Sandcastle Preschool

EIN 93-0903109 • 501(c)3 • Corvallis, OR

Profile

Sandcastle Preschool strives to create a safe nurturing and developmentally appropriate environment which fosters individual needs of children. Our staff views education as a partnership between families and school staff. We believe it essential to develop a good rapport with each child and their family based on open communication and mutual respect.

435 NW 21st StreetCorvallis, OR 97330-5536

www.sandcastlepreschool.net

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

-40%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

$56,179

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 39.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

-98%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

-6.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$1,123

Down $56,507 (-98%) from 2023

Liabilities

No earlier filing loaded for comparison.

Net Assets

Down

$1,123

Down $56,507 (-98%) from 2023

Operations

Liabilities / RevenueScore unavailable Net Margin16th percentile

Revenue

Down

$140,865

Down $10,186 (-6.7%) from 2023

Expenses

$197,372

Up $11,292 (+6.1%) from 2023

Net Income

Down

-$56,507

Down $21,478 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

Highlighted filing

2024

Assets$1,123

Liabilities-

Net Assets$1,123

Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

Highlighted filing

2024

Revenue$140,865

Expenses$197,372

Net Income-$56,507

Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $1,123
Liabilities: -
Net assets: $1,123
Revenue: $140,865
Expenses: $197,372
Net income: -$56,507

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.01		$0.01	$1.41	$1.97	$0.57
2023Detailed filing. Detailed filing data is available for this year.	$0.58		$0.58	$1.51	$1.86	$0.35
2022Detailed filing. Detailed filing data is available for this year.	$0.93	$0.00	$0.93	$2.04	$2.00	$0.04
2021Detailed filing. Detailed filing data is available for this year.	$0.88	$0.00	$0.88	$1.15	$0.40	$0.75
2020Summary only. Only limited summary data is available for this year.	$0.13	$0.00		$1.46	$0.88	$0.58
2019Summary only. Only limited summary data is available for this year.	$0.38	$0.00		$1.46	$1.44	$0.01
2018Summary only. Only limited summary data is available for this year.	$0.37	$0.00		$1.43	$1.40	$0.03
2017Summary only. Only limited summary data is available for this year.	$0.33	$0.00		$1.24	$1.24	$0.00
2016Summary only. Only limited summary data is available for this year.	$0.34	$0.00		$1.14	$1.09	$0.06
2015Summary only. Only limited summary data is available for this year.	$0.28	$0.00		$1.15	$1.08	$0.07
2014Summary only. Only limited summary data is available for this year.	$0.20	$0.00		$1.07	$1.07	$0.00
2013Summary only. Only limited summary data is available for this year.	$0.20	$0.00		$1.06	$1.02	$0.04
2012Summary only. Only limited summary data is available for this year.	$0.16	$0.00		$1.05	$0.96	$0.09
2011Summary only. Only limited summary data is available for this year.	$0.07	$0.00		$0.94	$0.87	$0.07

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 14, 2025
Return Version: 2024v5.0
Gross Receipts: $140,865

Mission and Program Overview

Mission

Preschool education Child care

Sandcastle preschool strives to create a safe, nurturing and developmentally appropriate environment which fosters individual needs of children. Our staff views education as a partnership between families and school staff. We believe it essential to develop a good rapport with each child and their family based on open communication and mutual respect.

Program Services

Description	Grants	Expenses
PROVIDING PRESCHOOL EDUCATION FOR APPROXIMATELY 50 CHILDREN AGES 30 MO- 5YEARS, MONDAY-FRIDAY FROM 9-12PM WITH OPTION FOR EARLY DROP OFF AT 8:30AM AND LUNCH FROM 12-1:30PM, SEPTEMBER-JUNE.	-	$197,372

Compensation and Service Providers

Top Officer Pay94th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JENNIFER GRUBE	Program Dire	FT	$50,000	$6,179	$56,179
BARBARA BUNCH	President	-	$0	-	-
GAIL FOUNTAIN	Vice Preside	-	$0	-	-
JUDY STOWBRIDGE	Secretary-Tr	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Sandcastle Preschool
EIN: 93-0903109
Phone: 5417537078
Address: 435 NW 21ST STREET, CORVALLIS, OR 97330-5536

Signing Officer

Name: Jennifer Grube
Title: Program Director
Phone: 5417537078
Signed: 2025-11-14

Preparer

Firm: Alight CPA LLC
Address: 1915 NE STUCKI AVE STE 400, HILLSBORO, OR 97006
Preparer: Colleen Chernus
Phone: 5032730391

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 830 office 6,703 insurance 2,473 classroom supplies 7,811 student snacks 4,651 professional development 6,202 repairs & maintenance 5,407 total 34,077”

Form 990-ez, Part III

“Sandcastle preschool strives to create a safe, nurturing and developmentally appropriate environment which fosters individual needs of children. Our staff views education as a partnership between families and school staff. We believe it essential to develop a good rapport with each child and their family based on open communication and mutual respect.”

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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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IRS990EZ/OtherExpensesTotalAmt	0	34077
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	197372
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IRS990ScheduleA/SchoolInd	0	X
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IRS990ScheduleE/MaintainScholarshipsRecsInd	0	true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	SANDCASTLE PRESCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF AGE, CITIZENSHIP, COLOR, DISABILITY, GENDER EXPRESSION,GENDER IDENTITY, NATIONAL ORIGIN, PARENTAL OR MARITAL STATUS, RACE, RELIGION, SEX, OR SEXUAL ORIENTATION IN ITS PROGRAMS AND ACTIVITIES, AND PROVIDES EQUAL ACCESS.
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