Civic Intelligence

Rosemont Playschool Inc

EIN 68-0462817 • 501(c)3 • Sacramento, CA

Profile

We empower our staff and create a curriculum that encourages children to develop into independent, self=motivated learners, while supporting families to develop solid parenting skills. We provide developmentally appropriate active-learning education for children.

10265 Rockingham DriveSacramento, CA 95827

www.matherplayschool.com

Siviq Scores

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

Liabilities / Assets

95th percentile

1.12x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.39x

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$56,811

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-6.3%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$421,206

Up $90,116 (+27%) from 2019

Liabilities

Up

$472,037

Up $42,285 (+9.8%) from 2019

Net Assets

Up

-$50,831

Up $47,831 (+48%) from 2019

Revenue

Down

$1,210,652

Down $81,020 (-6.3%) from 2019

Expenses

Down

$1,162,821

Down $194,864 (-14%) from 2019

Net Income

Up

$47,831

Up $113,844 (+172%) from 2019

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $370,318Liabilities 2011: $336,231Net Assets 2011: $34,0872011Assets 2012: $381,240Liabilities 2012: $364,026Net Assets 2012: $17,2142012Assets 2013: $332,771Liabilities 2013: $327,792Net Assets 2013: $4,9792013Assets 2014: $283,031Liabilities 2014: $296,276Net Assets 2014: -$13,2452014Assets 2015: $320,542Liabilities 2015: $252,374Net Assets 2015: $68,1682015Assets 2016: $350,809Liabilities 2016: $279,693Net Assets 2016: $71,1162016Assets 2017: $265,949Liabilities 2017: $291,469Net Assets 2017: -$25,5202017Assets 2018: $315,346Liabilities 2018: $347,995Net Assets 2018: -$32,6492018Assets 2019: $331,090Liabilities 2019: $429,752Net Assets 2019: -$98,6622019Assets 2020: $421,206Liabilities 2020: $472,037Net Assets 2020: -$50,8312020

Highlighted filing

2020

Assets$421,206
Liabilities$472,037
Net Assets-$50,831

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $941,403Expenses 2011: $989,981Net Income 2011: -$48,5782011Revenue 2012: $1,019,341Expenses 2012: $1,036,214Net Income 2012: -$16,8732012Revenue 2013: $1,015,111Expenses 2013: $1,027,346Net Income 2013: -$12,2352013Revenue 2014: $1,051,260Expenses 2014: $1,077,364Net Income 2014: -$26,1042014Revenue 2015: $1,257,957Expenses 2015: $1,176,544Net Income 2015: $81,4132015Revenue 2016: $1,318,870Expenses 2016: $1,305,409Net Income 2016: $13,4612016Revenue 2017: $1,300,217Expenses 2017: $1,396,853Net Income 2017: -$96,6362017Revenue 2018: $1,281,968Expenses 2018: $1,289,097Net Income 2018: -$7,1292018Revenue 2019: $1,291,672Expenses 2019: $1,357,685Net Income 2019: -$66,0132019Revenue 2020: $1,210,652Expenses 2020: $1,162,821Net Income 2020: $47,8312020

Highlighted filing

2020

Revenue$1,210,652
Expenses$1,162,821
Net Income$47,831

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 22, 2022
Return Version
2019v5.0
Gross Receipts
$1,210,652
Mission and Program Overview

Mission

We empower our staff and create a curriculum that encourages children to develop into independent, self=motivated learners, while supporting families to develop solid parenting skills. We provide developmentally appropriate active-learning education for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$71,033$206,036▲ $135,003
Land, Buildings, and Equipment, Net$153,520$128,272▼ $25,248
Pledges and Grants Receivable$74,982$0▼ $74,982
Cash and Non-Interest-Bearing Accounts-$62,456-
Prepaid Expenses and Deferred Charges$11,555$4,442▼ $7,113
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$331,090$421,206▲ $90,116
Other Assets Total$20,000$20,000→ $0
Liabilities
Other Liabilities$361,379$411,940▲ $50,561
Accounts Payable and Accrued Expenses$60,832$53,432▼ $7,400
Deferred Revenue$7,541$6,665▼ $876
Total Liabilities$429,752$472,037▲ $42,285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-98,662$-50,831▲ $47,831
Total Net Assets Fund Balance$-98,662$-50,831▲ $47,831
Total Liabilities and Net Assets / Fund Balance$331,090$421,206▲ $90,116

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$113,043$186,299$299,342
Other Land Buildings$207$77,759$77,966
Equipment$15,022$46,714$61,736
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill McGraw-LindemanExecutive DirectorFT$80,422$80,422

