Civic Intelligence

Papermill Creek Childrens Corner

EIN 94-2229334 • 501(c)3 • Point Reyes Station, CA

Profile

The organization's programs offer preschool education that is developmentally appropriate for toddlers, preschool and Kindergarten aged children in west Marin County, California. We offer a sliding scale tuition fee schedule, parent support services, bilingual activities and referrals to health and social services. Currently, 70% of the children we serve are from low income families.

PO Box 996Point Reyes Station, CA 94956

www.papermillcreekkids.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.14x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

59th percentile

8.8%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

78th percentile

$76,492

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

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

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

43rd percentile

2.6%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$509,330

Up $74,456 (+17%) from 2023

Liabilities

Up

$78,147

Up $25,463 (+48%) from 2023

Net Assets

Up

$431,183

Up $48,993 (+13%) from 2023

Revenue

Up

$556,725

Up $13,967 (+2.6%) from 2023

Expenses

Up

$507,696

Up $10,171 (+2.0%) from 2023

Net Income

Up

$49,029

Up $3,796 (+8.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $99,921Liabilities 2011: $02011Assets 2012: $82,382Liabilities 2012: $24,860Net Assets 2012: $57,5222012Assets 2013: $110,448Liabilities 2013: $33,928Net Assets 2013: $76,5202013Assets 2014: $112,091Liabilities 2014: $24,330Net Assets 2014: $87,7612014Assets 2015: $97,667Liabilities 2015: $23,654Net Assets 2015: $74,0132015Assets 2016: $113,378Liabilities 2016: $18,274Net Assets 2016: $95,1042016Assets 2018: $163,056Liabilities 2018: $19,437Net Assets 2018: $143,6192018Assets 2019: $216,531Liabilities 2019: $49,437Net Assets 2019: $167,0942019Assets 2020: $327,449Liabilities 2020: $67,638Net Assets 2020: $259,8112020Assets 2021: $350,249Liabilities 2021: $65,969Net Assets 2021: $284,2802021Assets 2022: $369,556Liabilities 2022: $30,663Net Assets 2022: $338,8932022Assets 2023: $434,874Liabilities 2023: $52,684Net Assets 2023: $382,1902023Assets 2024: $509,330Liabilities 2024: $78,147Net Assets 2024: $431,1832024

Highlighted filing

2024

Assets$509,330
Liabilities$78,147
Net Assets$431,183

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $129,993Expenses 2011: $133,626Net Income 2011: -$3,6332011Revenue 2012: $146,275Expenses 2012: $162,213Net Income 2012: -$15,9382012Expenses 2013: $209,2262013Revenue 2014: $180,881Expenses 2014: $169,723Net Income 2014: $11,1582014Revenue 2015: $164,335Expenses 2015: $178,083Net Income 2015: -$13,7482015Revenue 2016: $222,644Expenses 2016: $201,553Net Income 2016: $21,0912016Revenue 2018: $341,201Expenses 2018: $308,077Net Income 2018: $33,1242018Revenue 2019: $391,980Expenses 2019: $297,430Net Income 2019: $94,5502019Revenue 2020: $408,580Expenses 2020: $315,863Net Income 2020: $92,7172020Revenue 2021: $264,804Expenses 2021: $240,264Net Income 2021: $24,5402021Revenue 2022: $477,765Expenses 2022: $423,152Net Income 2022: $54,6132022Revenue 2023: $542,758Expenses 2023: $497,525Net Income 2023: $45,2332023Revenue 2024: $556,725Expenses 2024: $507,696Net Income 2024: $49,0292024

Highlighted filing

2024

Revenue$556,725
Expenses$507,696
Net Income$49,029

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.09$0.78$4.31$5.57$5.08$0.49
2023Detailed filing. Detailed filing data is available for this year.$4.35$0.53$3.82$5.43$4.98$0.45
2022Detailed filing. Detailed filing data is available for this year.$3.70$0.31$3.39$4.78$4.23$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.66$2.84$2.65$2.40$0.25
2020Summary only. Only limited summary data is available for this year.$3.27$0.68$2.60$4.09$3.16$0.93
2019Summary only. Only limited summary data is available for this year.$2.17$0.49$1.67$3.92$2.97$0.95
2018Summary only. Only limited summary data is available for this year.$1.63$0.19$1.44$3.41$3.08$0.33
2016Summary only. Only limited summary data is available for this year.$1.13$0.18$0.95$2.23$2.02$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.24$0.74$1.64$1.78$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.24$0.88$1.81$1.70$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.34$0.77$2.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.25$0.58$1.46$1.62$0.16
2011Summary only. Only limited summary data is available for this year.$1.00$0.00$1.30$1.34$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$556,725
Mission and Program Overview

Mission

The organization's programs offer preschool education that is developmentally appropriate for toddlers, preschool and Kindergarten aged children in west Marin County, California. We offer a sliding scale tuition fee schedule, parent support services, bilingual activities and referrals to health and social services. Currently, 70% of the children we serve are from low income families.

