Civic Intelligence

Keys Family Day School Inc

EIN 94-2240127 • 501(c)3 • Palo Alto, CA

View Organization Page

Profile

Keys family day school is an independent k-8 school that offers a broad hands-on curriculum. It fosters high academic achievement and emphasizes balanced growth-intellectual, physical, emotional, and social-for every student. Within a diverse and supportive community, keys provides a caring and creative environment that encourages children to love learning, to take intellectual risks, to act as global citizens, and to treat others with respect and empathy.

2890 Middlefield RoadPalo Alto, CA 94306

www.keysschool.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.53x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

1.16x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

59th percentile

7.8%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$464,715

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$39,064,219

Up $1,130,639 (+3.0%) from 2023

Liabilities

Down

$20,730,268

Down $297,923 (-1.4%) from 2023

Net Assets

Up

$18,333,951

Up $1,428,562 (+8.5%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin59th percentile

Revenue

Up

$17,822,939

Up $2,274,421 (+15%) from 2023

Expenses

Up

$16,428,572

Up $1,254,461 (+8.3%) from 2023

Net Income

Up

$1,394,367

Up $1,019,960 (+272%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$40M$30M$20M$10M$0Assets 2010: $21,974,203Liabilities 2010: $12,369,794Net Assets 2010: $9,604,4092010Assets 2011: $23,325,251Liabilities 2011: $13,823,265Net Assets 2011: $9,501,9862011Assets 2012: $23,831,695Liabilities 2012: $14,394,935Net Assets 2012: $9,436,7602012Assets 2013: $23,768,580Liabilities 2013: $14,141,048Net Assets 2013: $9,627,5322013Assets 2014: $25,121,595Liabilities 2014: $14,427,752Net Assets 2014: $10,693,8432014Assets 2015: $24,097,784Liabilities 2015: $12,776,217Net Assets 2015: $11,321,5672015Assets 2016: $23,073,092Liabilities 2016: $11,143,324Net Assets 2016: $11,929,7682016Assets 2017: $23,139,894Liabilities 2017: $10,361,946Net Assets 2017: $12,777,9482017Assets 2018: $22,694,163Liabilities 2018: $9,572,800Net Assets 2018: $13,121,3632018Assets 2019: $21,333,558Liabilities 2019: $8,130,775Net Assets 2019: $13,202,7832019Assets 2020: $21,356,601Liabilities 2020: $7,806,934Net Assets 2020: $13,549,6672020Assets 2021: $33,258,594Liabilities 2021: $16,666,056Net Assets 2021: $16,592,5382021Assets 2022: $32,509,424Liabilities 2022: $16,805,837Net Assets 2022: $15,703,5872022Assets 2023: $37,933,580Liabilities 2023: $21,028,191Net Assets 2023: $16,905,3892023Assets 2024: $39,064,219Liabilities 2024: $20,730,268Net Assets 2024: $18,333,9512024

Highlighted filing

2024

Assets$39,064,219
Liabilities$20,730,268
Net Assets$18,333,951
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,406,9832010Expenses 2011: $7,713,2632011Revenue 2012: $8,180,575Expenses 2012: $8,300,543Net Income 2012: -$119,9682012Expenses 2013: $9,163,7442013Revenue 2014: $10,172,263Expenses 2014: $9,443,630Net Income 2014: $728,6332014Revenue 2015: $10,735,014Expenses 2015: $10,189,475Net Income 2015: $545,5392015Revenue 2016: $11,362,278Expenses 2016: $10,791,287Net Income 2016: $570,9912016Revenue 2017: $11,745,919Expenses 2017: $11,188,492Net Income 2017: $557,4272017Revenue 2018: $12,396,224Expenses 2018: $12,327,209Net Income 2018: $69,0152018Revenue 2019: $12,437,123Expenses 2019: $12,643,363Net Income 2019: -$206,2402019Revenue 2020: $13,131,471Expenses 2020: $13,029,955Net Income 2020: $101,5162020Revenue 2021: $15,731,611Expenses 2021: $13,967,673Net Income 2021: $1,763,9382021Revenue 2022: $14,605,557Expenses 2022: $14,155,570Net Income 2022: $449,9872022Revenue 2023: $15,548,518Expenses 2023: $15,174,111Net Income 2023: $374,4072023Revenue 2024: $17,822,939Expenses 2024: $16,428,572Net Income 2024: $1,394,3672024

Highlighted filing

2024

Revenue$17,822,939
Expenses$16,428,572
Net Income$1,394,367
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
$39,064,219
Liabilities
$20,730,268
Net assets
$18,333,951
Revenue
$17,822,939
Expenses
$16,428,572
Net income
$1,394,367
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.1$20.7$18.3$17.8$16.4$1.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.9$21.0$16.9$15.5$15.2$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.5$16.8$15.7$14.6$14.2$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.3$16.7$16.6$15.7$14.0$1.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.4$7.81$13.5$13.1$13.0$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.3$8.13$13.2$12.4$12.6$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$9.57$13.1$12.4$12.3$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$10.4$12.8$11.7$11.2$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$11.1$11.9$11.4$10.8$0.57
2015Detailed filing. Detailed filing data is available for this year.$24.1$12.8$11.3$10.7$10.2$0.55
2014Detailed filing. Detailed filing data is available for this year.$25.1$14.4$10.7$10.2$9.44$0.73
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$14.1$9.63$9.16
2012Summary only. Only limited summary data is available for this year.$23.8$14.4$9.44$8.18$8.30$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$13.8$9.50$7.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$12.4$9.60$6.41
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
$27,327,050
Mission and Program Overview

