Civic Intelligence

Peter'S Place Nursery School

EIN 94-2281808 • 501(c)3 • San Francisco, CA

Profile

Educational Pre-school

227 Balboa StreetSan Francisco, CA 94118

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.07x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.2%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

49th percentile

6.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$1,042,034

Down $113,146 (-9.8%) from 2024

Liabilities

Up

$70,167

Up $4,799 (+7.3%) from 2024

Net Assets

Down

$971,867

Down $117,945 (-11%) from 2024

Revenue

Up

$591,456

Up $52,915 (+9.8%) from 2024

Expenses

Up

$708,752

Up $95,880 (+16%) from 2024

Net Income

Down

-$117,296

Down $42,965 (-58%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,189,170Liabilities 2011: $115,278Net Assets 2011: $1,073,8922011Assets 2012: $1,251,628Liabilities 2012: $116,058Net Assets 2012: $1,135,5702012Assets 2013: $1,280,783Liabilities 2013: $121,551Net Assets 2013: $1,159,2322013Assets 2014: $1,267,664Liabilities 2014: $116,361Net Assets 2014: $1,151,3032014Assets 2015: $1,257,282Liabilities 2015: $111,832Net Assets 2015: $1,145,4502015Assets 2016: $1,255,204Liabilities 2016: $108,813Net Assets 2016: $1,146,3912016Assets 2017: $1,306,908Liabilities 2017: $97,464Net Assets 2017: $1,209,4442017Assets 2018: $1,271,981Liabilities 2018: $104,058Net Assets 2018: $1,167,9232018Assets 2019: $1,355,444Liabilities 2019: $137,435Net Assets 2019: $1,218,0092019Assets 2020: $1,270,892Liabilities 2020: $69,965Net Assets 2020: $1,200,9272020Assets 2021: $1,278,175Liabilities 2021: $57,359Net Assets 2021: $1,220,8162021Assets 2022: $1,324,079Liabilities 2022: $50,261Net Assets 2022: $1,273,8182022Assets 2023: $1,209,852Liabilities 2023: $46,376Net Assets 2023: $1,163,4762023Assets 2024: $1,155,180Liabilities 2024: $65,368Net Assets 2024: $1,089,8122024Assets 2025: $1,042,034Liabilities 2025: $70,167Net Assets 2025: $971,8672025

Highlighted filing

2025

Assets$1,042,034
Liabilities$70,167
Net Assets$971,867

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $482,011Expenses 2011: $448,576Net Income 2011: $33,4352011Expenses 2012: $454,7772012Expenses 2013: $487,9522013Revenue 2014: $527,036Expenses 2014: $531,797Net Income 2014: -$4,7612014Revenue 2015: $529,144Expenses 2015: $534,997Net Income 2015: -$5,8532015Revenue 2016: $573,036Expenses 2016: $572,095Net Income 2016: $9412016Revenue 2017: $611,191Expenses 2017: $548,138Net Income 2017: $63,0532017Revenue 2018: $564,090Expenses 2018: $605,870Net Income 2018: -$41,7802018Revenue 2019: $649,396Expenses 2019: $599,310Net Income 2019: $50,0862019Revenue 2020: $630,888Expenses 2020: $649,301Net Income 2020: -$18,4132020Revenue 2021: $603,833Expenses 2021: $582,615Net Income 2021: $21,2182021Revenue 2022: $658,933Expenses 2022: $603,062Net Income 2022: $55,8712022Revenue 2023: $520,412Expenses 2023: $630,965Net Income 2023: -$110,5532023Revenue 2024: $538,541Expenses 2024: $612,872Net Income 2024: -$74,3312024Revenue 2025: $591,456Expenses 2025: $708,752Net Income 2025: -$117,2962025

Highlighted filing

2025

Revenue$591,456
Expenses$708,752
Net Income-$117,296

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.97$0.59$0.71$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.07$1.09$0.54$0.61$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.05$1.16$0.52$0.63$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$0.66$0.60$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.06$1.22$0.60$0.58$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.07$1.20$0.63$0.65$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.14$1.22$0.65$0.60$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.10$1.17$0.56$0.61$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.10$1.21$0.61$0.55$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.11$1.15$0.57$0.57$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.11$1.15$0.53$0.53$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.12$1.15$0.53$0.53$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.12$1.16$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.12$1.14$0.45
2011Summary only. Only limited summary data is available for this year.$1.19$0.12$1.07$0.48$0.45$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$591,456
Mission and Program Overview

Mission

Educational Pre-school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,089,812$971,867▼ $117,945
Savings and Temporary Cash Investments$533,050$546,580▲ $13,530
Land, Buildings, and Equipment, Net$408,289$411,592▲ $3,303
Cash and Non-Interest-Bearing Accounts$196,880$66,903▼ $129,977
Accounts Receivable$16,961$16,959▼ $2
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,155,180$1,042,034▼ $113,146
Liabilities
Other Liabilities$48,125$44,950▼ $3,175
Accounts Payable and Accrued Expenses$17,243$25,217▲ $7,974
Total Liabilities$65,368$70,167▲ $4,799
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,089,812$971,867▼ $117,945
Total Liabilities and Net Assets / Fund Balance$1,155,180$1,042,034▼ $113,146

