Civic Intelligence

Oakland Progressive Day Care Center

EIN 94-3022702 • 501(c)3 • Oakland, CA

Profile

Supervise and educate children between the ages of 2 yrs 9 months through six years (kindergarten) in a daily, year-round preschool setting.

733 Beatie StreetOakland, CA 94606

www.beatiestreetpreschool.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.14x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$81,151

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$345,457

Up $41,992 (+14%) from 2023

Liabilities

Down

$39,354

Down $1,280 (-3.2%) from 2023

Net Assets

Up

$306,103

Up $43,272 (+16%) from 2023

Revenue

Up

$277,841

Up $32,440 (+13%) from 2023

Expenses

Down

$248,795

Down $9,592 (-3.7%) from 2023

Net Income

Up

$29,046

Up $42,032 (+324%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $107,242Liabilities 2011: $10,061Net Assets 2011: $97,1812011Assets 2012: $128,352Liabilities 2012: $15,105Net Assets 2012: $113,2472012Assets 2013: $151,060Liabilities 2013: $02013Assets 2014: $135,563Liabilities 2014: $02014Assets 2015: $153,713Liabilities 2015: $02015Assets 2016: $156,535Liabilities 2016: $02016Assets 2017: $191,625Liabilities 2017: $02017Assets 2018: $235,795Liabilities 2018: $02018Assets 2020: $402,380Liabilities 2020: $30,000Net Assets 2020: $372,3802020Assets 2021: $377,168Liabilities 2021: $52,205Net Assets 2021: $324,9632021Assets 2022: $279,927Liabilities 2022: $35,166Net Assets 2022: $244,7612022Assets 2023: $303,465Liabilities 2023: $40,634Net Assets 2023: $262,8312023Assets 2024: $345,457Liabilities 2024: $39,354Net Assets 2024: $306,1032024

Highlighted filing

2024

Assets$345,457
Liabilities$39,354
Net Assets$306,103

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $156,800Expenses 2011: $142,650Net Income 2011: $14,1502011Revenue 2012: $165,841Expenses 2012: $157,454Net Income 2012: $8,3872012Revenue 2013: $163,594Expenses 2013: $147,621Net Income 2013: $15,9732013Revenue 2014: $163,519Expenses 2014: $179,016Net Income 2014: -$15,4972014Revenue 2015: $160,335Expenses 2015: $142,190Net Income 2015: $18,1452015Revenue 2016: $170,250Expenses 2016: $167,428Net Income 2016: $2,8222016Revenue 2017: $176,533Expenses 2017: $130,353Net Income 2017: $46,1802017Revenue 2018: $199,379Expenses 2018: $166,299Net Income 2018: $33,0802018Revenue 2020: $163,444Expenses 2020: $180,778Net Income 2020: -$17,3342020Revenue 2021: $224,594Expenses 2021: $302,343Net Income 2021: -$77,7492021Revenue 2022: $224,825Expenses 2022: $246,327Net Income 2022: -$21,5022022Revenue 2023: $245,401Expenses 2023: $258,387Net Income 2023: -$12,9862023Revenue 2024: $277,841Expenses 2024: $248,795Net Income 2024: $29,0462024

Highlighted filing

2024

Revenue$277,841
Expenses$248,795
Net Income$29,046

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$277,841
Mission and Program Overview

Mission

Supervise and educate children between the ages of 2 yrs 9 months through six years (kindergarten) in a daily, year-round preschool setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$253,260$288,086▲ $34,826
Cash and Non-Interest-Bearing Accounts$24,485$35,087▲ $10,602
Land, Buildings, and Equipment, Net$25,720$24,207▼ $1,513
Accounts Receivable-$-1,923-
Total Assets$303,465$345,457▲ $41,992
Liabilities
Other Liabilities$34,482$37,221▲ $2,739
Deferred Revenue$4,708--
Accounts Payable and Accrued Expenses$1,444$2,133▲ $689
Total Liabilities$40,634$39,354▼ $1,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$262,831$306,103▲ $43,272
Total Net Assets Fund Balance$262,831$306,103▲ $43,272
Total Liabilities and Net Assets / Fund Balance$303,465$345,457▲ $41,992

