Civic Intelligence

The Carey School

EIN 94-3085954 • 501(c)3 • San Mateo, CA

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Profile

Specializing in elementary education, the carey school inspires curious, confident and joyful learners and celebrates childhood in an inclusive, diverse community that nurtures kindness, respect and personal responsibility.

One Carey School LaneSan Mateo, CA 94403

www.careyschool.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.26x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.63x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

75th percentile

20%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$481,471

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

9.5%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$32,332,024

Up $1,033,527 (+3.3%) from 2022

Liabilities

Up

$9,807,237

Up $320,861 (+3.4%) from 2022

Net Assets

Up

$22,524,787

Up $712,666 (+3.3%) from 2022

Operations
Liabilities / Revenue70th percentileNet Margin75th percentile

Revenue

Up

$12,088,910

Up $968,812 (+8.7%) from 2022

Expenses

Up

$11,759,063

Up $1,117,533 (+11%) from 2022

Net Income

Down

$329,847

Down $148,721 (-31%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$40M$30M$20M$10M$0Assets 2011: $14,898,834Liabilities 2011: $5,215,109Net Assets 2011: $9,683,7252011Assets 2012: $15,135,649Liabilities 2012: $3,590,942Net Assets 2012: $11,544,7072012Assets 2013: $16,968,467Liabilities 2013: $4,649,224Net Assets 2013: $12,319,2432013Assets 2014: $21,686,809Liabilities 2014: $8,006,032Net Assets 2014: $13,680,7772014Assets 2015: $21,255,088Liabilities 2015: $7,035,754Net Assets 2015: $14,219,3342015Assets 2016: $21,788,778Liabilities 2016: $6,971,956Net Assets 2016: $14,816,8222016Assets 2017: $22,223,697Liabilities 2017: $7,010,963Net Assets 2017: $15,212,7342017Assets 2018: $22,710,797Liabilities 2018: $7,264,842Net Assets 2018: $15,445,9552018Assets 2019: $24,123,944Liabilities 2019: $6,037,775Net Assets 2019: $18,086,1692019Assets 2020: $29,289,581Liabilities 2020: $8,954,844Net Assets 2020: $20,334,7372020Assets 2021: $31,277,820Liabilities 2021: $9,402,457Net Assets 2021: $21,875,3632021Assets 2022: $31,298,497Liabilities 2022: $9,486,376Net Assets 2022: $21,812,1212022Assets 2023: $32,332,024Liabilities 2023: $9,807,237Net Assets 2023: $22,524,7872023

Highlighted filing

2023

Assets$32,332,024
Liabilities$9,807,237
Net Assets$22,524,787
Open 2023 Filing

Operations Trend

Revenue Growth55th percentile

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

$15M$10M$5.0M$0Revenue 2011: $5,923,331Expenses 2011: $5,715,782Net Income 2011: $207,5492011Expenses 2012: $6,041,4612012Expenses 2013: $9,197,3542013Revenue 2014: $8,085,464Expenses 2014: $6,723,930Net Income 2014: $1,361,5342014Revenue 2015: $7,495,859Expenses 2015: $6,957,302Net Income 2015: $538,5572015Revenue 2016: $7,888,675Expenses 2016: $7,291,187Net Income 2016: $597,4882016Revenue 2017: $8,258,681Expenses 2017: $7,860,071Net Income 2017: $398,6102017Revenue 2018: $8,575,816Expenses 2018: $8,383,301Net Income 2018: $192,5152018Revenue 2019: $11,318,782Expenses 2019: $8,825,804Net Income 2019: $2,492,9782019Revenue 2020: $11,383,783Expenses 2020: $9,173,690Net Income 2020: $2,210,0932020Revenue 2021: $11,707,115Expenses 2021: $10,651,163Net Income 2021: $1,055,9522021Revenue 2022: $11,120,098Expenses 2022: $10,641,530Net Income 2022: $478,5682022Revenue 2023: $12,088,910Expenses 2023: $11,759,063Net Income 2023: $329,8472023