Mission

Keys family day school is an independent k-8 school that offers a broad hands-on curriculum. It fosters high academic achievement and emphasizes balanced growth-intellectual, physical, emotional, and social-for every student. Within a diverse and supportive community, keys provides a caring and creative environment that encourages children to love learning, to take intellectual risks, to act as global citizens, and to treat others with respect and empathy.

Keys family day school is an independent, co-educational, nonsectarian day school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,654,882$14,382,270▼ $272,612
Accounts Receivable$9,667,596$10,354,562▲ $686,966
Investments in Publicly Traded Securities$8,399,967$10,187,789▲ $1,787,822
Cash and Non-Interest-Bearing Accounts$23,365$88,394▲ $65,029
Prepaid Expenses and Deferred Charges$88,462$83,560▼ $4,902
Savings and Temporary Cash Investments$775,819$64,071▼ $711,748
Total Assets$37,933,580$39,064,219▲ $1,130,639
Other Assets Total$4,323,489$3,903,573▼ $419,916
Liabilities
Deferred Revenue$12,319,204$12,800,570▲ $481,366
Other Liabilities$4,730,376$4,334,849▼ $395,527
Tax Exempt Bond Liabilities$3,212,219$2,740,954▼ $471,265
Accounts Payable and Accrued Expenses$766,392$853,895▲ $87,503
Total Liabilities$21,028,191$20,730,268▼ $297,923
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,219,835$15,136,400▲ $916,565
Net Assets With Donor Restrictions$2,685,554$3,197,551▲ $511,997
Total Net Assets Fund Balance$16,905,389$18,333,951▲ $1,428,562
Total Liabilities and Net Assets / Fund Balance$37,933,580$39,064,219▲ $1,130,639

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,486,336$5,325,060$10,811,396
Land$8,092,492-$8,092,492
Equipment$619,744$961,504$1,581,248
Leasehold Improvements$139,323$194,500$333,823
Other Land Buildings$44,375$61,775$106,150
Other Assets Org$3,903,573--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,680,117$100,167▲ $592,243-$4,372,527
2022$3,121,597$143,698▲ $414,822-$3,680,117
2021$3,586,424$162,885▼ $627,712-$3,121,597
2020$2,396,565$618,455▲ $571,404-$3,586,424
2019$2,287,276$54,358▲ $154,931$100,000$2,396,565
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather RogersHead of SchoolFT$359,118$105,597$464,715
Cathlyn WhalenDirector of Finance and OperationsFT$278,473$30,932$309,405
Elizabeth DossLower School HeadFT$220,060$57,331$277,391
Sprinza KatzDirector of DevelopmentFT$195,238$52,482$247,720
Larry PurcellMiddle School HeadFT$209,514$24,068$233,582
Ryan MatyjasikDirector of TechnologyFT$175,518$35,983$211,501
Jing XuDirector of AdmissionsFT$166,476$24,443$190,919
Kristin NeirinckxDirector of CommunicationFT$166,476$24,117$190,593
Douglas IbeyControllerFT$166,289$23,280$189,569
Ella DuncansonDirector of Community Engagement and GrowthFT$156,924$21,367$178,291
Ella DuncansonDirector of Community Engagement and-$156,924$21,367$178,291

Board Members and Trustees

NameTitle
Katie MillerBoard Chair
Jill GlasgowChair of Audit Committee
Linda JiangTreasurer/chair of Fin. Co
Sharon WilliamsVice Chair of Committee on Trustees
Renata BergerVice Chair of Facilities Committee
Aaron SchwartzTrustee
Amanda TorresTrustee
Christy DosiouTrustee
David HongTrustee
Jaquetta LannanTrustee
Jasmyne SandersTrustee
Jennifer SzetoTrustee
Lucy ZhangTrustee
Lynda BrouchoudTrustee
Nancy LueTrustee
Robert SmithTrustee
Vicki WilkersonTrustee
Ramon PeypochSecretary/primary Vice CHA

Highest Paid Contractors

ContractorServicesLocationCompensation
Moreno & Associates INCJanitorial Services782 AUZERAIS AVE, San Jose, CA 95126$269,495
Naturalists At LargeOutdoor Education TripsPO BOX 3517, Ventura, CA 93006$206,569
InsperityPayroll Services19001 CRESENT SPRINGS DRIVE, Kingwood, TX 77339$172,213
Student Transportation Of AmericaDaily Bus ServiceSTA WEST REGION PO BOX 51691, Los Angeles, CA 90051$139,415
Revenue and Support