The organization's mission is to provide preschool education to the children in West Marin County, California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$382,190$431,183▲ $48,993
Savings and Temporary Cash Investments$187,264$190,066▲ $2,802
Cash and Non-Interest-Bearing Accounts$88,878$164,477▲ $75,599
Land, Buildings, and Equipment, Net$153,252$147,766▼ $5,486
Prepaid Expenses and Deferred Charges$5,480$5,720▲ $240
Accounts Receivable$0$1,301▲ $1,301
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$434,874$509,330▲ $74,456
Liabilities
Deferred Revenue$52,464$78,147▲ $25,683
Accounts Payable and Accrued Expenses$220$0▼ $220
Total Liabilities$52,684$78,147▲ $25,463
Net Assets / Fund Balance
Total Net Assets Fund Balance$382,190$431,183▲ $48,993
Total Liabilities and Net Assets / Fund Balance$434,874$509,330▲ $74,456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,867$238,952$0
Other Land Buildings$8,857$13,989$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$116,042$32,153$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lourdes RomoExecutive DirectorFT$76,492$76,492

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$185,344
Program Service Revenue
$368,579
Investment Income
$2,802
Other Revenue
$0
All Other Contributions
$1,200
Change in Net Assets
$49,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$420,484
Other Expenses$87,212
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$252,202$47,711-$299,913
Current Officers, Directors, Trustees, and Key Employees$0$76,491$0$76,491
Payroll Taxes$22,615$11,138-$33,753
Occupancy$19,832--$19,832
Fees for Services Accounting$17,813--$17,813
Depreciation Depletion$12,758--$12,758
Other Employee Benefits$5,163$5,164-$10,327
Insurance$6,663--$6,663
Fees for Services Other$6,250--$6,250
Other Expenses$5,044$0$0$5,044
Information Technology$4,181--$4,181
Office Expenses$2,397--$2,397
Travel$1,595$600-$2,195
Fees for Services Legal$83--$83
Total Functional Expenses$366,592$141,104$0$507,696
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lourdes RomoSpouse of Executive DirectorCompletion of the School's Outdoor ClassroomNo$4,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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 B, Line 11B

Form 990, Part VI, Section B, Line 11b - The Board of Directors is presented with the Form 990 at a regular scheduled Board Meeting. Board Meetings are scheduled for the third Tuesday of each month.

Form 990, Part VI, Section B, Line 15

The salary of our executive director is above the California State minimum compensation for at will employees. Our lead teacher's salary is above the what the standard is for West Marin County based on phone calls to other schools.

Form 990, Part VI, Section C, Line 19

Form 990, Part VI, Section C, Line 19 - The organization made its governing documents, conflict of interest policy and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Papermill Creek Childrens Corner
EIN
94-2229334
Phone
4156639114
Address
PO Box 996, Point Reyes Station, CA 94956

Signing Officer

Name
Dee Lynn Armstrong
Title
Treasurer
Phone
7758439675
Signed
2025-05-13

Organization Details

Principal Officer
Lauren LaRocca
Formed
1972
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
20
Raw XML AppendixShowing 400 of 444 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/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt047711
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0252202
IRS990/OtherSalariesAndWagesGrp/TotalAmt0299913
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011138
IRS990/PayrollTaxesGrp/ProgramServicesAmt022615
IRS990/PayrollTaxesGrp/TotalAmt033753
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05480
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05720
IRS990/PrincipalOfficerNm0Lauren LaRocca
IRS990/PriorPeriodAdjustmentsAmt0-36
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611000
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0368579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0368579
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0205372
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01822
IRS990/PYOtherExpensesAmt0113275
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0335564
IRS990/PYRevenuesLessExpensesAmt045233
IRS990/PYSalariesCompEmpBnftPaidAmt0384250
IRS990/PYTotalExpensesAmt0497525
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0542758
IRS990/ReconcilationRevenueExpnssAmt049029
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0371381
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0382190
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0431183
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0187264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0190066
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/BuildingsGrp/BookValueAmt022867
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0238952
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0261819
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0116042
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032153
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0148195
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08857
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013989
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt022846
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0147766
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Papermill Creek Children's Corner Parent Handbook is given to each family when they enroll their child or children.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Papermill Creek is receiving assistance from the California Children's Food Program.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Lourdes Romo
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Spouse of Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Completion of the School's Outdoor Classroom
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part VI, Section B, Line 11b - The Board of Directors is presented with the Form 990 at a regular scheduled Board Meeting. Board Meetings are scheduled for the third Tuesday of each month.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salary of our executive director is above the California State minimum compensation for at will employees. Our lead teacher's salary is above the what the standard is for West Marin County based on phone calls to other schools.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Section C, Line 19 - The organization made its governing documents, conflict of interest policy and financial statements to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0434874
IRS990/TotalAssetsEOYAmt0509330
IRS990/TotalAssetsGrp/BOYAmt0434874
IRS990/TotalAssetsGrp/EOYAmt0509330
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0185344
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0141104
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0507696
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052684
IRS990/TotalLiabilitiesEOYAmt078147
IRS990/TotalLiabilitiesGrp/BOYAmt052684
IRS990/TotalLiabilitiesGrp/EOYAmt078147
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0382190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0431183
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00

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