Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 27.5% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
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
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
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.
| Description | Grants | Expenses |
|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CORINNE PREISLER | Teacher/Director | FT | $36,424 | - | $36,424 |
| JENNIFER WHITE | Teacher/Director | PT | $25,464 | - | $25,464 |
| MARGARET CULP | Vice President | - | $0 | - | - |
| KYLEE FEDELE | Secretary | - | $0 | - | - |
| ELIZABETH SHORE | Treasurer | - | $0 | - | - |
| ERIN KLEE | Member | - | $0 | - | - |
| ERIN BRIGHT | Member | - | $0 | - | - |
| HILLARY SALWAY | President | - | $0 | - | - |
| EMILIE POWELL | Member | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Auction | $6,367 | $6,367 | - | $6,367 |
| Total Events | $6,367 | $6,367 | - | $6,367 |
“Office Expenses $3199”
“Information Technology $716”
“Insurance $3902”
“School improvements $30165”
“Program supplies/expenses $8868”
“Building and yard maintenance $2292”
“Merchant processing fees $1176”
“Licenses and permits $801”
“Professional development $623”
“Bank service charges and fees $496”
“STATE TAXES $100”
“- Beginning $0 - Ending $0”
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 | ELIZABETH SHORE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9493105930 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1005 CALLE PUENTE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92672 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 158012 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 141637 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2605 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14915 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7443 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 158012 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 141637 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 16320 |
| IRS990EZ/GrossReceiptsAmt | 0 | 132531 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 11 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 156452 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 141537 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 156452 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 141537 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2596 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 35.00 |
| 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 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 25464 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 36424 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MARGARET CULP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KYLEE FEDELE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ELIZABETH SHORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ERIN KLEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ERIN BRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | HILLARY SALWAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | EMILIE POWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JENNIFER WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | CORINNE PREISLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Teacher/Dir |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Teacher/Dir |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52338 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 33 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 113595 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 136604 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 84936 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 100 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 16220 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1560 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 100 |
| 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 | 147346 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 136604 |
| IRS990EZ/TotalRevenueAmt | 0 | 132431 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SERRAPRESCHOOL.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | false |
| 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 | THE 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. |
| 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 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | AUCTION |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 6367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 6367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 6367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 6367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 6367 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $3199 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $716 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $3902 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SCHOOL IMPROVEMENTS $30165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROGRAM SUPPLIES/EXPENSES $8868 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BUILDING AND YARD MAINTENANCE $2292 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MERCHANT PROCESSING FEES $1176 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LICENSES AND PERMITS $801 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PROFESSIONAL DEVELOPMENT $623 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | BANK SERVICE CHARGES AND FEES $496 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | STATE TAXES $100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | - Beginning $0 - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELIZABETH SHORE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SERRA PARENT PARTICIPATION PRESCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SERR |
| ReturnHeader/Filer/EIN | 0 | 822512620 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494928188 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1005 CALLE PUENTE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN CLEMENTE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92672 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 510625012 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PAUL H PAYNE III CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2525 CHERRY AVE STE 375 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SIGNAL HILL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90755 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5629892111 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Rosalina O Rosay EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T13:07:49-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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