Highlighted filing

2023

Revenue$12,088,910
Expenses$11,759,063
Net Income$329,847
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$32,332,024
Liabilities
$9,807,237
Net assets
$22,524,787
Revenue
$12,088,910
Expenses
$11,759,063
Net income
$329,847
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$32.3$9.81$22.5$12.1$11.8$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.3$9.49$21.8$11.1$10.6$0.48
2021Summary only. Only limited summary data is available for this year.$31.3$9.40$21.9$11.7$10.7$1.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.3$8.95$20.3$11.4$9.17$2.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$6.04$18.1$11.3$8.83$2.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$7.26$15.4$8.58$8.38$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.2$7.01$15.2$8.26$7.86$0.40
2016Summary only. Only limited summary data is available for this year.$21.8$6.97$14.8$7.89$7.29$0.60
2015Detailed filing. Detailed filing data is available for this year.$21.3$7.04$14.2$7.50$6.96$0.54
2014Detailed filing. Detailed filing data is available for this year.$21.7$8.01$13.7$8.09$6.72$1.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$4.65$12.3$9.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$3.59$11.5$6.04
2011Summary only. Only limited summary data is available for this year.$14.9$5.22$9.68$5.92$5.72$0.21
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 21, 2021
Return Version
2019v5.0
Gross Receipts
$12,062,536
Mission and Program Overview

Mission

The Carey School inspires curious, confident, and joyful learners and celebrates childhood in a diverse, inclusive community that nurtures kindness, respect and personal responsibility.

Operation of a primary co-educational school for grades preschool through fifth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,962,458$18,043,901▲ $5,081,443
Savings and Temporary Cash Investments$6,090,865$4,796,108▼ $1,294,757
Cash and Non-Interest-Bearing Accounts$593$2,437,031▲ $2,436,438
Investments in Publicly Traded Securities$3,639,369$2,384,031▼ $1,255,338
Pledges and Grants Receivable$692,998$846,479▲ $153,481
Receivables From Officers Etc$400,000$400,000→ $0
Prepaid Expenses and Deferred Charges$126,806$96,013▼ $30,793
Accounts Receivable$36,244$71,905▲ $35,661
Total Assets$24,123,944$29,289,581▲ $5,165,637
Other Assets Total$174,611$214,113▲ $39,502
Liabilities
Deferred Revenue$5,199,075$5,212,332▲ $13,257
Mortgage Notes Payable Secured by Investment Property-$2,012,261-
Accounts Payable and Accrued Expenses$690,578$1,514,662▲ $824,084
Other Liabilities$148,122$215,589▲ $67,467
Total Liabilities$6,037,775$8,954,844▲ $2,917,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,453,973$14,927,454▲ $473,481
Net Assets With Donor Restrictions$3,632,196$5,407,283▲ $1,775,087
Total Net Assets Fund Balance$18,086,169$20,334,737▲ $2,248,568
Total Liabilities and Net Assets / Fund Balance$24,123,944$29,289,581▲ $5,165,637

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,388,229$5,312,075$21,700,304
Land$1,377,534-$1,377,534
Equipment$145,302$854,944$1,000,246
Other Land Buildings$132,836$222,085$354,921
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$2,265,935$83,321▲ $104,398$0$2,453,654
2018$2,019,567$129,817▲ $116,551$0$2,265,935
2017$1,604,745$377,195▲ $37,627$0$2,019,567
2016$1,540,125$57,268▲ $7,352$0$1,604,745
2015$1,469,954$66,605▲ $3,566$0$1,540,125
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Duncan LyonHead of SchoolFT$307,904$199,240$507,144
Susan LoveallCFOFT$225,400$31,042$256,442
Neely NorrisAssistant Head of SchoolFT$138,823$18,804$157,627
Ida GruberDirector of Admission and Financial AidFT$106,092$47,670$153,762
Barney DesrochesFacultyFT$128,946$21,113$150,059
Aileen MitchnerControllerFT$125,208$20,151$145,359
Chris BastianDirector of ITFT$124,804$18,384$143,188

