Civic Intelligence

Parkside Community Preschool

990 • Fiscal year 2015 • EIN 93-6042091

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 21, 2016

117 Thomason LaneEugene, OR 97404

(541) 344-1165

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

53rd percentile

4.1%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

57th percentile

$30,581

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

58th percentile

3.8%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-1.0%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$529,504

Up $19,305 (+3.8%) from 2014

Net Assets

Up

$519,448

Up $21,940 (+4.4%) from 2014

Liabilities

Down

$10,056

Down $2,635 (-21%) from 2014

Revenue

Down

$530,749

Down $5,433 (-1.0%) from 2014

Expenses

Down

$508,809

Down $19,633 (-3.7%) from 2014

Net Income

Up

$21,940

Up $14,200 (+183%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $528,621Liabilities 2010: $5,472Net Assets 2010: $523,1492010Assets 2011: $511,415Liabilities 2011: $7,228Net Assets 2011: $504,1872011Assets 2012: $509,738Liabilities 2012: $6,567Net Assets 2012: $503,1712012Assets 2013: $496,758Liabilities 2013: $6,990Net Assets 2013: $489,7682013Assets 2014: $510,199Liabilities 2014: $12,691Net Assets 2014: $497,5082014Assets 2015: $529,504Liabilities 2015: $10,056Net Assets 2015: $519,4482015Assets 2016: $564,404Liabilities 2016: $7,293Net Assets 2016: $557,1112016Assets 2017: $576,657Liabilities 2017: $11,752Net Assets 2017: $564,9052017Assets 2018: $597,009Liabilities 2018: $12,691Net Assets 2018: $584,3182018Assets 2019: $605,974Liabilities 2019: $11,083Net Assets 2019: $594,8912019Assets 2020: $666,994Liabilities 2020: $143,706Net Assets 2020: $523,2882020Assets 2021: $917,589Liabilities 2021: $11,963Net Assets 2021: $905,6262021Assets 2022: $916,296Liabilities 2022: $10,193Net Assets 2022: $906,1032022Assets 2023: $1,004,287Liabilities 2023: $12,785Net Assets 2023: $991,5022023Assets 2024: $1,071,582Liabilities 2024: $13,454Net Assets 2024: $1,058,1282024

Highlighted filing

2015

Assets$529,504
Liabilities$10,056
Net Assets$519,448

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $431,171Expenses 2010: $432,473Net Income 2010: -$1,3022010Revenue 2011: $488,036Expenses 2011: $506,931Net Income 2011: -$18,8952011Expenses 2012: $504,0322012Revenue 2013: $496,781Expenses 2013: $510,184Net Income 2013: -$13,4032013Revenue 2014: $536,182Expenses 2014: $528,442Net Income 2014: $7,7402014Revenue 2015: $530,749Expenses 2015: $508,809Net Income 2015: $21,9402015Revenue 2016: $562,506Expenses 2016: $524,843Net Income 2016: $37,6632016Revenue 2017: $574,679Expenses 2017: $566,885Net Income 2017: $7,7942017Revenue 2018: $564,315Expenses 2018: $544,902Net Income 2018: $19,4132018Revenue 2019: $629,010Expenses 2019: $618,437Net Income 2019: $10,5732019Revenue 2020: $490,958Expenses 2020: $562,561Net Income 2020: -$71,6032020Revenue 2021: $933,187Expenses 2021: $642,979Net Income 2021: $290,2082021Revenue 2022: $780,618Expenses 2022: $702,001Net Income 2022: $78,6172022Revenue 2023: $802,880Expenses 2023: $717,481Net Income 2023: $85,3992023Revenue 2024: $928,165Expenses 2024: $861,539Net Income 2024: $66,6262024

Highlighted filing

2015

Revenue$530,749
Expenses$508,809
Net Income$21,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 21, 2016
Return Version
2015v2.0
Gross Receipts
$530,749
Mission and Program Overview

Mission

Provide quality child care, child development guidance, parent education workshops, and a resource and referral source for low income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$390,288$377,859▼ $12,429
Cash and Non-Interest-Bearing Accounts$47,943$77,481▲ $29,538
Savings and Temporary Cash Investments$46,233$57,447▲ $11,214
Accounts Receivable$25,642$16,516▼ $9,126
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$510,199$529,504▲ $19,305
Other Assets Total$93$201▲ $108
Liabilities
Accounts Payable and Accrued Expenses$8,730$6,259▼ $2,471
Other Liabilities$3,961$3,797▼ $164
Total Liabilities$12,691$10,056▼ $2,635
Net Assets / Fund Balance
Unrestricted Net Assets$497,508$519,448▲ $21,940
Total Net Assets Fund Balance$497,508$519,448▲ $21,940
Total Liabilities and Net Assets / Fund Balance$510,199$529,504▲ $19,305

