Civic Intelligence

Rocky Mountain Participation Nursery School

990 • Fiscal year 2018 • EIN 94-1654853

Aug 01, 2017 to Jul 31, 2018 • Filed on Dec 14, 2018

Organization ProfileROCKYMOUNTAINCOOP.COM
2475 15th StreetSan Francisco, CA 94114

(415) 552-2929

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

91st percentile

$45,298

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 44.7% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.1%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$263,889

Up $26,621 (+11%) from 2017

Net Assets

Up

$263,889

Up $26,621 (+11%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin83rd percentile

Revenue

Up

$101,388

Up $8,460 (+9.1%) from 2017

Expenses

Down

$72,753

Down $14,021 (-16%) from 2017

Net Income

Up

$28,635

Up $22,481 (+365%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$400K$300K$200K$100K$0Assets 2012: $165,836Liabilities 2012: $02012Assets 2013: $166,269Liabilities 2013: $02013Assets 2014: $169,663Liabilities 2014: $02014Assets 2015: $202,924Liabilities 2015: $02015Assets 2016: $213,217Liabilities 2016: $02016Assets 2017: $237,268Liabilities 2017: $0Net Assets 2017: $237,2682017Assets 2018: $263,889Liabilities 2018: $0Net Assets 2018: $263,8892018Assets 2019: $276,191Liabilities 2019: $993Net Assets 2019: $275,1982019Assets 2020: $287,600Liabilities 2020: $5,885Net Assets 2020: $281,7152020Assets 2021: $295,972Liabilities 2021: $14,064Net Assets 2021: $281,9082021Assets 2022: $274,434Liabilities 2022: $1,330Net Assets 2022: $273,1042022Assets 2023: $290,899Liabilities 2023: $8,622Net Assets 2023: $282,2772023Assets 2024: $297,608Liabilities 2024: $5,700Net Assets 2024: $291,9082024Assets 2025: $317,144Liabilities 2025: $2,478Net Assets 2025: $314,6662025

Highlighted filing

2018

Assets$263,889
Liabilities$0
Net Assets$263,889
Open 2018 Filing

Operations Trend

Revenue Growth62nd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $81,433Expenses 2012: $67,393Net Income 2012: $14,0402012Revenue 2013: $63,059Expenses 2013: $62,340Net Income 2013: $7192013Revenue 2014: $74,730Expenses 2014: $71,336Net Income 2014: $3,3942014Revenue 2015: $104,220Expenses 2015: $70,959Net Income 2015: $33,2612015Revenue 2016: $105,649Expenses 2016: $95,364Net Income 2016: $10,2852016Revenue 2017: $92,928Expenses 2017: $86,774Net Income 2017: $6,1542017Revenue 2018: $101,388Expenses 2018: $72,753Net Income 2018: $28,6352018Revenue 2019: $103,298Expenses 2019: $91,989Net Income 2019: $11,3092019Revenue 2020: $78,413Expenses 2020: $71,896Net Income 2020: $6,5172020Revenue 2021: $56,705Expenses 2021: $70,244Net Income 2021: -$13,5392021Revenue 2022: $92,812Expenses 2022: $101,616Net Income 2022: -$8,8042022Revenue 2023: $115,635Expenses 2023: $106,462Net Income 2023: $9,1732023Revenue 2024: $143,156Expenses 2024: $133,525Net Income 2024: $9,6312024Revenue 2025: $167,445Expenses 2025: $144,687Net Income 2025: $22,7582025

Highlighted filing

2018

Revenue$101,388
Expenses$72,753
Net Income$28,635
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Dec 14, 2018
Return Version
2017v2.3
Gross Receipts
$105,558
Mission and Program Overview

Mission

The mission of rocky mountain participation nursery school is to provide an emotionally and physically safe real-world learning environment for parents and children, where each person's experience is welcomed.

To provide an emotionally and physically safe learning environment for parents and children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$188,714$199,570▲ $10,856
Cash and Non-Interest-Bearing Accounts$48,554$64,319▲ $15,765
Total Assets$237,268$263,889▲ $26,621
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$237,268$263,889▲ $26,621
Total Net Assets Fund Balance$237,268$263,889▲ $26,621
Total Liabilities and Net Assets / Fund Balance$237,268$263,889▲ $26,621
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne Marie MirandaAfternoon DirectorPT$42,324$2,974$45,298
Linda MickelsonMorning DirectorPT$6,661$342$7,003

Board Members and Trustees

NameTitle
Kelly McgrathVolunteer President
Veronica GuerreroVolunteer Payroll
Yuezhen LiaoVolunteer Treasurer
Joelle CapitanVolunteer VP
Revenue and Support

Revenue Composition

Contributions and Grants
$4,378
Program Service Revenue
$70,963
Investment Income
$2,875
Other Revenue
$23,172
All Other Contributions
$4,378
Change in Net Assets
$28,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$55,782
Other Expenses$16,971
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$52,301--$52,301
Payroll Taxes$3,481--$3,481
Other Expenses$1,576--$1,576
Fees for Services Accounting$1,073--$1,073
Fees for Services Other$500--$500
Office Expenses$281--$281
All Other Expenses-$242-$242
Total Functional Expenses$72,511$242$0$72,753
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,342
Fundraising Direct Expenses$4,170
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fund Raiser$22,614$22,614$4,152$18,462
Total Events$27,342$27,342$4,170$23,172
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Parents of enrolled children are members of the organization.”

