Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
EIN 51-0516440 • 501(c)3 • LA Pine, OR
Profile
To provide a safe and educational learning environment for preschool students.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 22.7% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$90,294
Down $16,735 (-16%) from 2024
Liabilities
Down$2,058
Down $586 (-22%) from 2024
Net Assets
Down$88,236
Down $16,149 (-15%) from 2024
Revenue
Down$90,238
Down $11,618 (-11%) from 2024
Expenses
Up$107,518
Up $17,920 (+20%) from 2024
Net Income
Down-$17,280
Down $29,538 (-241%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide a safe and educational learning environment for preschool students.
| Description | Grants | Expenses |
|---|---|---|
| RISING STARS PRESCHOOL'S MISSION IS TO PROVIDE A SAFE AND STRUCTURED LEARNING ENVIRONMENT FOR CHILDREN IN LA PINE AND THE SURROUNDING AREA. WE STRIVE TO DELIVER AN AGE APPROPRIATE, LOW COST PROGRAM THAT MEETS THE NEEDS OF ALL CHILDREN AND FAMILIES WITH THE GOAL OF PREPARING CHILDREN TO READILY TRANSITION FROM PRESCHOOL TO KINDERGARTEN. | - | $71,860 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DANICA PESIO | Director | - | $20,480 | - | $20,480 |
| LACI CANNON | Secretary | - | $0 | - | - |
| SHAWNTINA HOLADAY | President | - | $0 | - | - |
| BRIGETTE WOOLDRIDGE | Member | - | $0 | - | - |
| BRITTANY GATES | Treasurer | - | $0 | - | - |
| REBECCA GOODWIN | Vice President | - | $0 | - | - |
“SAIF DIVIDEND $124”
“Office Expenses $177”
“Information Technology $254”
“Insurance $5015”
“CLASSROOM EXPENSES $4881”
“STAFF DEVELOPMENT $165”
“COMMUNITY EVENTS $7”
“Accounts Receivable - Beginning $180 Accounts Receivable - Ending $0”
“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $39”
“Deferred Revenue - Beginning $20 Deferred Revenue - Ending $20”
“PAYROLL TAXES - Beginning $2624 PAYROLL TAXES - Ending $1999”
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/BooksInCareOfDetail/PersonNm | 0 | DANICA PESIO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5415368362 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 866 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LA PINE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97739 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 106849 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 90294 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21012 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -17280 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2107 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 107029 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 90294 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 6851 |
| IRS990EZ/GrossReceiptsAmt | 0 | 90248 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2320 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 104385 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 88236 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 104385 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 88236 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 9501 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 3.00 |
| 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/CompensationAmt | 5 | 20480 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LACI CANNON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SHAWNTINA HOLADAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRIGETTE WOOLDRIDGE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRITTANY GATES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | REBECCA GOODWIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DANICA PESIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 180 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 1131 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10499 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 124 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE A SAFE AND EDUCATIONAL LEARNING ENVIRONMENT FOR PRESCHOOL STUDENTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 216 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 59941 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RISING STARS PRESCHOOL'S MISSION IS TO PROVIDE A SAFE AND STRUCTURED LEARNING ENVIRONMENT FOR CHILDREN IN LA PINE AND THE SURROUNDING AREA. WE STRIVE TO DELIVER AN AGE APPROPRIATE, LOW COST PROGRAM THAT MEETS THE NEEDS OF ALL CHILDREN AND FAMILIES WITH THE GOAL OF PREPARING CHILDREN TO READILY TRANSITION FROM PRESCHOOL TO KINDERGARTEN. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 71860 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 85195 |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 10 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 6841 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2644 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2058 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 107518 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 71860 |
| IRS990EZ/TotalRevenueAmt | 0 | 90238 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | RISINGSTARSPRESCHOOL.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | WE PRINT OUT ALL OF OUR FLIERS AND PARENT HANDBOOKS WITH THE REQUIRED NON-DISCRIMINATION POLICIES AND REVIEW THESE ANNUALLY. WE HAVE INCLUDED THE NON-DISCRIMINATION POLICY ON OUR WEB-SITE AND PUBLISH ANNUALLY THROUGH THE NEWSPAPER OR LOCAL MEDIA. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SAIF DIVIDEND $124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $177 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $254 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $5015 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CLASSROOM EXPENSES $4881 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | STAFF DEVELOPMENT $165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMMUNITY EVENTS $7 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Receivable - Beginning $180 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $39 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Deferred Revenue - Beginning $20 Deferred Revenue - Ending $20 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | PAYROLL TAXES - Beginning $2624 PAYROLL TAXES - Ending $1999 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANICA PESIO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RISING STARS PRESCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RISI |
| ReturnHeader/Filer/EIN | 0 | 510516440 |
| ReturnHeader/Filer/PhoneNum | 0 | 5415368362 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 866 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LA PINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97739 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472315680 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Central Oregon Tax 31270C |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 749 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | La Pine |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97739 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5415361317 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Terry Osborne EA 31270C |
| ReturnHeader/ReturnTs | 0 | 2026-02-27T08:38:08-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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