Preparer
David M Bott
Phone
4159251120
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010755
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt021510
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt031837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt020597
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03512
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt088211
IRS990ScheduleA/TotalSupportAmt0150546
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06889
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015778
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06489
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08086
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMITMENT FEE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013378
IRS990ScheduleD/TotalLiabilityAmt014500
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE SCHOOL'S MANAGEMENT AND A MEMBER OF ITS BOARD OF DIRECTORS. THESE INDIVIDUALS THEN DISCUSS THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE SCHOOL'S VOTING BODY ON THEIR REQUEST. AN OFFICER SIGNS THE EFILE AUTHORIZATION NECESSARY FOR THE OUTSIDE TAX PROFESSIONAL TO EFILE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE SCHOOL AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE SCHOLL SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE SCHOOL'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL'S TAX FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE SCHOOL'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0122641
IRS990/TotalAssetsEOYAmt0192835
IRS990/TotalAssetsGrp/BOYAmt0122641
IRS990/TotalAssetsGrp/EOYAmt0192835
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010755
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0152635
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01245716
IRS990/TotalFunctionalExpensesGrp/TotalAmt01398351
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0309607
IRS990/TotalLiabilitiesEOYAmt0320524
IRS990/TotalLiabilitiesGrp/BOYAmt0309607
IRS990/TotalLiabilitiesGrp/EOYAmt0320524
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-186966
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-127689
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01245716
IRS990/TotalProgramServiceRevenueAmt01446865
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01446865
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01457628
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192835
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0144234
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0140460
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03900 35TH AVE
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094619
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LESPETITSFRANCOPHONES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIE AUBRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05102146711
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LES PETITS FRANCOPHONES
ReturnHeader/Filer/BusinessNameControlTxt0LESP
ReturnHeader/Filer/EIN0274309862
ReturnHeader/Filer/PhoneNum05102146711
ReturnHeader/Filer/USAddress/AddressLine1Txt03900 35TH AVE
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094619
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263789391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WMB2 LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 LARKSPUR LANDING CIRCLE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LARKSPUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0949391750
ReturnHeader/PreparerPersonGrp/PhoneNum04159251120
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M BOTT
ReturnHeader/ReturnTs02025-11-07T11:30:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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