Civic Intelligence

Park Day School Corporation

EIN 94-2368070 • 501(c)3 • Oakland, CA

Profile

To provide education to approximately 330 students in elementary and middle school.

370 43rd StOakland, CA 94609

www.parkdayschool.com

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.66x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.93x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

42nd percentile

1.9%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

43rd percentile

3.2%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

16%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$18,516,308

Up $717,347 (+4.0%) from 2023

Liabilities

Down

$11,108,101

Down $652,936 (-5.6%) from 2023

Net Assets

Up

$7,408,207

Up $1,370,283 (+23%) from 2023

Revenue

Up

$15,245,548

Up $2,574,306 (+20%) from 2023

Expenses

Up

$13,875,265

Up $1,440,418 (+12%) from 2023

Net Income

Up

$1,370,283

Up $1,133,888 (+480%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $14,440,189Liabilities 2010: $11,305,100Net Assets 2010: $3,135,0892010Assets 2011: $14,884,825Liabilities 2011: $11,921,112Net Assets 2011: $2,963,7132011Assets 2012: $15,005,256Liabilities 2012: $11,735,121Net Assets 2012: $3,270,1352012Assets 2013: $15,617,271Liabilities 2013: $11,683,853Net Assets 2013: $3,933,4182013Assets 2014: $15,666,239Liabilities 2014: $11,820,470Net Assets 2014: $3,845,7692014Assets 2015: $15,622,782Liabilities 2015: $11,597,309Net Assets 2015: $4,025,4732015Assets 2016: $15,618,589Liabilities 2016: $11,733,866Net Assets 2016: $3,884,7232016Assets 2017: $14,848,747Liabilities 2017: $11,905,020Net Assets 2017: $2,943,7272017Assets 2018: $13,715,212Liabilities 2018: $11,100,992Net Assets 2018: $2,614,2202018Assets 2019: $14,825,999Liabilities 2019: $11,667,062Net Assets 2019: $3,158,9372019Assets 2020: $15,274,223Liabilities 2020: $11,381,358Net Assets 2020: $3,892,8652020Assets 2021: $16,559,417Liabilities 2021: $11,700,313Net Assets 2021: $4,859,1042021Assets 2022: $17,253,241Liabilities 2022: $11,451,712Net Assets 2022: $5,801,5292022Assets 2023: $17,798,961Liabilities 2023: $11,761,037Net Assets 2023: $6,037,9242023Assets 2024: $18,516,308Liabilities 2024: $11,108,101Net Assets 2024: $7,408,2072024

Highlighted filing

2024

Assets$18,516,308
Liabilities$11,108,101
Net Assets$7,408,207

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,922,6772010Expenses 2011: $6,237,3952011Expenses 2012: $6,423,7742012Expenses 2013: $6,760,1712013Revenue 2014: $7,862,145Expenses 2014: $7,949,793Net Income 2014: -$87,6482014Revenue 2015: $7,869,017Expenses 2015: $7,689,313Net Income 2015: $179,7042015Revenue 2016: $8,132,199Expenses 2016: $8,018,552Net Income 2016: $113,6472016Revenue 2017: $8,357,340Expenses 2017: $9,298,336Net Income 2017: -$940,9962017Revenue 2018: $9,070,729Expenses 2018: $9,400,236Net Income 2018: -$329,5072018Revenue 2019: $9,615,735Expenses 2019: $9,071,018Net Income 2019: $544,7172019Revenue 2020: $9,884,781Expenses 2020: $9,150,853Net Income 2020: $733,9282020Revenue 2021: $9,848,700Expenses 2021: $8,882,461Net Income 2021: $966,2392021Revenue 2022: $10,927,903Expenses 2022: $9,985,478Net Income 2022: $942,4252022Revenue 2023: $12,671,242Expenses 2023: $12,434,847Net Income 2023: $236,3952023Revenue 2024: $15,245,548Expenses 2024: $13,875,265Net Income 2024: $1,370,2832024

Highlighted filing

2024

Revenue$15,245,548
Expenses$13,875,265
Net Income$1,370,283

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.5$11.1$7.41$15.2$13.9$1.37
2023Detailed filing. Detailed filing data is available for this year.$17.8$11.8$6.04$12.7$12.4$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$11.5$5.80$10.9$9.99$0.94
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$11.7$4.86$9.85$8.88$0.97
2020Detailed filing. Detailed filing data is available for this year.$15.3$11.4$3.89$9.88$9.15$0.73
2019Detailed filing. Detailed filing data is available for this year.$14.8$11.7$3.16$9.62$9.07$0.54
2018Detailed filing. Detailed filing data is available for this year.$13.7$11.1$2.61$9.07$9.40$0.33
2017Detailed filing. Detailed filing data is available for this year.$14.8$11.9$2.94$8.36$9.30$0.94
2016Detailed filing. Detailed filing data is available for this year.$15.6$11.7$3.88$8.13$8.02$0.11
2015Summary only. Only limited summary data is available for this year.$15.6$11.6$4.03$7.87$7.69$0.18
2014Detailed filing. Detailed filing data is available for this year.$15.7$11.8$3.85$7.86$7.95$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.6$11.7$3.93$6.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.0$11.7$3.27$6.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$11.9$2.96$6.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$11.3$3.14$5.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 7, 2025
Return Version
2023v6.0
Gross Receipts
$15,245,548
Mission and Program Overview

Mission

To provide education to approximately 290 students in elementary and middle school.

