Civic Intelligence

Lone Mountain Children'S Center Inc

EIN 94-2254307 • 501(c)3 • San Francisco, CA

Pub. 78 Eligible

Profile

The organization is dedicatd to providing pre-school with a theme based curriculum over a traditional school year for children ages two years seven months through five years six months.

1806 Belles StreetSan Francisco, CA 94129

lonemountain.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

1.37x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$359,518

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

56th percentile

6.1%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.1%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$13,757,982

Up $791,718 (+6.1%) from 2024

Liabilities

Down

$3,807,328

Down $281,460 (-6.9%) from 2024

Net Assets

Up

$9,950,654

Up $1,073,178 (+12%) from 2024

Revenue

Up

$2,781,028

Up $158,787 (+6.1%) from 2024

Expenses

Up

$2,438,827

Up $239,979 (+11%) from 2024

Net Income

Down

$342,201

Down $81,192 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $2,361,297Liabilities 2011: $110,806Net Assets 2011: $2,250,4912011Assets 2012: $2,450,336Liabilities 2012: $118,345Net Assets 2012: $2,331,9912012Assets 2013: $3,269,764Liabilities 2013: $580,023Net Assets 2013: $2,689,7412013Assets 2014: $3,346,953Liabilities 2014: $167,100Net Assets 2014: $3,179,8532014Assets 2015: $3,828,120Liabilities 2015: $282,709Net Assets 2015: $3,545,4112015Assets 2016: $4,237,925Liabilities 2016: $334,760Net Assets 2016: $3,903,1652016Assets 2017: $4,746,703Liabilities 2017: $422,302Net Assets 2017: $4,324,4012017Assets 2018: $5,172,048Liabilities 2018: $398,841Net Assets 2018: $4,773,2072018Assets 2019: $5,485,660Liabilities 2019: $420,989Net Assets 2019: $5,064,6712019Assets 2020: $5,882,324Liabilities 2020: $318,240Net Assets 2020: $5,564,0842020Assets 2021: $6,985,609Liabilities 2021: $436,776Net Assets 2021: $6,548,8332021Assets 2022: $7,076,561Liabilities 2022: $339,335Net Assets 2022: $6,737,2262022Assets 2023: $7,936,386Liabilities 2023: $335,337Net Assets 2023: $7,601,0492023Assets 2024: $12,966,264Liabilities 2024: $4,088,788Net Assets 2024: $8,877,4762024Assets 2025: $13,757,982Liabilities 2025: $3,807,328Net Assets 2025: $9,950,6542025

Highlighted filing

2025

Assets$13,757,982
Liabilities$3,807,328
Net Assets$9,950,654

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2011: $865,940Expenses 2011: $710,577Net Income 2011: $155,3632011Expenses 2012: $754,1852012Expenses 2013: $787,1912013Revenue 2014: $1,665,048Expenses 2014: $1,237,226Net Income 2014: $427,8222014Revenue 2015: $1,660,862Expenses 2015: $1,338,105Net Income 2015: $322,7572015Revenue 2016: $1,690,053Expenses 2016: $1,381,847Net Income 2016: $308,2062016Revenue 2017: $1,740,212Expenses 2017: $1,541,004Net Income 2017: $199,2082017Revenue 2018: $1,865,825Expenses 2018: $1,614,607Net Income 2018: $251,2182018Revenue 2019: $1,865,089Expenses 2019: $1,752,118Net Income 2019: $112,9712019Revenue 2020: $1,872,736Expenses 2020: $1,676,067Net Income 2020: $196,6692020Revenue 2021: $1,868,569Expenses 2021: $1,720,108Net Income 2021: $148,4612021Revenue 2022: $2,500,660Expenses 2022: $1,843,565Net Income 2022: $657,0952022Revenue 2023: $2,560,866Expenses 2023: $1,985,819Net Income 2023: $575,0472023Revenue 2024: $2,622,241Expenses 2024: $2,198,848Net Income 2024: $423,3932024Revenue 2025: $2,781,028Expenses 2025: $2,438,827Net Income 2025: $342,2012025

Highlighted filing

2025

Revenue$2,781,028
Expenses$2,438,827
Net Income$342,201

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$3.81$9.95$2.78$2.44$0.34
2024Detailed filing. Detailed filing data is available for this year.$13.0$4.09$8.88$2.62$2.20$0.42
2023Detailed filing. Detailed filing data is available for this year.$7.94$0.34$7.60$2.56$1.99$0.58
2022Detailed filing. Detailed filing data is available for this year.$7.08$0.34$6.74$2.50$1.84$0.66
2021Detailed filing. Detailed filing data is available for this year.$6.99$0.44$6.55$1.87$1.72$0.15
2020Summary only. Only limited summary data is available for this year.$5.88$0.32$5.56$1.87$1.68$0.20
2019Summary only. Only limited summary data is available for this year.$5.49$0.42$5.06$1.87$1.75$0.11
2018Summary only. Only limited summary data is available for this year.$5.17$0.40$4.77$1.87$1.61$0.25
2017Summary only. Only limited summary data is available for this year.$4.75$0.42$4.32$1.74$1.54$0.20
2016Summary only. Only limited summary data is available for this year.$4.24$0.33$3.90$1.69$1.38$0.31
2015Summary only. Only limited summary data is available for this year.$3.83$0.28$3.55$1.66$1.34$0.32
2014Summary only. Only limited summary data is available for this year.$3.35$0.17$3.18$1.67$1.24$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.58$2.69$0.79
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.12$2.33$0.75
2011Summary only. Only limited summary data is available for this year.$2.36$0.11$2.25$0.87$0.71$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$2,781,028
Mission and Program Overview

Mission

The organization is dedicatd to providing pre-school with a theme based curriculum over a traditional school year for children ages two years seven months through five years six months.

