Civic Intelligence

San Jose Parents Participating Nursery

EIN 94-1539262 • 501(c)3 • San Jose, CA

Profile

Preschool program

2180 Radio AveSan Jose, CA 95125

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$96,980

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 33.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

71st percentile

15%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

6.6%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$540,251

Up $70,111 (+15%) from 2024

Liabilities

Down

$0

Down $1,000 (-100%) from 2024

Net Assets

Up

$540,251

Up $71,111 (+15%) from 2024

Revenue

Up

$294,285

Up $18,195 (+6.6%) from 2024

Expenses

Up

$223,174

Up $7,598 (+3.5%) from 2024

Net Income

Up

$71,111

Up $10,597 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $248,472Liabilities 2012: $27,8722012Assets 2013: $266,271Liabilities 2013: $31,533Net Assets 2013: $234,7382013Assets 2014: $267,038Liabilities 2014: $17,088Net Assets 2014: $249,9502014Assets 2015: $277,417Liabilities 2015: $29,803Net Assets 2015: $247,6142015Assets 2016: $305,120Liabilities 2016: $23,600Net Assets 2016: $281,5202016Assets 2017: $321,404Liabilities 2017: $28,580Net Assets 2017: $292,8242017Assets 2018: $354,327Liabilities 2018: $21,701Net Assets 2018: $332,6262018Assets 2019: $379,256Liabilities 2019: $20,407Net Assets 2019: $358,8492019Assets 2020: $354,079Liabilities 2020: $22,981Net Assets 2020: $331,0982020Assets 2021: $355,991Liabilities 2021: $23,973Net Assets 2021: $332,0182021Assets 2022: $373,760Liabilities 2022: $0Net Assets 2022: $373,7602022Assets 2023: $408,626Liabilities 2023: $0Net Assets 2023: $408,6262023Assets 2024: $470,140Liabilities 2024: $1,000Net Assets 2024: $469,1402024Assets 2025: $540,251Liabilities 2025: $0Net Assets 2025: $540,2512025

Highlighted filing

2025

Assets$540,251
Liabilities$0
Net Assets$540,251

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $192,784Expenses 2012: $172,012Net Income 2012: $20,7722012Revenue 2013: $187,618Expenses 2013: $168,069Net Income 2013: $19,5492013Revenue 2014: $183,764Expenses 2014: $163,124Net Income 2014: $20,6402014Revenue 2015: $132,379Expenses 2015: $134,715Net Income 2015: -$2,3362015Revenue 2016: $209,989Expenses 2016: $176,083Net Income 2016: $33,9062016Revenue 2017: $213,308Expenses 2017: $202,004Net Income 2017: $11,3042017Revenue 2018: $229,979Expenses 2018: $190,176Net Income 2018: $39,8032018Revenue 2019: $243,490Expenses 2019: $216,905Net Income 2019: $26,5852019Revenue 2020: $182,856Expenses 2020: $210,607Net Income 2020: -$27,7512020Revenue 2021: $172,960Expenses 2021: $172,040Net Income 2021: $9202021Revenue 2022: $216,589Expenses 2022: $174,847Net Income 2022: $41,7422022Revenue 2023: $236,884Expenses 2023: $202,018Net Income 2023: $34,8662023Revenue 2024: $276,090Expenses 2024: $215,576Net Income 2024: $60,5142024Revenue 2025: $294,285Expenses 2025: $223,174Net Income 2025: $71,1112025

Highlighted filing

2025

Revenue$294,285
Expenses$223,174
Net Income$71,111

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.40$0.00$5.40$2.94$2.23$0.71
2024Detailed filing. Detailed filing data is available for this year.$4.70$0.01$4.69$2.76$2.16$0.61
2023Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$2.37$2.02$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$2.17$1.75$0.42
2021Detailed filing. Detailed filing data is available for this year.$3.56$0.24$3.32$1.73$1.72$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.54$0.23$3.31$1.83$2.11$0.28
2019Detailed filing. Detailed filing data is available for this year.$3.79$0.20$3.59$2.43$2.17$0.27
2018Detailed filing. Detailed filing data is available for this year.$3.54$0.22$3.33$2.30$1.90$0.40
2017Detailed filing. Detailed filing data is available for this year.$3.21$0.29$2.93$2.13$2.02$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.05$0.24$2.82$2.10$1.76$0.34
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.30$2.48$1.32$1.35$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.67$0.17$2.50$1.84$1.63$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.32$2.35$1.88$1.68$0.20
2012Summary only. Only limited summary data is available for this year.$2.48$0.28$1.93$1.72$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$305,249
Mission and Program Overview