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

“Parents of enrolled children may elect other members to the governing board.”

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

“Parents of enrolled children must approve decisions contemplated by the governing board.”

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

“A draft of the return is provided to the board of directors. Supporting documents are compared to the amounts and descriptions reported on the tax return. Counsel is engaged were questions exist. The tax return is then provided to the governing body for final review and approval.”

Form 990, Part VI, Section B, Line 12C

“All members of the board of directors are required to complete a conflict-of-interest disclosure form at the beginning of each term.”

Form 990, Part VI, Section C, Line 19

“The organization provides coplete copies of the forms upon request.”

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Participatory Nursery Sch
EIN
94-1654853
Phone
4155522929
Address
2475 15TH STREET, SAN FRANCISCO, CA 94114

Signing Officer

Name
Yuezhen Liao
Title
Treasurer
Phone
4155522929
Signed
2018-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yuezhen Liao
Formed
1948
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
2
Volunteers
25

Preparer

Firm
Jeff Brown Pc
Address
155 SANSOME STREET 620, SAN FRANCISCO, CA 94104
Preparer
Jeffrey a Brown
Phone
4156445300
Raw XML Appendix354 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/TitleTxt1AFTERNOON DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VOLUNTEER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VOLUNTEER TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VOLUNTEER VP
IRS990/Form990PartVIISectionAGrp/TitleTxt5VOLUNTEER PAYROLL
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IRS990/MissionDesc0THE MISSION OF ROCKY MOUNTAIN PARTICIPATION NURSERY SCHOOL IS TO PROVIDE AN EMOTIONALLY AND PHYSICALLY SAFE REAL-WORLD LEARNING ENVIRONMENT FOR PARENTS AND CHILDREN, WHERE EACH PERSON'S EXPERIENCE IS WELCOMED.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ROCKY MOUNTAIN PARTICIPATION NURSERY SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THESE SCHOOLS DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARENTS OF ENROLLED CHILDREN ARE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARENTS OF ENROLLED CHILDREN MAY ELECT OTHER MEMBERS TO THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PARENTS OF ENROLLED CHILDREN MUST APPROVE DECISIONS CONTEMPLATED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS. SUPPORTING DOCUMENTS ARE COMPARED TO THE AMOUNTS AND DESCRIPTIONS REPORTED ON THE TAX RETURN. COUNSEL IS ENGAGED WERE QUESTIONS EXIST. THE TAX RETURN IS THEN PROVIDED TO THE GOVERNING BODY FOR FINAL REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE FORM AT THE BEGINNING OF EACH TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PROVIDES COPLETE COPIES OF THE FORMS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0237268
IRS990/TotalAssetsEOYAmt0263889
IRS990/TotalAssetsGrp/BOYAmt0237268
IRS990/TotalAssetsGrp/EOYAmt0263889
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04378
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072511
IRS990/TotalFunctionalExpensesGrp/TotalAmt072753
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0237268
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263889
IRS990/TotalOtherCompensationAmt03316
IRS990/TotalProgramServiceExpensesAmt072511
IRS990/TotalProgramServiceRevenueAmt070963
IRS990/TotalReportableCompFromOrgAmt048985
IRS990/TotalRevenueGrp/ExclusionAmt026047
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070963
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0101388
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0237268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0263889
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0237268
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0263889
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02475 15TH STREET
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094114
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0ROCKYMOUNTAINCOOP.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YUEZHEN LIAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04155522929
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKY MOUNTAIN PARTICIPATORY NURSERY SCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0941654853
ReturnHeader/Filer/PhoneNum04155522929
ReturnHeader/Filer/USAddress/AddressLine1Txt02475 15TH STREET
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094114
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0927E74443AB66B3C76882D7C50C7D4FC089691B6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B669D78DF676FADD97C94E1016080BEF2C1E2999
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.240.207.89
ReturnHeader/FilingSecurityInformation/IPDt02018-12-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:29:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204909532
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFF BROWN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 SANSOME STREET 620
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04156445300
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A BROWN
ReturnHeader/ReturnTs02018-12-14T12:29:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$263,889
Liabilities
$0
Net assets
$263,889
Revenue
$101,388
Expenses
$72,753
Net income
$28,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.17$0.02$3.15$1.67$1.45$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.06$2.92$1.43$1.34$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.09$2.82$1.16$1.06$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.01$2.73$0.93$1.02$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.14$2.82$0.57$0.70$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.06$2.82$0.78$0.72$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.01$2.75$1.03$0.92$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$1.01$0.73$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.00$2.37$0.93$0.87$0.06
2016Summary only. Only limited summary data is available for this year.$2.13$0.00$1.06$0.95$0.10
2015Summary only. Only limited summary data is available for this year.$2.03$0.00$1.04$0.71$0.33
2014Summary only. Only limited summary data is available for this year.$1.70$0.00$0.75$0.71$0.03
2013Summary only. Only limited summary data is available for this year.$1.66$0.00$0.63$0.62$0.01
2012Summary only. Only limited summary data is available for this year.$1.66$0.00$0.81$0.67$0.14