The organization's mission is the provision of pre-school education and operation of pre-school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,851,157$8,930,660▲ $1,079,503
Intangible Assets$3,654,711$3,312,748▼ $341,963
Land, Buildings, and Equipment, Net$989,239$897,922▼ $91,317
Cash and Non-Interest-Bearing Accounts$303,557$378,112▲ $74,555
Prepaid Expenses and Deferred Charges$109,528$110,832▲ $1,304
Savings and Temporary Cash Investments$5,472$109,148▲ $103,676
Accounts Receivable$52,600$18,560▼ $34,040
Total Assets$12,966,264$13,757,982▲ $791,718
Liabilities
Other Liabilities$3,711,015$3,418,351▼ $292,664
Deferred Revenue$370,868$388,977▲ $18,109
Accounts Payable and Accrued Expenses$6,905--
Total Liabilities$4,088,788$3,807,328▼ $281,460
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,824,142$9,894,283▲ $1,070,141
Net Assets With Donor Restrictions$53,334$56,371▲ $3,037
Total Net Assets Fund Balance$8,877,476$9,950,654▲ $1,073,178
Total Liabilities and Net Assets / Fund Balance$12,966,264$13,757,982▲ $791,718

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$681,896$1,007,059$1,688,955
Equipment$216,026$564,415$780,441
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacque GrilloExecutive DiFT$324,483$35,035$359,518
Jacque GrilloExecutive Director-$324,483$35,035$359,518
Patricia CotterAssistant DiFT$114,683$12,517$127,200

Board Members and Trustees

NameTitle
John CasnochaPresident
Ahsha HaggartDirector
Camille FormosaDirector
Mary ConradDirector
Sarah BaumDirector
Kristyn BassiSecretary
Mitch St PeterTreasurer
Lauren GrossVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$519,346
Program Service Revenue
$2,033,737
Investment Income
$227,945
Other Revenue
$0
All Other Contributions
$519,346
Change in Net Assets
$342,201

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,781,028
Revenue Not Reported on Form 990
$730,977
Total Revenue per Audited Statements
$3,512,005
Total Revenue per Form 990
$2,781,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,528,558
Other Expenses$910,269
Total Fundraising Expense$24,388
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$769,803$260,069$10,403$1,040,275
Occupancy$389,683$131,652$5,265$526,600
Current Officers, Directors, Trustees, and Key Employees$227,724$76,934$3,077$307,735
Fees for Services Other$88,994$28,478$1,187$118,659
Depreciation Depletion$77,123$26,055$1,042$104,220
Payroll Taxes$70,935$23,965$959$95,859
Other Employee Benefits$59,340$20,047$802$80,189
Insurance$22,286$7,529$301$30,116
Other Expenses$4,198$1,419$57$5,674
Office Expenses$3,547$1,198$48$4,793
All Other Expenses$3,407$1,151$46$4,604
Pension Plan Contributions$3,330$1,125$45$4,500
Total Functional Expenses$1,804,732$609,707$24,388$2,438,827

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,438,827
Total Expenses per Audited Statements$2,438,827
Total Expenses per Form 990$2,438,827
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation - Noncurrent$3,098,444
Lease Obligation - Current$319,907
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the executive director and the officers of the board prior to filing.

Form 990, Page 6, Part VI, Line 15A

Review and approval by the board. Persons with a conflict of interest are not involved. The organization maintains contemporaneous documentation and recordkeeping with respect to deliberation and the decisions of the board.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
LONE MOUNTAIN CHILDREN'S CENTER INC
EIN
94-2254307
Phone
4158760057
Address
1806 BELLES STREET, SAN FRANCISCO, CA 94129

Signing Officer

Name
Jacque Grillo
Title
Executive Director
Phone
4158760057
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacque Grillo
Formed
1974
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
17

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3)of the internal revenue code and therefore has not made provisions for federal income tax in the accompanying financial statements. The organization is also exempt from state income taxes under section 23701)(d) of the california revenue and taxation code. Management believes the organization has no uncertain tax positions as of july 31, 2025

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE AND THEREFORE HAS NOT MADE PROVISIONS FOR FEDERAL INCOME TAX IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SECTION 23701)(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AS OF JULY 31, 2025
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LONE MOUNTAIN CHILDREN'S CENTER, INC. PUBLICIZES IT'S RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF THEIR WEBSITE LONEMOUNTAIN.ORG.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE OFFICERS OF THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW AND APPROVAL BY THE BOARD. PERSONS WITH A CONFLICT OF INTEREST ARE NOT INVOLVED. THE ORGANIZATION MAINTAINS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATION AND THE DECISIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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