Civic Intelligence

Sausalito Nursery School

990 • Fiscal year 2021 • EIN 94-1243668

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 30, 2021

625 Main StreetSausalito, CA 94965

(415) 332-0225

Siviq Scores

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

Liabilities / Assets

90th percentile

0.55x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.32x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

66th percentile

21%

Higher net margin than 66% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

52nd percentile

7.2%

Faster asset growth than 52% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-30%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$150,281

Up $10,138 (+7.2%) from 2020

Net Assets

Up

$67,866

Up $54,819 (+420%) from 2020

Liabilities

Down

$82,415

Down $44,681 (-35%) from 2020

Revenue

Down

$255,818

Down $109,832 (-30%) from 2020

Expenses

Down

$200,988

Down $187,351 (-48%) from 2020

Net Income

Up

$54,830

Up $77,519 (+342%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $91,189Liabilities 2011: $46,397Net Assets 2011: $44,7922011Assets 2012: $109,193Liabilities 2012: $39,681Net Assets 2012: $69,5122012Assets 2013: $112,296Liabilities 2013: $39,360Net Assets 2013: $72,9372013Assets 2014: $141,971Liabilities 2014: $51,449Net Assets 2014: $90,5232014Assets 2015: $176,272Liabilities 2015: $43,930Net Assets 2015: $132,3422015Assets 2016: $82,509Liabilities 2016: $70,304Net Assets 2016: $12,2052016Assets 2017: $80,139Liabilities 2017: $70,214Net Assets 2017: $9,9252017Assets 2018: $83,191Liabilities 2018: $60,124Net Assets 2018: $23,0672018Assets 2019: $102,571Liabilities 2019: $66,835Net Assets 2019: $35,7362019Assets 2020: $140,143Liabilities 2020: $127,096Net Assets 2020: $13,0472020Assets 2021: $150,281Liabilities 2021: $82,415Net Assets 2021: $67,8662021Assets 2022: $195,466Liabilities 2022: $78,954Net Assets 2022: $116,5122022Assets 2023: $213,818Liabilities 2023: $62,845Net Assets 2023: $150,9732023Assets 2024: $259,629Liabilities 2024: $66,432Net Assets 2024: $193,1972024Assets 2025: $664,335Liabilities 2025: $262,250Net Assets 2025: $402,0852025

Highlighted filing

2021

Assets$150,281
Liabilities$82,415
Net Assets$67,866

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $325,972Expenses 2011: $284,353Net Income 2011: $41,6192011Revenue 2012: $332,069Expenses 2012: $305,632Net Income 2012: $26,4372012Revenue 2013: $330,317Expenses 2013: $314,079Net Income 2013: $16,2382013Revenue 2014: $351,680Expenses 2014: $334,090Net Income 2014: $17,5902014Revenue 2015: $398,675Expenses 2015: $345,656Net Income 2015: $53,0192015Revenue 2016: $410,761Expenses 2016: $530,898Net Income 2016: -$120,1372016Revenue 2017: $401,322Expenses 2017: $403,602Net Income 2017: -$2,2802017Revenue 2018: $412,538Expenses 2018: $399,396Net Income 2018: $13,1422018Revenue 2019: $435,440Expenses 2019: $422,772Net Income 2019: $12,6682019Revenue 2020: $365,650Expenses 2020: $388,339Net Income 2020: -$22,6892020Revenue 2021: $255,818Expenses 2021: $200,988Net Income 2021: $54,8302021Revenue 2022: $380,603Expenses 2022: $333,708Net Income 2022: $46,8952022Revenue 2023: $422,903Expenses 2023: $388,442Net Income 2023: $34,4612023Revenue 2024: $495,668Expenses 2024: $454,101Net Income 2024: $41,5672024Revenue 2025: $571,292Expenses 2025: $491,144Net Income 2025: $80,1482025

Highlighted filing

2021

Revenue$255,818
Expenses$200,988
Net Income$54,830
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 30, 2021
Return Version
2020v4.0
Gross Receipts
$255,818
Mission and Program Overview

Mission

Provide pre-school education to children ages 2 - 5.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,309$129,039▲ $10,730
Savings and Temporary Cash Investments$21,242$21,242→ $0
Prepaid Expenses and Deferred Charges$594$0▼ $594
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $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$0→ $0
Total Assets$140,145$150,281▲ $10,136
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$66,242$51,903▼ $14,339
Deferred Revenue$41,650$15,312▼ $26,338
Escrow Account Liability$12,400$11,200▼ $1,200
Accounts Payable and Accrued Expenses$6,817$4,000▼ $2,817
Grants Payable$0--
Total Liabilities$127,109$82,415▼ $44,694
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,036$67,866▲ $54,830
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$13,036$67,866▲ $54,830
Total Liabilities and Net Assets / Fund Balance$140,145$150,281▲ $10,136
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa VresDirectorFT$60,000$60,000
Gail TaylorComptrollerPT$25,579$25,579

