Civic Intelligence

Columbia Kids Preschool

EIN 91-1524813 • 501(c)3 • Battle Ground, WA

Profile

Educating preschool and kindergarten children.

PO Box 1294Battle Ground, WA 98604

www.columbiakids.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

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

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

Net Margin

36th percentile

-5.4%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

26th percentile

-32%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

47th percentile

-5.2%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$9,000

Down $4,240 (-32%) from 2024

Liabilities

Down

$2,443

Down $1,057 (-30%) from 2024

Net Assets

Down

$6,557

Down $3,183 (-33%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin36th percentile

Revenue

Down

$59,278

Down $3,238 (-5.2%) from 2024

Expenses

Down

$62,461

Down $12,816 (-17%) from 2024

Net Income

Up

-$3,183

Up $9,578 (+75%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$60K$40K$20K$0Assets 2011: $24,295Liabilities 2011: $0Net Assets 2011: $24,2952011Assets 2012: $31,651Liabilities 2012: $0Net Assets 2012: $31,6512012Assets 2013: $30,792Liabilities 2013: $44Net Assets 2013: $30,7482013Assets 2014: $27,408Liabilities 2014: $28Net Assets 2014: $27,3802014Assets 2015: $18,073Liabilities 2015: $1,1972015Assets 2016: $27,960Liabilities 2016: $3492016Assets 2017: $35,012Liabilities 2017: $02017Assets 2018: $20,916Liabilities 2018: $1,1272018Assets 2019: $42,964Liabilities 2019: $02019Assets 2020: $46,671Liabilities 2020: $13,6622020Assets 2021: $38,324Liabilities 2021: $14,655Net Assets 2021: $23,6692021Assets 2022: $26,304Liabilities 2022: $3,246Net Assets 2022: $23,0582022Assets 2023: $26,439Liabilities 2023: $3,938Net Assets 2023: $22,5012023Assets 2024: $13,240Liabilities 2024: $3,500Net Assets 2024: $9,7402024Assets 2025: $9,000Liabilities 2025: $2,443Net Assets 2025: $6,5572025

Highlighted filing

2025

Assets$9,000
Liabilities$2,443
Net Assets$6,557
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $73,314Expenses 2011: $65,959Net Income 2011: $7,3552011Revenue 2012: $77,094Expenses 2012: $69,738Net Income 2012: $7,3562012Revenue 2013: $76,179Expenses 2013: $77,082Net Income 2013: -$9032013Revenue 2014: $77,500Expenses 2014: $80,868Net Income 2014: -$3,3682014Revenue 2015: $72,866Expenses 2015: $83,370Net Income 2015: -$10,5042015Revenue 2016: $94,768Expenses 2016: $84,033Net Income 2016: $10,7352016Revenue 2017: $93,065Expenses 2017: $85,664Net Income 2017: $7,4012017Revenue 2018: $85,763Expenses 2018: $100,986Net Income 2018: -$15,2232018Revenue 2019: $112,730Expenses 2019: $89,555Net Income 2019: $23,1752019Revenue 2020: $53,122Expenses 2020: $63,077Net Income 2020: -$9,9552020Revenue 2021: $16,170Expenses 2021: $25,510Net Income 2021: -$9,3402021Revenue 2022: $71,559Expenses 2022: $72,170Net Income 2022: -$6112022Revenue 2023: $71,953Expenses 2023: $72,510Net Income 2023: -$5572023Revenue 2024: $62,516Expenses 2024: $75,277Net Income 2024: -$12,7612024Revenue 2025: $59,278Expenses 2025: $62,461Net Income 2025: -$3,1832025

Highlighted filing

2025

Revenue$59,278
Expenses$62,461
Net Income-$3,183
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,000
Liabilities
$2,443
Net assets
$6,557
Revenue
$59,278
Expenses
$62,461
Net income
-$3,183
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.09$0.02$0.07$0.59$0.62$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.10$0.63$0.75$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.23$0.72$0.73$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.03$0.23$0.72$0.72$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.38$0.15$0.24$0.16$0.26$0.09
2020Summary only. Only limited summary data is available for this year.$0.47$0.14$0.53$0.63$0.10
2019Summary only. Only limited summary data is available for this year.$0.43$0.00$1.13$0.90$0.23
2018Summary only. Only limited summary data is available for this year.$0.21$0.01$0.86$1.01$0.15
2017Summary only. Only limited summary data is available for this year.$0.35$0.00$0.93$0.86$0.07
2016Summary only. Only limited summary data is available for this year.$0.28$0.00$0.95$0.84$0.11
2015Summary only. Only limited summary data is available for this year.$0.18$0.01$0.73$0.83$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.78$0.81$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.76$0.77$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$0.77$0.70$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.73$0.66$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$59,278
Mission and Program Overview

Mission

Educating preschool and kindergarten children.

Program Services

DescriptionGrantsExpenses
Organization operates Columbia Kids Preschool and Sprouting Seeds Kindergarten enrichment programs for kids.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger BarnickChairman-$0--
Trevor BittingerChairman-$0--
Karmen PresleyTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Columbia Kids Preschool
EIN
91-1524813
Phone
3606872730
Address
PO Box 1294, Battle Ground, WA 98604

Signing Officer

Name
Karmen Presley
Title
Treasurer
Signed
2025-12-17
Discuss with paid preparer
Yes

Preparer

Firm
Wayne Rivers CPA
Address
616 East Main Street Box 1735, Battle Ground, WA 98604
Preparer
Wayne Rivers
Phone
3606873089
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $298”

Other Expenses.1002

“Office Expenses $1616”

Other Expenses.1

“Supplies $593”

Other Expenses.2

“Telephone $544”

Other Expenses.3

“Dues $143”

Other Expenses.4

“Repairs $72”

Other Expenses.5

“License $45”

Other Expenses.6

“Bank Fees $30”

Other Expenses.9

“Miscellaneous $-330”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1211 Accounts Payable and Accrued Expenses - Ending $740”

Total Liabilities.1002

“Grants Payable - Beginning $626 Grants Payable - Ending $40”

Total Liabilities.1

“Note Payable - Beginning $1663 Note Payable - Ending $1663”

Raw XML Appendix174 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Battle Ground
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098604
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013240
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/ProgramServiceRevenueAmt057982
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $298
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1616
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies $593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Telephone $544
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Repairs $72
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6License $45
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank Fees $30
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Grants Payable - Beginning $626 Grants Payable - Ending $40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Note Payable - Beginning $1663 Note Payable - Ending $1663
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.9
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1002
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Karmen Presley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Columbia Kids Preschool
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0911524813
ReturnHeader/Filer/PhoneNum03606872730
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1294
ReturnHeader/Filer/USAddress/CityNm0Battle Ground
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832706831
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wayne Rivers CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0616 East Main Street Box 1735
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Battle Ground
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098604
ReturnHeader/PreparerPersonGrp/PhoneNum03606873089
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Wayne Rivers
ReturnHeader/ReturnTs02025-12-17T15:56:33-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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