Civic Intelligence

Hearts and Hands Preschool Inc

EIN 45-2424700 • 501(c)3 • Calistoga, CA

Pub. 78 Eligible

Profile

The primary objectives and purpose of this corporation shall be to provide a safe, secure, and affordable preschool program for children in an educationally sound environment. The school admits students of any race, color, gender, sexual orientation, and national and ethnic origin to all the rights and privileges, programs, and activities generally accorded or made available to students at the school. There are currently 20 students ranging in age from 2.9 years to 5 years of age enrolled.

1504 Myrtle StreetCalistoga, CA 94515

heartsandhandskids.com

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

1.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$2,613

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

6.7%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

41%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$69,642

Up $4,345 (+6.7%) from 2023

Liabilities

Down

$500

Down $227 (-31%) from 2023

Net Assets

Up

$69,142

Up $4,572 (+7.1%) from 2023

Revenue

Up

$286,391

Up $83,741 (+41%) from 2023

Expenses

Up

$281,819

Up $35,441 (+14%) from 2023

Net Income

Up

$4,572

Up $48,300 (+110%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $69,614Liabilities 2012: $32,858Net Assets 2012: $36,7562012Assets 2013: $63,642Liabilities 2013: $29,257Net Assets 2013: $34,3852013Assets 2014: $145,439Liabilities 2014: $24,966Net Assets 2014: $120,4732014Assets 2015: $151,137Liabilities 2015: $20,772Net Assets 2015: $130,3652015Assets 2016: $135,603Liabilities 2016: $14,487Net Assets 2016: $121,1162016Assets 2017: $192,789Liabilities 2017: $10,619Net Assets 2017: $182,1702017Assets 2018: $223,840Liabilities 2018: $6,408Net Assets 2018: $217,4322018Assets 2020: $184,870Liabilities 2020: $4,095Net Assets 2020: $180,7752020Assets 2021: $138,493Liabilities 2021: $5,132Net Assets 2021: $133,3612021Assets 2022: $109,860Liabilities 2022: $1,562Net Assets 2022: $108,2982022Assets 2023: $65,297Liabilities 2023: $727Net Assets 2023: $64,5702023Assets 2024: $69,642Liabilities 2024: $500Net Assets 2024: $69,1422024

Highlighted filing

2024

Assets$69,642
Liabilities$500
Net Assets$69,142

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $204,036Expenses 2012: $167,280Net Income 2012: $36,7562012Revenue 2013: $191,237Expenses 2013: $195,624Net Income 2013: -$4,3872013Revenue 2014: $347,390Expenses 2014: $261,302Net Income 2014: $86,0882014Revenue 2015: $283,491Expenses 2015: $274,110Net Income 2015: $9,3812015Revenue 2016: $299,850Expenses 2016: $309,099Net Income 2016: -$9,2492016Revenue 2017: $326,468Expenses 2017: $264,195Net Income 2017: $62,2732017Revenue 2018: $293,780Expenses 2018: $258,518Net Income 2018: $35,2622018Revenue 2020: $219,203Expenses 2020: $255,860Net Income 2020: -$36,6572020Revenue 2021: $269,626Expenses 2021: $321,322Net Income 2021: -$51,6962021Revenue 2022: $233,591Expenses 2022: $258,654Net Income 2022: -$25,0632022Revenue 2023: $202,650Expenses 2023: $246,378Net Income 2023: -$43,7282023Revenue 2024: $286,391Expenses 2024: $281,819Net Income 2024: $4,5722024

Highlighted filing

2024

Revenue$286,391
Expenses$281,819
Net Income$4,572

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$302,985
Mission and Program Overview

Mission

The primary objectives and purpose of this corporation shall be to provide a safe, secure, and affordable preschool program for children in an educationally sound environment. The school admits students of any race, color, gender, sexual orientation, and national and ethnic origin to all the rights and privileges, programs, and activities generally accorded or made available to students at the school. There are currently 20 students ranging in age from 2.9 years to 5 years of age enrolled.

The primary objectives and purpose of this corporation shall be to provide a safe, secure, and affordable preschool program for children in an educationally sound environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$64,570$69,142▲ $4,572
Savings and Temporary Cash Investments$51,680$30,701▼ $20,979
Cash and Non-Interest-Bearing Accounts$10,516$25,912▲ $15,396
Accounts Receivable$3,101$13,029▲ $9,928
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$65,297$69,642▲ $4,345
Liabilities
Accounts Payable and Accrued Expenses$727$500▼ $227
Total Liabilities$727$500▼ $227
Net Assets / Fund Balance
Total Net Assets Fund Balance$64,570$69,142▲ $4,572
Total Liabilities and Net Assets / Fund Balance$65,297$69,642▲ $4,345
Compensation and Service Providers

Employees

NameTitleBaseTotal
Millie PeaseSecretary$2,613$2,613
Cathryn KeagDirector$1,150$1,150