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$329,176$154,318$483,494
Equipment$3,683$49,180$52,863
Land$45,000-$45,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane SchultzDirectorPT$30,581$30,581
Michelle LangDirectorPT$30,581$30,581

Board Members and Trustees

NameTitle
Suzanne PritchardPresident
Marissa BeattyBoard Member
Martina OxobyBoard Member
Arthur CorlissDirector
Laura HiestandDirector
Diane DuganSecretary
Teresa ShelbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,544
Program Service Revenue
$489,991
Investment Income
$214
Other Revenue
$0
All Other Contributions
$40,544
Change in Net Assets
$21,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,946
Other Expenses$96,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,198--$296,198
Current Officers, Directors, Trustees, and Key Employees$61,162--$61,162
Occupancy$35,995--$35,995
Payroll Taxes$32,968--$32,968
Other Employee Benefits$21,618--$21,618
Depreciation Depletion$12,429--$12,429
Insurance$8,467--$8,467
All Other Expenses$5,850--$5,850
Fees for Services Legal-$5,235-$5,235
Other Expenses$3,033--$3,033
Office Expenses$1,203--$1,203
Fees for Services Other$708--$708
Interest$25--$25
Advertising$20--$20
Total Functional Expenses$503,574$5,235$0$508,809
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
QRIS Grant$2,287
AmericanExpress-91009$1,431
Aflac Payable$61
WBF Assessment$18
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 6: Explanation of Classes of Members or Shareholder

Parents

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft copy of the form 990 was provided to all board and directors for review and feedback.

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

Review policy with parties involved.

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

Discussed by Board with pertinent information and documented in the minutes.

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

Discussed by Board with pertinent information and documented in the minutes.

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

upon request

Filing and Contact Details

Filer

Filer Name
Parkside Community Preschool
EIN
93-6042091
Phone
5413441165
Address
117 Thomason Lane, Eugene, OR 97404

Signing Officer

Name
Suzanne Pritchard
Title
President
Signed
2016-06-21
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
9
Independent Board Members
0
Employees
29
Volunteers
150

Preparer

Firm
Nancy L Sikora CPA Pc
Address
440 E BROADWAY STE 300, EUGENE, OR 97401-3352
Preparer
Nancy L Sikora CPA
Phone
5416873911
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IRS990/OtherExpensesGrp/TotalAmt33033
IRS990/OtherLiabilitiesGrp/BOYAmt03961
IRS990/OtherLiabilitiesGrp/EOYAmt03797
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0296198
IRS990/OtherSalariesAndWagesGrp/TotalAmt0296198
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt032968
IRS990/PayrollTaxesGrp/TotalAmt032968
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt044449
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0162
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt098931
IRS990/PYProgramServiceRevenueAmt0491571
IRS990/PYRevenuesLessExpensesAmt07740
IRS990/PYSalariesCompEmpBnftPaidAmt0429511
IRS990/PYTotalExpensesAmt0528442
IRS990/PYTotalRevenueAmt0536182
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt021940
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046233
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057447
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0329176
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0154318
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0483494
IRS990ScheduleD/EquipmentGrp/BookValueAmt03683
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049180
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052863
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt318
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Aflac Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AmericanExpress-91009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2QRIS Grant
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3WBF Assessment
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0377859
IRS990ScheduleD/TotalLiabilityAmt03797
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parents
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft copy of the form 990 was provided to all board and directors for review and feedback.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Review policy with parties involved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Discussed by Board with pertinent information and documented in the minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Discussed by Board with pertinent information and documented in the minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0510199
IRS990/TotalAssetsEOYAmt0529504
IRS990/TotalAssetsGrp/BOYAmt0510199
IRS990/TotalAssetsGrp/EOYAmt0529504
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040544
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05235
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503574
IRS990/TotalFunctionalExpensesGrp/TotalAmt0508809
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012691
IRS990/TotalLiabilitiesEOYAmt010056
IRS990/TotalLiabilitiesGrp/BOYAmt012691
IRS990/TotalLiabilitiesGrp/EOYAmt010056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0497508
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0519448
IRS990/TotalProgramServiceExpensesAmt0503574
IRS990/TotalProgramServiceRevenueAmt0489991
IRS990/TotalReportableCompFromOrgAmt061162
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0490205
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0530749
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0510199
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529504
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0497508
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0519448
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.06$0.93$0.86$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.01$0.99$0.80$0.72$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.78$0.70$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.93$0.64$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.14$0.52$0.49$0.56$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.59$0.63$0.62$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.58$0.56$0.54$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.56$0.57$0.57$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.56$0.56$0.52$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$0.53$0.51$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$0.54$0.53$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.50$0.51$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.50
2011Summary only. Only limited summary data is available for this year.$0.51$0.01$0.50$0.49$0.51$0.02
2010Summary only. Only limited summary data is available for this year.$0.53$0.01$0.52$0.43$0.43$0.00