Board Members and Trustees

NameTitle
Erica DeuyourPresident
Jessica GastSecretary
Janelle HenrySteeering Committee Member
Cara Mia LembiSteering Committee Member
Carlin WalkerSteering Committee Member
Georgia GlassieSteering Committee Member
James SparkmanSteering Committee Member
Lisette FrazierSteering Committee Member
Mary DockerSteering Committee Member
Peter SchmidtSteering Committee Member
Sunshine SaulSteering Committee Member
Grant SaulTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,313
Program Service Revenue
$173,503
Investment Income
$2
Other Revenue
$0
All Other Contributions
$1,323
Change in Net Assets
$54,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,540
Other Expenses$27,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,579--$85,579
Other Salaries and Wages$69,041--$69,041
Payroll Taxes$13,978--$13,978
Occupancy$9,031--$9,031
Office Expenses$8,198--$8,198
Other Employee Benefits$4,942--$4,942
Fees for Services Accounting$2,737--$2,737
Insurance$1,652--$1,652
Advertising$375--$375
Other Expenses$94$0$0$94
Total Functional Expenses$200,988$0$0$200,988
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Campaign to Students' Families$27,301$27,301$0$27,301
Total Events$27,301$27,301$0$27,301
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$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

- All parents or guardians of students of the school are members and elect the steering committee as well as vote on important decisions including approval of budget and major capital projects.

Form 990, Part VI, Section A, Line 7A

- All parents or guardians of students of the school are members and elect the steering committee as well as vote on important decisions including approval of budget and major capital projects.

Form 990, Part VI, Section B, Line 11B

Copies of the form are provided to the Finance and Steering Committees

Form 990, Part VI, Section B, Line 15

The Steering committe reviews the Director's salary and compares it to other positions in the area through periodic surveys.

Form 990, Part VI, Section C, Line 19

All documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Sausalito Nursery School
EIN
94-1243668
Phone
4153320225
Address
625 Main Street, Sausalito, CA 94965

Signing Officer

Name
Gail Taylor
Title
Comptroller
Phone
4153320174
Signed
2021-09-30

Organization Details

Principal Officer
Melissa Vres
Formed
1938
Legal Domicile
CA
Voting Board Members
36
Independent Board Members
36
Employees
13
Volunteers
60
Supplemental Narrative

Financial Statement Notes

Schedule D, Part IV, Line 2B

Deposits are held for each student and refunded upon leaving the school if obligations for notice are met.

Raw XML AppendixShowing 400 of 504 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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IRS990/Form990PartVIISectionAGrp/PersonNm10Peter Schmidt
IRS990/Form990PartVIISectionAGrp/PersonNm11Lisette Frazier
IRS990/Form990PartVIISectionAGrp/PersonNm12Jessica Gast
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide pre school education for children ages 2 to 5
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt013036
IRS990/NetAssetsOrFundBalancesEOYAmt067866
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt013036
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt067866
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt09031
IRS990/OccupancyGrp/TotalAmt09031
IRS990/OfficeExpensesGrp/ProgramServicesAmt08198
IRS990/OfficeExpensesGrp/TotalAmt08198
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04942
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04942
IRS990/OtherExpensesGrp/Desc0Capital Improvements
IRS990/OtherExpensesGrp/Desc1Special Events
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt05361
IRS990/OtherExpensesGrp/ProgramServicesAmt194
IRS990/OtherExpensesGrp/TotalAmt05361
IRS990/OtherExpensesGrp/TotalAmt194
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt069041
IRS990/OtherSalariesAndWagesGrp/TotalAmt069041
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt013978
IRS990/PayrollTaxesGrp/TotalAmt013978
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0594
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Melissa Vres
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0173503
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0173503
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt053739
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt056076
IRS990/PYOtherRevenueAmt09676
IRS990/PYProgramServiceRevenueAmt0302234
IRS990/PYRevenuesLessExpensesAmt0-22689
IRS990/PYSalariesCompEmpBnftPaidAmt0332263
IRS990/PYTotalExpensesAmt0388339
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0365650
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt054830
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0200988
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021242
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021242
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Deposits are held for each student and refunded upon leaving the school if obligations for notice are met.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part IV, Line 2b
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Statement is published in county newspaper
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization does not grant any scholarships
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Campaign to Students' Families
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.64$2.62$4.02$5.71$4.91$0.80
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.66$1.93$4.96$4.54$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.14$0.63$1.51$4.23$3.88$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.79$1.17$3.81$3.34$0.47
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.82$0.68$2.56$2.01$0.55
2020Detailed filing. Detailed filing data is available for this year.$1.40$1.27$0.13$3.66$3.88$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.67$0.36$4.35$4.23$0.13
2018Summary only. Only limited summary data is available for this year.$0.83$0.60$0.23$4.13$3.99$0.13
2017Summary only. Only limited summary data is available for this year.$0.80$0.70$0.10$4.01$4.04$0.02
2016Summary only. Only limited summary data is available for this year.$0.83$0.70$0.12$4.11$5.31$1.20
2015Summary only. Only limited summary data is available for this year.$1.76$0.44$1.32$3.99$3.46$0.53
2014Summary only. Only limited summary data is available for this year.$1.42$0.51$0.91$3.52$3.34$0.18
2013Summary only. Only limited summary data is available for this year.$1.12$0.39$0.73$3.30$3.14$0.16
2012Summary only. Only limited summary data is available for this year.$1.09$0.40$0.70$3.32$3.06$0.26
2011Summary only. Only limited summary data is available for this year.$0.91$0.46$0.45$3.26$2.84$0.42