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$226,944$361,978$588,922
Other Land Buildings$36,007$162,076$198,083
Land$148,553-$148,553
Equipment$88$6,214$6,302
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Todd WanermanDirectorFT$114,460$114,460

Board Members and Trustees

NameTitle
Mary K MillerPresident & CEO
Ann MaoDirector
Charles ThorntonDirector
Courtney TawadrousDirector
Elizabeth Egbert NelsonDirector
Elizabeth SanderDirector
Jason KaminDirector
Jennifer SoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$126,721
Program Service Revenue
$450,555
Investment Income
$14,180
Other Revenue
$0
All Other Contributions
$126,721
Change in Net Assets
$-117,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$566,412
Other Expenses$142,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$291,784$54,460-$346,244
Current Officers, Directors, Trustees, and Key Employees$85,845$28,615-$114,460
Other Employee Benefits$44,200$4,911-$49,111
Depreciation Depletion$34,713$3,857-$38,570
Payroll Taxes$26,370$8,790-$35,160
Insurance$22,548$2,505-$25,053
Pension Plan Contributions$17,489$3,948-$21,437
Office Expenses$8,653$7,986-$16,639
All Other Expenses$771$6,629-$7,400
Occupancy$6,562$729-$7,291
Fees for Services Accounting-$5,400-$5,400
Other Expenses$4,921$3,527-$3,527
Advertising-$828-$828
Total Functional Expenses$548,055$160,697$0$708,752
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
Tuition Deposits$44,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Line 11b Explanation - Form 990 is presented and reviewed with the business manager who in turn reviews with the President of the Board. Upon approval by the Board President, she in turn meets with the Board of Directors for final approval.

Form 990, Part VI, Section B, line 15

See above response to Section B, line 15a. The organization conducts comparability studies to determine the range of compensation packages for personnel in similar positions for their respective industry. The philosophy of the organization is to compensate management and teachers on the higher end of the scale in order to attract the best talent.

Form 990, Part VI, Section C, line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
PETER'S PLACE NURSERY SCHOOL
EIN
94-2281808
Phone
4157521444
Address
227 BALBOA STREET, SAN FRANCISCO, CA 94118

Signing Officer

Name
Mary K Miller
Title
President & CEO
Phone
4157521444
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same As Above
Formed
1974
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
0

Preparer

Firm
Evans & Company CPA PC
Address
1200 Mt Diablo Blvd Ste 400, Walnut Creek, CA 94596
Preparer
Nicholas K Evans
Phone
4154020424
Raw XML Appendix394 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/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012547
IRS990/PYOtherExpensesAmt0122459
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0418250
IRS990/PYRevenuesLessExpensesAmt0-74331
IRS990/PYSalariesCompEmpBnftPaidAmt0490413
IRS990/PYTotalExpensesAmt0612872
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0538541
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-117296
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0464735
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01089812
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0971867
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0533050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0546580
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/BookValueAmt0226944
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0361978
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0588922
IRS990ScheduleD/EquipmentGrp/BookValueAmt088
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06214
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06302
IRS990ScheduleD/LandGrp/BookValueAmt0148553
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0148553
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036007
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0162076
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0198083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tuition Deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0411592
IRS990ScheduleD/TotalLiabilityAmt044950
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization's racially nondiscriminatory policy is included in all brochures and solicitation of perspective students as well as stated in all employment opportunities.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 11b Explanation - Form 990 is presented and reviewed with the business manager who in turn reviews with the President of the Board. Upon approval by the Board President, she in turn meets with the Board of Directors for final approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1See above response to Section B, line 15a. The organization conducts comparability studies to determine the range of compensation packages for personnel in similar positions for their respective industry. The philosophy of the organization is to compensate management and teachers on the higher end of the scale in order to attract the best talent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available 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/TotalAssetsBOYAmt01155180
IRS990/TotalAssetsEOYAmt01042034
IRS990/TotalAssetsGrp/BOYAmt01155180
IRS990/TotalAssetsGrp/EOYAmt01042034
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0126721
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0160697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0548055
IRS990/TotalFunctionalExpensesGrp/TotalAmt0708752
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065368
IRS990/TotalLiabilitiesEOYAmt070167
IRS990/TotalLiabilitiesGrp/BOYAmt065368
IRS990/TotalLiabilitiesGrp/EOYAmt070167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01089812
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0971867
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0548055
IRS990/TotalProgramServiceRevenueAmt0450555
IRS990/TotalReportableCompFromOrgAmt0114460
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0464735
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0591456
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01155180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01042034
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary K Miller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04157521444
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PETER'S PLACE NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PETE
ReturnHeader/Filer/EIN0942281808
ReturnHeader/Filer/PhoneNum04157521444
ReturnHeader/Filer/USAddress/AddressLine1Txt0227 BALBOA STREET
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094118
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272506748
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Evans & Company CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 Mt Diablo Blvd Ste 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Walnut Creek
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094596
ReturnHeader/PreparerPersonGrp/PhoneNum04154020424
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicholas K Evans
ReturnHeader/ReturnTs02025-12-23T13:06:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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