Mission

Preschool program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$469,140$540,251▲ $71,111
Savings and Temporary Cash Investments$316,267$453,055▲ $136,788
Land, Buildings, and Equipment, Net$81,813$86,946▲ $5,133
Cash and Non-Interest-Bearing Accounts$72,060$250▼ $71,810
Accounts Receivable-$0-
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$470,140$540,251▲ $70,111
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,000--
Total Liabilities$1,000$0▼ $1,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$469,140$540,251▲ $71,111
Total Liabilities and Net Assets / Fund Balance$470,140$540,251▲ $70,111

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,426$201,181$204,607
Leasehold Improvements$71,882$70,982$142,864
Equipment$6,434$10,373$16,807
Buildings$4,104$216$4,320
Land$1,100-$1,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon MaloneDir.TeacherFT$96,980$96,980

Board Members and Trustees

NameTitle
Justin MunafoPresident
Ashley TanimotoSecretary
Malaya TorresVP - Membership
Sara McGeeVP Comm Dev
Vanessa JacksonVP Comm Dev
Christina ClaussenVP Finance
Patti WorkoverVP of Admin
Christina KempVP Operations
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$216,453
Investment Income
$6,427
Other Revenue
$71,405
Change in Net Assets
$71,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,765
Other Expenses$78,409
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$96,980--$96,980
Other Salaries and Wages$37,374--$37,374
Occupancy$18,842--$18,842
Payroll Taxes$10,411--$10,411
Depreciation Depletion-$8,484-$8,484
Advertising-$6,766-$6,766
Insurance-$6,005-$6,005
All Other Expenses$1,206$4,062-$5,268
Other Expenses$3,776$11,850-$3,776
Conferences and Meetings-$2,174-$2,174
Total Functional Expenses$183,833$39,341$0$223,174
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,753
Fundraising Direct Expenses$10,964
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$47,753$47,753$10,964$36,789
Total Events$47,753$47,753$10,964$36,789
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
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, Part VI, Section B, Line 11B

The Form 990 was reviewed by the VP of Finance.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
San Jose Parents Participating Nursery
EIN
94-1539262
Phone
4082653202
Address
2180 Radio Ave, San Jose, CA 95125

Signing Officer

Name
Christina Claussen
Title
VP Finance
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
50

Preparer

Firm
HB Morris Financial Services LLC
Address
15640 NE Fourth Plain Blvd, Vancouver, WA 98682
Preparer
Helen Beth Morris
Phone
3606873154
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IRS990/OtherExpensesGrp/ProgramServicesAmt23776
IRS990/OtherExpensesGrp/TotalAmt011850
IRS990/OtherExpensesGrp/TotalAmt110769
IRS990/OtherExpensesGrp/TotalAmt24475
IRS990/OtherExpensesGrp/TotalAmt33776
IRS990/OtherRevenueMiscGrp/Desc0Fees and Dues
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc2Special Projects
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt032273
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1137
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22206
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032273
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1137
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22206
IRS990/OtherRevenueTotalAmt034616
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037374
IRS990/OtherSalariesAndWagesGrp/TotalAmt037374
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010411
IRS990/PayrollTaxesGrp/TotalAmt010411
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0216453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0216453
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03960
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt078617
IRS990/PYOtherRevenueAmt065737
IRS990/PYProgramServiceRevenueAmt0206393
IRS990/PYRevenuesLessExpensesAmt060514
IRS990/PYSalariesCompEmpBnftPaidAmt0136959
IRS990/PYTotalExpensesAmt0215576
IRS990/PYTotalRevenueAmt0276090
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt071111
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0469140
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0540251
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0316267
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0453055
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04104
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0216
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04320
IRS990ScheduleD/EquipmentGrp/BookValueAmt06434
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010373
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016807
IRS990ScheduleD/LandGrp/BookValueAmt01100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01100
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt071882
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070982
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0142864
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03426
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0201181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0204607
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt086946
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
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/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010964
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Special Events
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047753
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047753
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047753
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047753
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt036789
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010964
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010964
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was reviewed by the VP of Finance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0470140
IRS990/TotalAssetsEOYAmt0540251
IRS990/TotalAssetsGrp/BOYAmt0470140
IRS990/TotalAssetsGrp/EOYAmt0540251
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039341
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183833
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223174
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0469140
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0540251
IRS990/TotalProgramServiceExpensesAmt0183833
IRS990/TotalProgramServiceRevenueAmt0216453
IRS990/TotalReportableCompFromOrgAmt096980
IRS990/TotalRevenueGrp/ExclusionAmt043216
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0251069
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0294285
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0470140
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540251
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X

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