Board Members and Trustees

NameTitle
Danielle SisnerosVice President
Mia MonroeDirector
Joel OlsonSecretary
Suzanne BlankenshipTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$192,611
Program Service Revenue
$1,018,041
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$47,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,210,652
Total Revenue per Audited Statements
$1,210,652
Total Revenue per Form 990
$1,210,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$639,962
Other Expenses$522,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$426,771$61,989-$488,760
Occupancy$137,224--$137,224
Fees for Services Accounting-$95,678-$95,678
Current Officers, Directors, Trustees, and Key Employees$80,422--$80,422
Interest$72,494--$72,494
Other Expenses$62,391--$62,391
Payroll Taxes$54,207$7,874-$62,081
Depreciation Depletion$26,537--$26,537
Office Expenses$23,383--$23,383
Insurance$20,883--$20,883
Other Employee Benefits$7,596$1,103-$8,699
Travel$4,357--$4,357
Advertising$2,578--$2,578
Total Functional Expenses$996,177$166,644$0$1,162,821

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,162,821
Total Expenses per Audited Statements$1,162,821
Total Expenses per Form 990$1,162,821
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$413,732
Other Liability$-1,792
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Employees and board members are regularly asked if there is a conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors looks at current help-wanted advertising and current demographical information for the positions of Executive Director, Asst. Directors and Teachers to determine the comparable pay rates. Exec. Director is not allowed to vote for his/her own raise. This method was last used for the fiscal year of this reporting form 990

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board of Directors looks at current help-wanted advertising and current demographical information for the positions of Executive Director, Asst. Directors and Teachers to determine the comparable pay rates. Exec. Director is not allowed to vote for his/her own raise. This method was last used for the fiscal year of this reporting form 990

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All government documents, policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Rosemont Playschool Inc
EIN
68-0462817
Phone
9163665800
Address
10265 Rockingham Drive, Sacramento, CA 95827

Signing Officer

Name
Jill McGraw-Lindeman
Title
Executive Director
Signed
2022-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill McGraw-Lindeman
Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
42
Volunteers
15

Preparer

Firm
Elder Accountancy
Address
800 HOWE STE 160, SACRAMENTO, CA 95825
Preparer
Michelle R Elder CPA
Phone
9169728297
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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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0192596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0136808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0186466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0186113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0186906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0888889
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0888889
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0192596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0136808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0186466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0186113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0186906
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0888889
IRS990ScheduleA/TotalSupportAmt0888889
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015022
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046714
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061736
IRS990ScheduleD/ExpensesSubtotalAmt01162821
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0113043
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0186299
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0299342
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0207
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt077759
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt077966
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-1792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1413732
IRS990ScheduleD/RevenueSubtotalAmt01210652
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0128272
IRS990ScheduleD/TotalExpensesPerForm990Amt01162821
IRS990ScheduleD/TotalLiabilityAmt0411940
IRS990ScheduleD/TotalRevenuePerForm990Amt01210652
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01210652
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01162821
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees and board members are regularly asked if there is a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors looks at current help-wanted advertising and current demographical information for the positions of Executive Director, Asst. Directors and Teachers to determine the comparable pay rates. Exec. Director is not allowed to vote for his/her own raise. This method was last used for the fiscal year of this reporting form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors looks at current help-wanted advertising and current demographical information for the positions of Executive Director, Asst. Directors and Teachers to determine the comparable pay rates. Exec. Director is not allowed to vote for his/her own raise. This method was last used for the fiscal year of this reporting form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All government documents, policy and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0331090
IRS990/TotalAssetsEOYAmt0421206
IRS990/TotalAssetsGrp/BOYAmt0331090
IRS990/TotalAssetsGrp/EOYAmt0421206
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0192611
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166644
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0996177
IRS990/TotalFunctionalExpensesGrp/TotalAmt01162821
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0429752
IRS990/TotalLiabilitiesEOYAmt0472037
IRS990/TotalLiabilitiesGrp/BOYAmt0429752
IRS990/TotalLiabilitiesGrp/EOYAmt0472037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-98662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-50831
IRS990/TotalProgramServiceExpensesAmt0996177
IRS990/TotalProgramServiceRevenueAmt01018041
IRS990/TotalReportableCompFromOrgAmt080422
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01018041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01210652
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0331090
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0421206
IRS990/TravelGrp/ProgramServicesAmt04357
IRS990/TravelGrp/TotalAmt04357
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010265 Rockingham Drive 150
IRS990/USAddress/CityNm0Sacramento
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095827
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.matherplayschool.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jill McGraw-Lindeman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rosemont Playschool Inc
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0680462817
ReturnHeader/Filer/PhoneNum09163665800
ReturnHeader/Filer/USAddress/AddressLine1Txt010265 Rockingham Drive
ReturnHeader/Filer/USAddress/CityNm0Sacramento
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095827
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833245121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELDER ACCOUNTANCY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 HOWE STE 160
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095825
ReturnHeader/PreparerPersonGrp/PhoneNum09169728297
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle R Elder CPA
ReturnHeader/ReturnTs02022-03-22T13:28:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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