Civic Intelligence

Valley Preschool

EIN 41-0967850 • 501(c)3 • Stillwater, MN

Profile

School for early childhood development

413 So Greeley StStillwater, MN 55082

valleypreschool.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

-3.5%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

9.2%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$115,835

Down $4,185 (-3.5%) from 2024

Liabilities

Down

$12,346

Down $107,674 (-90%) from 2024

Net Assets

Up

$103,489

Up $103,489 from 2024

Revenue

Up

$291,374

Up $24,438 (+9.2%) from 2024

Expenses

Up

$298,405

Up $31,469 (+12%) from 2024

Net Income

Down

-$7,031

Down $7,031 from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $39,441Liabilities 2011: $02011Assets 2012: $39,331Liabilities 2012: $6,0362012Assets 2013: $58,783Liabilities 2013: $16,0832013Assets 2014: $52,002Liabilities 2014: $4,1432014Assets 2015: $68,234Liabilities 2015: $4,5612015Assets 2016: $81,523Liabilities 2016: $8,8602016Assets 2017: $85,491Liabilities 2017: $11,9122017Assets 2018: $89,584Liabilities 2018: $02018Assets 2020: $134,843Liabilities 2020: $0Net Assets 2020: $134,8432020Assets 2022: $168,227Liabilities 2022: $168,227Net Assets 2022: $02022Assets 2024: $120,020Liabilities 2024: $120,020Net Assets 2024: $02024Assets 2025: $115,835Liabilities 2025: $12,346Net Assets 2025: $103,4892025

Highlighted filing

2025

Assets$115,835
Liabilities$12,346
Net Assets$103,489

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $84,228Expenses 2011: $80,129Net Income 2011: $4,0992011Revenue 2012: $77,522Expenses 2012: $83,667Net Income 2012: -$6,1452012Revenue 2013: $116,878Expenses 2013: $107,473Net Income 2013: $9,4052013Revenue 2014: $130,504Expenses 2014: $124,555Net Income 2014: $5,9492014Revenue 2015: $153,028Expenses 2015: $134,776Net Income 2015: $18,2522015Revenue 2016: $145,777Expenses 2016: $136,787Net Income 2016: $8,9902016Revenue 2017: $152,928Expenses 2017: $152,012Net Income 2017: $9162017Revenue 2018: $149,495Expenses 2018: $138,662Net Income 2018: $10,8332018Revenue 2020: $151,910Expenses 2020: $115,527Net Income 2020: $36,3832020Revenue 2022: $234,848Expenses 2022: $234,848Net Income 2022: $02022Revenue 2024: $266,936Expenses 2024: $266,936Net Income 2024: $02024Revenue 2025: $291,374Expenses 2025: $298,405Net Income 2025: -$7,0312025

Highlighted filing

2025

Revenue$291,374
Expenses$298,405
Net Income-$7,031

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 20, 2025
Return Version
2024v5.0
Gross Receipts
$291,374
Mission and Program Overview

Mission

School for early childhood development

We provide early childhood education classes for preschool children ages 3 to 5 in a nurturing, play-based environment that supports each child's social, emotional, and academic development. We serve approximately 50 families each year, helping to meet the growing need for quality early education in our community. Our programs also include outreach to local senior living communities and family engagement initiatives that build connections between students, parents, and the broader public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$104,000$104,000→ $0
Cash and Non-Interest-Bearing Accounts$6,520$11,835▲ $5,315
Loans From Officers Directors$0$0→ $0
Total Assets$110,520$115,835▲ $5,315
Liabilities
Accounts Payable and Accrued Expenses-$12,346-
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$12,346▲ $12,346
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$110,520$103,489▼ $7,031
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$110,520$103,489▼ $7,031
Total Liabilities and Net Assets / Fund Balance$110,520$115,835▲ $5,315

