Civic Intelligence

San Mateo Parents Nursery School

EIN 94-1326531 • 501(c)3 • San Mateo, CA

Profile

San mateo parents nursery school is a diverse community dedicated to fostering the learning and growth of children and adults. Its goal is to create a loving, suppportive, empowering environment for children and their families.

1732 Monte DiabloSan Mateo, CA 94401

www.smpns.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$86,162

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

59th percentile

6.8%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$974,492

Up $62,456 (+6.8%) from 2023

Liabilities

Down

$32,676

Down $4,689 (-13%) from 2023

Net Assets

Up

$941,816

Up $67,145 (+7.7%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin66th percentile

Revenue

Up

$480,380

Up $36,819 (+8.3%) from 2023

Expenses

Up

$413,235

Up $53,388 (+15%) from 2023

Net Income

Down

$67,145

Down $16,569 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$1.0M$500K$0Assets 2011: $204,887Liabilities 2011: $13,556Net Assets 2011: $191,3312011Assets 2012: $200,695Liabilities 2012: $588Net Assets 2012: $200,1072012Assets 2013: $222,833Liabilities 2013: $19,504Net Assets 2013: $203,3292013Assets 2014: $288,380Liabilities 2014: $21,582Net Assets 2014: $266,7982014Assets 2015: $283,716Liabilities 2015: $29,705Net Assets 2015: $254,0112015Assets 2016: $242,109Liabilities 2016: $12,173Net Assets 2016: $229,9362016Assets 2017: $234,832Liabilities 2017: $18,352Net Assets 2017: $216,4802017Assets 2018: $854,983Liabilities 2018: $22,507Net Assets 2018: $832,4762018Assets 2019: $868,834Liabilities 2019: $42,930Net Assets 2019: $825,9042019Assets 2020: $816,341Liabilities 2020: $87,041Net Assets 2020: $729,3002020Assets 2021: $887,363Liabilities 2021: $84,363Net Assets 2021: $803,0002021Assets 2022: $798,881Liabilities 2022: $32,527Net Assets 2022: $766,3542022Assets 2023: $912,036Liabilities 2023: $37,365Net Assets 2023: $874,6712023Assets 2024: $974,492Liabilities 2024: $32,676Net Assets 2024: $941,8162024

Highlighted filing

2024

Assets$974,492
Liabilities$32,676
Net Assets$941,816
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $343,467Expenses 2011: $334,916Net Income 2011: $8,5512011Expenses 2012: $341,4642012Expenses 2013: $361,3092013Revenue 2014: $448,408Expenses 2014: $384,940Net Income 2014: $63,4682014Revenue 2015: $418,564Expenses 2015: $431,351Net Income 2015: -$12,7872015Revenue 2016: $399,853Expenses 2016: $423,928Net Income 2016: -$24,0752016Revenue 2017: $383,384Expenses 2017: $396,840Net Income 2017: -$13,4562017Revenue 2018: $1,001,219Expenses 2018: $385,223Net Income 2018: $615,9962018Revenue 2019: $420,500Expenses 2019: $427,072Net Income 2019: -$6,5722019Revenue 2020: $353,346Expenses 2020: $449,950Net Income 2020: -$96,6042020Revenue 2021: $299,617Expenses 2021: $225,917Net Income 2021: $73,7002021Revenue 2022: $359,039Expenses 2022: $331,765Net Income 2022: $27,2742022Revenue 2023: $443,561Expenses 2023: $359,847Net Income 2023: $83,7142023Revenue 2024: $480,380Expenses 2024: $413,235Net Income 2024: $67,1452024

Highlighted filing

2024

Revenue$480,380
Expenses$413,235
Net Income$67,145
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$974,492
Liabilities
$32,676
Net assets
$941,816
Revenue
$480,380
Expenses
$413,235
Net income
$67,145
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.03$0.94$0.48$0.41$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.04$0.87$0.44$0.36$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.03$0.77$0.36$0.33$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.08$0.80$0.30$0.23$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.09$0.73$0.35$0.45$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.04$0.83$0.42$0.43$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.02$0.83$1.00$0.39$0.62
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.02$0.22$0.38$0.40$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.40$0.42$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.25$0.42$0.43$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$0.45$0.38$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.02$0.20$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.34
2011Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.34$0.33$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$559,611
Mission and Program Overview

Mission

San mateo parents nursery school is a diverse community dedicated to fostering the learning and growth of children and adults. Its goal is to create a loving, suppportive, empowering environment for children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$443,531$607,703▲ $164,172
Investments in Publicly Traded Securities$393,084$314,426▼ $78,658
Accounts Receivable$46,016$30,132▼ $15,884
Land, Buildings, and Equipment, Net$29,405$22,231▼ $7,174
Total Assets$912,036$974,492▲ $62,456
Liabilities
Other Liabilities$15,330$16,942▲ $1,612
Accounts Payable and Accrued Expenses$22,035$15,734▼ $6,301
Total Liabilities$37,365$32,676▼ $4,689
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$874,671$941,816▲ $67,145
Total Net Assets Fund Balance$874,671$941,816▲ $67,145
Total Liabilities and Net Assets / Fund Balance$912,036$974,492▲ $62,456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,471$163,564$181,035
Equipment$565$167,795$168,360
Land$4,195-$4,195
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mie MakamuraExecutive DiFT$86,162$86,162