Revenue Composition

Contributions and Grants
$1,939,091
Program Service Revenue
$14,289,701
Investment Income
$1,612,805
Other Revenue
$-18,658
All Other Contributions
$1,645,282
Change in Net Assets
$1,394,367

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded24$130,978Publicly Traded Exchange
Total Noncash Contributions24$130,978-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,772,697
Revenue Not Reported on Financial Statements
$1,050,242
Revenue Not Reported on Form 990
$34,195
Other Revenue Adjustments
$1,050,242
Total Revenue per Audited Statements
$16,806,892
Total Revenue per Form 990
$17,822,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,605,521
Other Expenses$3,814,270
Grants and Similar Amounts Paid$1,008,781
Total Fundraising Expense$926,067
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,992,354$1,581,679$404,140$7,978,173
Current Officers, Directors, Trustees, and Key Employees$264,377$935,572$360,734$1,560,683
Occupancy$909,886$269,503$7,786$1,187,175
Grants to Domestic Individuals$1,008,781--$1,008,781
Other Employee Benefits$707,513$113,834$12,625$833,972
Payroll Taxes$476,830$183,438$53,970$714,238
Depreciation Depletion$530,733$3,877$1,128$535,738
Pension Plan Contributions$392,906$103,306$22,243$518,455
Fees for Services Other$286,147$189,375$26,712$502,234
Office Expenses$199,781$182,545$17,340$399,666
Conferences and Meetings$50,159$167,005$10,739$227,903
Travel$190,925$3,060-$193,985
Interest$123,212$5,453$69$128,734
Information Technology$51,667$38,416$5,033$95,116
Insurance$70,616$5,244$159$76,019
Fees for Services Legal$250$51,463$248$51,961
Fees for Services Accounting-$49,245-$49,245
Other Expenses$34,028$262$135$34,425
Advertising-$9,726$684$10,410
All Other Expenses$173$195$2,322$2,690
Total Functional Expenses$11,608,070$3,894,435$926,067$16,428,572

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$16,428,572
Expenses per Audited Statements$15,378,330
Total Expenses per Audited Statements$15,378,330
Expenses Not Reported on Financial Statements$1,050,242
Other Expense Adjustments$1,050,242
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$67,141
Fundraising Gross Income$19,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction$313,059$19,250$15,585$3,665
Total Events$313,059$19,250$67,141$-47,891
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liabilities$4,334,113
Other Current Liabilities$736

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACalifornia Municipal Finance Authority2010-11-09$11,892,000CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,892,000-$9,151,046$223,575

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 8B

“Currently there are no committees with the authority to act on behalf of the governing body.”

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

“The 990 is being reviewed by management and the treasurer prior to filing and will be reviewed by the remainder of the board after the filing.”

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

“Each trustee, officer, member of a committee with board-delegated powers (if any), and member of administration (as applicable) shall annually sign a statement which affirms that such person: has received a copy of the conflicts of interest policy, has read and understands the policy, and has agreed to comply with the policy. Employees are to use good judgment, to adhere to high ethical standards, and to avoid situations that create an actual or potential conflict between the employee's personal interest and the interests of the school. All board members, officers, and employees must disclose all material facts regarding any actual or possible conflict(s) of interest. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed. The remaining board or committee members shall decide if a conflict of interest exists.”

Form 990, Part VI, Section B, Line 15

“In both cases, data is gathered from nais (national association of independent schools) and isboa (independent schools business officers association), a california group. All data is reviewed and the head of school's salary is set by the executive committee of the board of trustees. The head makes a recommendation to the committee for the compensation of the director of finance and operations, which they also review for reasonableness.”

Form 990, Part VI, Section C, Line 19

“All documents are available from the director of finance and operations upon request.”

FORM 990, PART VI, SECTION B, LINE 14:

“The organization has not formally adopted a written document retention policy. However, in practice, the school does follow the document retention guidelines as published by the national association of independent schools (nais).”

Filing and Contact Details

Filer

Filer Name
Keys Family Day School Inc
EIN
94-2240127
Phone
6503281711
Address
2890 MIDDLEFIELD ROAD, PALO ALTO, CA 94306
Doing Business As
Keys School

Signing Officer

Name
Lynda Brouchoud
Title
Treasurer
Phone
6503281711
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Rogers
Formed
1973
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
88
Volunteers
225

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Jennifer M Vacha
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The school's endowment consists of funds established for a variety of purposes, including professional development.”

PART X, LINE 2:

“The school is a qualified organization exempt from federal and california income taxes under the provisions of 501(c)(3) of the internal revenue code and 23701(d) of the california revenue and taxation code, respectively. The school has evaluated its current tax positions and has concluded that as of june 30, 2024 and 2023 the school does not have any significant tax positions for which a reserve would be necessary.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Tuition assistance 1,008,781. Program expenses reclassed to functional expenses 41,461.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Tuition assistance 1,008,781. Program expenses reclassed to functional expenses 41,461.”

Raw XML AppendixShowing 400 of 969 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/ActivitiesConductedPrtshpInd00
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02890 MIDDLEFIELD ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PALO ALTO
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IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR OF AUDIT COMMITTEE
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