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,207$6,052$30,259
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brianah MaderDirectorFT$76,625$4,526$81,151

Board Members and Trustees

NameTitle
Sham BhatPresident (j
Anique HallidayPresident as
Annette WilliamsAlumni Board
Jason WerthmannBoard Member
Jessamyn Sabbag-toneyBoard Member
Li ZhuBoard Member
Priyanka SubramaniamBoard Member
Susannah HongBoard Member
V CuauhtliBoard Member
Lauren CrumSecretary as
Vicki HarrisTreasurer (j
Kristina LillyTreasurer (s
Revenue and Support

Revenue Composition

Contributions and Grants
$13,969
Program Service Revenue
$242,715
Investment Income
$21,157
Other Revenue
$0
All Other Contributions
$6,419
Change in Net Assets
$29,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$204,242
Other Expenses$44,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,250--$85,250
Current Officers, Directors, Trustees, and Key Employees$57,469$19,156-$76,625
Occupancy$25,683$2,605-$28,288
Other Employee Benefits$20,445$4,041-$24,486
Payroll Taxes$11,455$2,264-$13,719
Information Technology$4,501$472-$4,973
Pension Plan Contributions$3,475$687-$4,162
Insurance$2,580$860-$3,440
Fees for Services Accounting-$2,050-$2,050
Conferences and Meetings$1,652--$1,652
Depreciation Depletion$1,513--$1,513
Office Expenses$1,218$16-$1,234
Fees for Service Investment Mgmnt Fees-$557-$557
Fees for Services Other-$392-$392
Other Expenses$160--$160
Total Functional Expenses$215,695$33,100$0$248,795
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
Bathroom Repair Funds$20,000
Student Deposits$9,295
Retirement Funds Payable$4,092
Dorect Deposit Payable$4,048
Payroll Tax Liabilities$-214
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Article ii. Members classification of members section 2.01. The corporation shall have one class of members only, and each member shall have equal voting and other rights. No person shall hold more than one membership in the corporation. Eligibility for membership section 2.02. Any parent or pair of parents of a child attending the daycare center by the corporation is eligible to be a member of the corporation. There is a maximum of one membership per family. In a two-parent family, either parent may exercise membership powers. Admission to membership section 2.03. Any person eligible for membership under section 2.02 of these bylaws shall be admitted to membership only on the approval of the board of directors of an application submitted by such person in such form and in such manner as shall be prescribed by the board.

Form 990, Page 6, Part VI, Line 7A

Per the bylaws 3.02 the members shall meet annually on the fourth wednesday in september in each year, beginning with the year 1987, at a time designated by the board, for the purpose of transacting such proper business as may come before the meeting, including the election of directors.

Form 990, Page 6, Part VI, Line 7B

The annual election of directors is by the membership.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by selected members of the board of directors and then distributed to all board members prior to filing.

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

The board of directors decide the salary and benefits of the managing officers of the agency. The board, which consists of independent members, have assessed fair and equitable compensation based on compensation of managers of agencies of similar size, field and location to the agency.

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

Wages and salaries of staff are determined by the managing officers, with oversight of the board of directors. The wages and salaries are based upon compensation of employees of agencies of similar size, field and location to the agency

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon written request to the agency.

Filing and Contact Details

Filer

Filer Name
Oakland Progressive Day Care Center
EIN
94-3022702
Phone
5108350131
Address
733 BEATIE STREET, OAKLAND, CA 94606
Doing Business As
Beatie Street School