Asset Categories

AssetBook ValueDepreciationBasis
Land$68,500-$68,500
Buildings$35,500$9,500$45,000
Other Land Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah PetersonDirectorFT$57,402$57,402

Board Members and Trustees

NameTitle
Sarah CookPresident
Matthew PetersonTreasurer, Board Member
Mellissa EastmanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,188
Program Service Revenue
$276,186
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-7,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$249,614
Other Expenses$48,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,524--$116,524
Comp Disqual Persons$64,800--$64,800
Payroll Taxes$36,548--$36,548
Other Employee Benefits$31,742--$31,742
Occupancy$27,025--$27,025
Office Expenses$11,054--$11,054
Other Expenses$4,639$0$0$4,639
Information Technology$2,222--$2,222
Fees for Services Other$2,146--$2,146
Insurance$1,705--$1,705
Total Functional Expenses$298,405$0$0$298,405
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Yes
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 11B

A draft of Form 990 is prepared by the organization's Treasurer and Director and circulated by email to all members of the governing body for their review prior to filing. Each member is given the opportunity to ask questions, suggest revisions, and confirm that the return accurately reflects the organization's financial activities. Once all board members have reviewed the return and provided approval by email, the Director authorizes electronic filing of the final Form 990.

Form 990, Part VI, Section B, Line 15

The governing body conducts an annual review of the Executive Director's compensation. The review and approval process is carried out by independent board members who are not compensated by the organization. In determining compensation, the board considers the overall quality and growth of the organization's programming, the success of new initiatives, and the effectiveness of staff leadership and teacher recruitment. The process is designed to incentivize continuous improvement in program delivery and organizational performance. This process was last undertaken for the Executive Director's compensation in Fiscal Year 2025.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Requests may be submitted by email to [email protected] or by mail to the organization's office. Copies are provided promptly, either electronically or in printed form. The organization does not post these materials on a public website.

Filing and Contact Details

Filer

Filer Name
Valley Preschool
EIN
41-0967850
Phone
6514398850
Address
413 So Greeley St, Stillwater, MN 55082

Signing Officer

Name
Sarah Peterson
Title
Director
Phone
6514398850
Signed
2025-10-20

Organization Details

Formed
1970
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
4
Volunteers
4
Raw XML AppendixShowing 400 of 429 raw XML fields

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/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt035500
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09500
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt068500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0104000
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Yes. Valley Preschool publicizes its racially nondiscriminatory policy each year during the registration period by including the statement in its enrollment materials and on its public website at www.valleypreschool.org. The policy is made available to all families and the general community to ensure equal opportunity in admissions and participation, regardless of race, color, or national or ethnic origin.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of Form 990 is prepared by the organization's Treasurer and Director and circulated by email to all members of the governing body for their review prior to filing. Each member is given the opportunity to ask questions, suggest revisions, and confirm that the return accurately reflects the organization's financial activities. Once all board members have reviewed the return and provided approval by email, the Director authorizes electronic filing of the final Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body conducts an annual review of the Executive Director's compensation. The review and approval process is carried out by independent board members who are not compensated by the organization. In determining compensation, the board considers the overall quality and growth of the organization's programming, the success of new initiatives, and the effectiveness of staff leadership and teacher recruitment. The process is designed to incentivize continuous improvement in program delivery and organizational performance. This process was last undertaken for the Executive Director's compensation in Fiscal Year 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Requests may be submitted by email to [email protected] or by mail to the organization's office. Copies are provided promptly, either electronically or in printed form. The organization does not post these materials on a public website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0110520
IRS990/TotalAssetsEOYAmt0115835
IRS990/TotalAssetsGrp/BOYAmt0110520
IRS990/TotalAssetsGrp/EOYAmt0115835
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015188
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0298405
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt012346
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt012346
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110520
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0103489
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0298405
IRS990/TotalProgramServiceRevenueAmt0276186
IRS990/TotalReportableCompFromOrgAmt057402
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0276186
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0291374
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110520
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0115835
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00

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