Board Members and Trustees

NameTitle
Rachel KammeyerPresident
Victoria FredericksAdmissions
Jessica BachalFinancial Se
Milana MendivilFundraising
Andrew CheneyMaintenance/
Dimitry LapidusPurchasing
Gina MeyersRecords/news
Jaime CheneySecretary
Lauren StewartTreasurer
Brianna TurnerVice Preside
Michael HembradorWebmaster
Revenue and Support

Revenue Composition

Contributions and Grants
$12,855
Program Service Revenue
$392,188
Investment Income
$42,863
Other Revenue
$32,474
All Other Contributions
$12,855
Change in Net Assets
$67,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$294,775
Other Expenses$118,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,418--$176,418
Current Officers, Directors, Trustees, and Key Employees$86,162--$86,162
Payroll Taxes$20,603--$20,603
Fees for Services Other$11,136--$11,136
Other Employee Benefits$11,048--$11,048
Fees for Services Accounting$9,897--$9,897
Insurance$9,577--$9,577
Occupancy$9,259--$9,259
Depreciation Depletion$7,174--$7,174
Other Expenses$1,360--$1,360
All Other Expenses$1,343--$1,343
Office Expenses$785--$785
Conferences and Meetings$544--$544
Pension Plan Contributions$544--$544
Advertising$230--$230
Information Technology$225--$225
Total Functional Expenses$413,235$0$0$413,235
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,021
Fundraising Direct Expenses$1,547
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$34,021$34,021-$34,021
Total Events$34,021$34,021$1,547$32,474
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$16,942
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“Reviewed by accountant and a board officer prior to submission.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
San Mateo Parents Nursery School
EIN
94-1326531
Phone
6503471955
Address
1732 MONTE DIABLO, SAN MATEO, CA 94401

Signing Officer

Name
Mie Makamura
Title
Executive Director
Phone
6503471955
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mie Makamura
Formed
1968
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
20

Preparer

Firm
Chavan & Associates Llp
Address
15105 CONCORD CIRCLE SUITE 130, MORGAN HILL, CA 95037
Preparer
Sheldon Chavan
Phone
4082178749
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“San mateo parents nursery school is a diverse community dedicated to fostering the learning and growth of children and adults. Its goal is to create a loving, suppportive, empowering environment for children and their families.”

Raw XML AppendixShowing 400 of 417 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/Desc0SMPNS IS A COOPERATIVE NURSERY SCHOOL THAT HAS DEVELOPED ITS CURRICULUM SPECIFICALLY AROUND A LEARNING THROUGH PLAY PHILOSOPHY. CHILDREN ARE RESPECTED FOR THEMSELVES AND ARE FREE TO MAKE CHOICES WITHIN THE PROGRAM. THE SCHOOL PROVIDES OPPORTUNITIES FOR SAFE, INTERESTING AND CHALLENGING PLAY WITH OTHER CHILDREN. THROUGH SUCH PLAY, IN SURROUNDINGS ARRANGED FOR THEIR BEST INTERESTS, YOUNG CHILDREN DEVELOP SOCIALLY, EMOTIONALLY, INTELLECTUALLY, AND PHYSICALLY. THE NURSERY SCHOOL ENSURES WARMTH AND SECURITY WHILE GIVING CHILDREN STIMULATING NEW EXPERIENCES AND PROVIDES A COMFORTABLE BRIDGE FROM HOME TO THE LARGER WORLD OUTSIDE.
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IRS990/MissionDesc0SAN MATEO PARENTS NURSERY SCHOOL IS A DIVERSE COMMUNITY DEDICATED TO FOSTERING THE LEARNING AND GROWTH OF CHILDREN AND ADULTS. ITS GOAL IS TO CREATE A LOVING, SUPPPORTIVE, EMPOWERING ENVIRONMENT FOR CHILDREN AND THEIR FAMILIES.
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IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
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IRS990/OtherExpensesGrp/Desc3TRAINING
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY HAS BEEN STATED IN BROCHURES, THE EMPLOYEE HANDBOOK, WELCOME PACKETS AND IN THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION OPERATES A PRESCHOOL AND DOES NOT KEEP RACIAL INOFRMATION RELATED TO STUDENT BODY AND FACULTY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAY RECEIVE GRANTS FROM THE STATE OF CALIFORNIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01547
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034021
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SAN MATEO PARENTS NURSERY SCHOOL IS A DIVERSE COMMUNITY DEDICATED TO FOSTERING THE LEARNING AND GROWTH OF CHILDREN AND ADULTS. ITS GOAL IS TO CREATE A LOVING, SUPPPORTIVE, EMPOWERING ENVIRONMENT FOR CHILDREN AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY ACCOUNTANT AND A BOARD OFFICER PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0SAN MATEO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094401
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIE MAKAMURA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06503471955
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN MATEO PARENTS NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SANM
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ReturnHeader/Filer/PhoneNum06503471955
ReturnHeader/Filer/USAddress/AddressLine1Txt01732 MONTE DIABLO
ReturnHeader/Filer/USAddress/CityNm0SAN MATEO

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