Board Members and Trustees

NameTitle
Jeanne Mccann BaswellCo-president
Stephanie Duff-ericksenCo-president
Carrie DomogallaVice President
Carol BushDirector
Diana DeenDirector
Mary Ann SalingerDirector
Sinead WolfeDirector
Leonard LabrancheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$72,178
Program Service Revenue
$160,298
Investment Income
$76
Other Revenue
$53,839
All Other Contributions
$72,178
Change in Net Assets
$4,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$193,264
Other Expenses$65,781
Grants and Similar Amounts Paid$22,774
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$155,237$17,249-$172,486
Occupancy$15,866$15,866-$31,732
Grants to Domestic Individuals$22,774--$22,774
Payroll Taxes$12,977$1,442-$14,419
Fees for Services Accounting$4,891$4,891-$9,782
Insurance$6,289--$6,289
Current Officers, Directors, Trustees, and Key Employees$3,387$376-$3,763
Office Expenses$1,502$1,502-$3,004
Other Employee Benefits$2,336$260-$2,596
Information Technology$944$944-$1,888
Conferences and Meetings$738--$738
Advertising$545--$545
All Other Expenses$406$98-$504
Other Expenses$287$6,960-$287
Total Functional Expenses$232,231$49,588$0$281,819
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,146
Fundraising Direct Expenses$16,594
Gaming Gross Income$3,287
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fiesta Espanola$59,745$59,745$8,233$51,512
VALENTINE'S DAY DINNER$7,401$7,401$203$7,198
Total Events$67,146$67,146$16,594$50,552
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 11B

The finance committee and board of directors will review and approve a draft of the return prior to filing.

Form 990, Part VI, Section C, Line 19

Financial statements and governing documents are available to the pubic upon request.

Filing and Contact Details

Filer

Filer Name
Hearts and Hands Preschool Inc
EIN
45-2424700
Phone
7079421224
Address
1504 MYRTLE STREET, CALISTOGA, CA 94515

Signing Officer

Name
Richard Kaiser
Title
Treasurer
Phone
7079421224
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanne Mccann Baswell
Formed
2012
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
3

Preparer

Firm
G & J Seiberlich & Co Llp
Address
1424-C LINCOLN AVENUE, CALISTOGA, CA 94515
Preparer
Leonard L Labranche
Phone
7079425137
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IRS990/PYContributionsGrantsAmt054750
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt024425
IRS990/PYInvestmentIncomeAmt048
IRS990/PYOtherExpensesAmt056522
IRS990/PYOtherRevenueAmt013668
IRS990/PYProgramServiceRevenueAmt0134184
IRS990/PYRevenuesLessExpensesAmt0-43728
IRS990/PYSalariesCompEmpBnftPaidAmt0165431
IRS990/PYTotalExpensesAmt0246378
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0202650
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04572
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0160298
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt064570
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt069142
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051680
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030701
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
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/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EACH ADVERTISEMENT FLYER AND/OR NEWSPAPER ARTICLE MENTIONS OUR ACCEPTANCE POLICY OF NONDISCRIMINATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO BECAUSE WE DO NOT DISCRIMINATE BASED ON RACE, COLOR, GENDER, SEXUAL ORIENTATION OR NATIONAL AND ETHNIC ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016594
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VALENTINE'S DAY DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FIESTA ESPANOLA
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01650
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt06008
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07401
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt059745
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067146
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07401
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt059745
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt067146
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt050552
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0203
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08233
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0500
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt022774
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES SCHOLARSHIPS ON NEEDS BASED UPON THE FAMILY INCOME LEVELS OF EACH STUDENT RECEIVING A SCHOLARSHIP. THOSE THAT QUALIFY, ARE PROVIDED A SCHOLARSHIP UP TO 50% OF TUITION. THE NUMBER OF GRANTS ARE LIMITED BY THE SCHOOL CAPACITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH I, PART I, LINE 2 AND PART III, COLUMN (B)
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE AND BOARD OF DIRECTORS WILL REVIEW AND APPROVE A DRAFT OF THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 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/TotalAssetsBOYAmt065297
IRS990/TotalAssetsEOYAmt069642
IRS990/TotalAssetsGrp/BOYAmt065297
IRS990/TotalAssetsGrp/EOYAmt069642
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt072178
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049588
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232231
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281819
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0727
IRS990/TotalLiabilitiesEOYAmt0500
IRS990/TotalLiabilitiesGrp/BOYAmt0727
IRS990/TotalLiabilitiesGrp/EOYAmt0500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt064570
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069142
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0232231
IRS990/TotalProgramServiceRevenueAmt0160298
IRS990/TotalReportableCompFromOrgAmt03763
IRS990/TotalRevenueGrp/ExclusionAmt053915
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0160298
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286391
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt065297
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt069642
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01504 MYRTLE STREET
IRS990/USAddress/CityNm0CALISTOGA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094515
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0HEARTSANDHANDSKIDS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD KAISER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

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