To provide education to approximately 330 students in elementary and middle school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,925,520$11,286,672▲ $361,152
Cash and Non-Interest-Bearing Accounts$6,694,477$6,902,408▲ $207,931
Prepaid Expenses and Deferred Charges$76,161$86,632▲ $10,471
Accounts Receivable$29,483$2,851▼ $26,632
Pledges and Grants Receivable$11,378$1,302▼ $10,076
Total Assets$17,798,961$18,516,308▲ $717,347
Other Assets Total$61,942$236,443▲ $174,501
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,120,128$6,881,092▼ $239,036
Deferred Revenue$4,391,305$3,865,979▼ $525,326
Other Liabilities$106,655$260,470▲ $153,815
Accounts Payable and Accrued Expenses$142,949$100,560▼ $42,389
Total Liabilities$11,761,037$11,108,101▼ $652,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,440,109$6,740,550▲ $1,300,441
Net Assets With Donor Restrictions$597,815$667,657▲ $69,842
Total Net Assets Fund Balance$6,037,924$7,408,207▲ $1,370,283
Total Liabilities and Net Assets / Fund Balance$17,798,961$18,516,308▲ $717,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,163,157-$13,163,157
Land$3,154,645-$3,154,645
Equipment$209,148-$209,148
Other Land Buildings$-5,240,278$5,421,394$181,116

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$435,281---$435,281
2022$435,281---$435,281
2021$435,281---$435,281
2020$435,281---$435,281
2019$443,581$100-$8,400$435,281
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela TaylorExecutive DirectorFT$307,941$19,624$327,565
Jill KnowlandCFOFT$206,194$25,812$232,006
Johanna a ShapiroChief Admissions & Enrollment OfficerFT$121,313$43,194$164,507
Johanna a ShapiroChief Admissions & Enrollment Office-$121,313$43,194$164,507
Karen ColaricHead of Lower SchoolFT$116,333$24,184$140,517
Jennifer CooperDirector of Facilities & TrusteeFT$102,693$24,210$126,903
Juliana GreeneHead of Middle SchoolFT$116,333$9,635$125,968
Jennifer ShawTrustee-$88,025$9,388$97,413
Paul RendonTrustee-$91,290$4,009$95,299

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,243,598
Program Service Revenue
$12,823,302
Investment Income
$171,195
Other Revenue
$7,453
All Other Contributions
$455,187
Change in Net Assets
$1,370,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,756,862
Revenue Not Reported on Financial Statements
$2,488,686
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$2,488,686
Total Revenue per Audited Statements
$12,756,862
Total Revenue per Form 990
$15,245,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,516,642
Other Expenses$3,471,205
Grants and Similar Amounts Paid$2,887,418
Total Fundraising Expense$378,948
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,241,112$773,663$164,517$5,179,292
Grants to Domestic Individuals$2,887,418--$2,887,418
Current Officers, Directors, Trustees, and Key Employees$720,932$131,878$26,375$879,185
Fees for Services Other$260,300$423,914$25,211$709,425
Other Employee Benefits$482,259$181,076$19,029$682,364
Occupancy$425,920$102,535$21,528$549,983
Depreciation Depletion$435,032$74,353$2,248$511,633
Payroll Taxes$355,206$55,088$13,453$423,747
Pension Plan Contributions$269,441$74,389$8,224$352,054
Office Expenses$139,333$61,426$45,026$245,785
Interest$221,339$6,315$1,144$228,798
Information Technology$75,390$100,236$10,556$186,182
Other Expenses$149,190--$149,190
Conferences and Meetings$128,711$2,397-$131,108
Travel$79,652$5,899$28,069$113,620
Advertising$68,670$13,099$11,175$92,944
Insurance$71,446$11,114$2,393$84,953
Total Functional Expenses$11,478,935$2,017,382$378,948$13,875,265

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,875,265
Expenses per Audited Statements$11,386,579
Total Expenses per Audited Statements$11,386,579
Expenses Not Reported on Financial Statements$2,488,686
Other Expense Adjustments$2,488,686
Expenses Not Reported on Form 990$0
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
Operating Lease Liability$236,443
Accrued Expenses$24,027
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 B, Line 11B

All documents are shared with lead team and board for review via email.

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

Key employees and trustees have to sign an understanding of conflict of interest policy. Any conflicts are to be voluntarily reported. Vendor payments are monitored to avoid conflict of interest.

Form 990, Part VI, Section B, Line 15

The compensation committee uses compensation surveys or studies in determining compensation for the head of the school. A written contract is approved by the board.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Park Day School Corporation
EIN
94-2368070
Phone
5104965154
Address
370 43RD ST, OAKLAND, CA 94609

Signing Officer

Name
Jill Knowland
Title
CFO
Phone
5104965154
Signed
2025-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Knowland
Formed
1976
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
18
Employees
109
Volunteers
48

Preparer

Firm
Sd Mayer & Associates Llp
Address
235 MONTGOMERY STREET 26TH FLOOR, SAN FRANCISCO, CA 94104
Preparer
Stephen D Mayer
Phone
4156914040
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There has been no change in the manner in which the annual audit is overseen by the audit committee.

Financial Statement Notes

PART X, LINE 2:

The internal revenue service and the california franchise tax board have determined that the school is exempt from federal and state income taxes under internal revenue code section 501(c)(3) and the california revenue and taxation code section 23701(d).

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Financial assistance netted with revenue

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Financial assistance netted with revenue

Raw XML AppendixShowing 400 of 663 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/TitleTxt0DIRECTOR OF FACILITIES & TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt22CHIEF ADMISSIONS & ENROLLMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt23HEAD OF LOWER SCHOOL
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IRS990/MinutesOfCommitteesInd01
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11138255
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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