Civic Intelligence

Serra Parent Participation Preschool

EIN 82-2512620 • 501(c)3 • San Clemente, CA

Profile

Provide a program designed to nourish the curiosities of preschool age children, to increase their knowledge, awareness, and enjoyment of the world and their relationship to it.

1005 Calle PuenteSan Clemente, CA 92672

www.serrapreschool.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

29th percentile

-11%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

95th percentile

$36,424

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

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

Asset Growth

38th percentile

-10%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

49th percentile

-1.7%

Faster revenue growth than 49% of similar nonprofits.

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

Assets

Down

$141,637

Down $16,375 (-10%) from 2024

Liabilities

Down

$100

Down $1,460 (-94%) from 2024

Net Assets

Down

$141,537

Down $14,915 (-9.5%) from 2024

Revenue

Down

$132,431

Down $2,228 (-1.7%) from 2024

Expenses

Up

$147,346

Up $37,776 (+34%) from 2024

Net Income

Down

-$14,915

Down $40,004 (-159%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2019: $96,176Liabilities 2019: $5,150Net Assets 2019: $91,0262019Assets 2020: $123,846Liabilities 2020: $12,350Net Assets 2020: $111,4962020Assets 2021: $148,414Liabilities 2021: $3,825Net Assets 2021: $144,5892021Assets 2022: $155,923Liabilities 2022: $8,705Net Assets 2022: $147,2182022Assets 2023: $132,373Liabilities 2023: $1,010Net Assets 2023: $131,3632023Assets 2024: $158,012Liabilities 2024: $1,560Net Assets 2024: $156,4522024Assets 2025: $141,637Liabilities 2025: $100Net Assets 2025: $141,5372025

Highlighted filing

2025

Assets$141,637
Liabilities$100
Net Assets$141,537

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2019: $156,943Expenses 2019: $85,917Net Income 2019: $71,0262019Revenue 2020: $104,278Expenses 2020: $83,808Net Income 2020: $20,4702020Revenue 2021: $134,326Expenses 2021: $101,233Net Income 2021: $33,0932021Revenue 2022: $104,511Expenses 2022: $101,882Net Income 2022: $2,6292022Revenue 2023: $131,986Expenses 2023: $150,092Net Income 2023: -$18,1062023Revenue 2024: $134,659Expenses 2024: $109,570Net Income 2024: $25,0892024Revenue 2025: $132,431Expenses 2025: $147,346Net Income 2025: -$14,9152025

Highlighted filing

2025

Revenue$132,431
Expenses$147,346
Net Income-$14,915

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$132,531
Mission and Program Overview

Mission

Provide a program designed to nourish the curiosities of preschool age children, to increase their knowledge, awareness, and enjoyment of the world and their relationship to it.

Program Services

DescriptionGrantsExpenses
SERRA PARENT PARTICIPATION PRESCHOOL PROVIDED A CLASSROOM INSTRUCTION ENRICHMENT PROGRAM FOR 32 STUDENTS. CLASSROOM AND BACKYARD MATERIALS AND EQUIPMENT WAS PURCHASED FOR RECREATIONAL USE AND TO IMPROVE THE SPACE.-$136,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CORINNE PREISLERTeacher/DirectorFT$36,424-$36,424
JENNIFER WHITETeacher/DirectorPT$25,464-$25,464
MARGARET CULPVice President-$0--
KYLEE FEDELESecretary-$0--
ELIZABETH SHORETreasurer-$0--
ERIN KLEEMember-$0--
ERIN BRIGHTMember-$0--
HILLARY SALWAYPresident-$0--
EMILIE POWELLMember-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$6,367$6,367-$6,367
Total Events$6,367$6,367-$6,367
Filing and Contact Details

Filer

Filer Name
Serra Parent Participation Preschool
EIN
82-2512620
Phone
9494928188
Address
1005 CALLE PUENTE, SAN CLEMENTE, CA 92672

Signing Officer

Name
Elizabeth Shore
Title
Treasurer
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Paul H Payne Iii CPA
Address
2525 CHERRY AVE STE 375, SIGNAL HILL, CA 90755
Preparer
Rosalina O Rosay EA
Phone
5629892111
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $3199

Other Expenses.1003

Information Technology $716

Other Expenses.1012

Insurance $3902

Other Expenses.1

School improvements $30165

Other Expenses.2

Program supplies/expenses $8868

Other Expenses.3

Building and yard maintenance $2292

Other Expenses.4

Merchant processing fees $1176

Other Expenses.5

Licenses and permits $801

Other Expenses.6

Professional development $623

Other Expenses.7

Bank service charges and fees $496

Other Expenses.8

STATE TAXES $100

Total Liabilities.1

- Beginning $0 - Ending $0

Raw XML Appendix189 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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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OtherExpensesTotalAmt052338
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IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE A PROGRAM DESIGNED TO NOURISH THE CURIOSITIES OF PRESCHOOL AGE CHILDREN, TO INCREASE THEIR KNOWLEDGE, AWARENESS, AND ENJOYMENT OF THE WORLD AND THEIR RELATIONSHIP TO IT.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0136604
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIAL NON-DISCRIMINARY POLICY IS PROMINENTLY DISPLAYED ON THE HOME PAGE OF OUR WEBSITE AT WWW.SERRAPRESCHOOL.ORG AND INCLUDED IN OUR HANDBOOK AND REGISTRATION FORM.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM SUPPLIES/EXPENSES $8868
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH SHORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SERRA PARENT PARTICIPATION PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SERR
ReturnHeader/Filer/EIN0822512620
ReturnHeader/Filer/PhoneNum09494928188
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ReturnHeader/Filer/USAddress/CityNm0SAN CLEMENTE
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ReturnHeader/Filer/USAddress/ZIPCd092672
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510625012
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAUL H PAYNE III CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02525 CHERRY AVE STE 375
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIGNAL HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090755
ReturnHeader/PreparerPersonGrp/PhoneNum05629892111
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rosalina O Rosay EA
ReturnHeader/ReturnTs02025-11-10T13:07:49-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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