Signing Officer

Name
Brianah Mader
Title
Director
Phone
5108350131
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brianah Mader
Formed
1986
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE- AVE PMB 227, OAKLAND, CA 94602
Preparer
Marjorie Williams-jones
Phone
5104826204
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IRS990/ProgSrvcAccomActy2Grp/Desc0MONTESSORI INFLUENCED BEATIE IS A MONTESSORI-INFLUENCED PROGRAM, AND THE CORE COMPONENTS OF MONTESSORI ARE EMBEDDED THROUGHOUT THE SCHOOL DAY. INDEPENDENT LEARNING ACTIVITIES, DAILY LIVING ROUTINES, AND SUPPORTING CHILDREN TO BE INDEPENDENT IS PARAMOUNT TO OUR PROGRAM. THE PHILOSOPHY OF MONTESSORI-BASED INSTRUCTION IS FOUND THROUGHOUT THE SCHOOL.
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL JUSTICE FOCUSED OUR SCHOOL AND PARENT COMMUNITY HAVE A COMMITMENT AND FOCUS ON SOCIAL JUSTICE AND PROGRESSIVE SOCIAL VALUES. WE TEACH PRESCHOOL-FRIENDLY THEMES RELATED TO ALLYSHIP, RACIAL EQUITY AND THE CELEBRATION OF DIFFERENT CULTURES AND LANGUAGES, GENDER & FAMILY DIVERSITY, CONSERVATION AND CARE FOR THE PLANET AND MORE.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RETIREMENT FUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DORECT DEPOSIT PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTICLE II. MEMBERS CLASSIFICATION OF MEMBERS SECTION 2.01. THE CORPORATION SHALL HAVE ONE CLASS OF MEMBERS ONLY, AND EACH MEMBER SHALL HAVE EQUAL VOTING AND OTHER RIGHTS. NO PERSON SHALL HOLD MORE THAN ONE MEMBERSHIP IN THE CORPORATION. ELIGIBILITY FOR MEMBERSHIP SECTION 2.02. ANY PARENT OR PAIR OF PARENTS OF A CHILD ATTENDING THE DAYCARE CENTER BY THE CORPORATION IS ELIGIBLE TO BE A MEMBER OF THE CORPORATION. THERE IS A MAXIMUM OF ONE MEMBERSHIP PER FAMILY. IN A TWO-PARENT FAMILY, EITHER PARENT MAY EXERCISE MEMBERSHIP POWERS. ADMISSION TO MEMBERSHIP SECTION 2.03. ANY PERSON ELIGIBLE FOR MEMBERSHIP UNDER SECTION 2.02 OF THESE BYLAWS SHALL BE ADMITTED TO MEMBERSHIP ONLY ON THE APPROVAL OF THE BOARD OF DIRECTORS OF AN APPLICATION SUBMITTED BY SUCH PERSON IN SUCH FORM AND IN SUCH MANNER AS SHALL BE PRESCRIBED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PER THE BYLAWS 3.02 THE MEMBERS SHALL MEET ANNUALLY ON THE FOURTH WEDNESDAY IN SEPTEMBER IN EACH YEAR, BEGINNING WITH THE YEAR 1987, AT A TIME DESIGNATED BY THE BOARD, FOR THE PURPOSE OF TRANSACTING SUCH PROPER BUSINESS AS MAY COME BEFORE THE MEETING, INCLUDING THE ELECTION OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL ELECTION OF DIRECTORS IS BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY SELECTED MEMBERS OF THE BOARD OF DIRECTORS AND THEN DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DECIDE THE SALARY AND BENEFITS OF THE MANAGING OFFICERS OF THE AGENCY. THE BOARD, WHICH CONSISTS OF INDEPENDENT MEMBERS, HAVE ASSESSED FAIR AND EQUITABLE COMPENSATION BASED ON COMPENSATION OF MANAGERS OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WAGES AND SALARIES OF STAFF ARE DETERMINED BY THE MANAGING OFFICERS, WITH OVERSIGHT OF THE BOARD OF DIRECTORS. THE WAGES AND SALARIES ARE BASED UPON COMPENSATION OF EMPLOYEES OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE AGENCY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0303465
IRS990/TotalAssetsEOYAmt0345457
IRS990/TotalAssetsGrp/BOYAmt0303465
IRS990/TotalAssetsGrp/EOYAmt0345457

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