Board Members and Trustees

NameTitle
Gary KiangChair
Jean ChiangVice President
Jennifer ChungVice President
Allison KeenanBoard Member
Bill LenihanBoard Member
Brian BaumBoard Member
Claudia Dierkes BanksBoard Member
Consuela StewartBoard Member
Curt MetzgerBoard Member
Elaine CheungBoard Member
Eric KimBoard Member
Heidi ChangBoard Member
Julie LeeBoard Member
Kathy LayendeckerBoard Member
Kim PepperBoard Member
Lindsay FolkBoard Member
Lindsay RamsayBoard Member
Mike MarksonBoard Member
Mina FisherBoard Member
Robert DykesBoard Member
Vijay CulasBoard Member
Jack HerndonSecretary
Caroline LeeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
HKIT ArchitectsArchitect538 Ninth Street STE 240, Oakland, CA 94607$272,124
Epicurean GroupFood Service Provider111 Main Street STE 3, Los Altos, CA 94022$217,226
Revenue and Support

Revenue Composition

Contributions and Grants
$3,116,494
Program Service Revenue
$8,076,415
Investment Income
$147,791
Other Revenue
$43,083
All Other Contributions
$2,116,012
Change in Net Assets
$2,210,093

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 Traded36$669,752Fair Market Value (FMV)
Total Noncash Contributions36$669,752-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,622,504
Revenue Not Reported on Financial Statements
$761,279
Revenue Not Reported on Form 990
$38,475
Other Revenue Adjustments
$750,324
Total Revenue per Audited Statements
$10,660,979
Total Revenue per Form 990
$11,383,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,282,745
Other Expenses$2,203,520
Grants and Similar Amounts Paid$687,425
Total Fundraising Expense$304,271
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,766,957$561,668$196,767$4,525,392
Current Officers, Directors, Trustees, and Key Employees$507,143$256,442-$763,585
Grants to Domestic Individuals$687,425--$687,425
Depreciation Depletion$464,827$50,261$1,633$516,721
Other Employee Benefits$348,979$77,843$17,047$443,869
Payroll Taxes$300,235$56,702$14,175$371,112
Occupancy$228,756$24,735$804$254,295
Office Expenses$168,928$36,677$5,151$210,756
Pension Plan Contributions$139,079$28,680$11,028$178,787
Information Technology$166,715$7,020$1,755$175,490
Fees for Services Other$130,917$22,029$1,382$154,328
Fees for Services Legal-$141,780-$141,780
Conferences and Meetings$86,358$16,309$4,077$106,744
Insurance-$35,467-$35,467
Fees for Services Accounting-$31,800-$31,800
Other Expenses$0$29,622$0$29,622
Advertising$11,075-$17,740$28,815
All Other Expenses$0$26,207$0$26,207
Fees for Service Investment Mgmnt Fees$2,410$11,410$114$13,934
Travel$2,943$556$139$3,638
Interest-$2,215-$2,215
Total Functional Expenses$7,447,791$1,421,628$304,271$9,173,690

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,173,690
Expenses per Audited Statements$8,412,411
Total Expenses per Audited Statements$8,412,411
Expenses Not Reported on Financial Statements$761,279
Other Expense Adjustments$750,324
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 Gross Income$73,461
Fundraising Direct Expenses$30,419
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walkfest$52,041$52,041$2,235$49,806
CSPA Auction$469,618$21,420$5,613$15,807
Total Events$521,659$73,461$30,419$43,042
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$400,000$400,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
457(b) and 457(f) deferred compensation accounts$215,589
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
Yes
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 4

“The bylaws were updated and approved by the board in June 2020. The following is a summary of the changes: 1. Adjusted the number of trustees required to 13-25 to allow for possibility of trustee removal. 2. Officers must be a trustee. 3. Remote meetings can now be called through the decision of the executive committee. 4. President and Treasurer term are for 2 years. 4. Removed requirement of the COT having an odd number of committee members.”

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

“The form 990 is reviewed by The CFO, The Chair of the Finance Committee, The President of the Board, and The Head of School, who ultimately signs the form. Before filing, the form 990 is provided to the entire board through the board portal and notated in the board minutes.”

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

“All conflicts shall be disclosed by board members to the school's executive committee with the interested board member (s) recused from participating in debates and voting on the matter. The executive committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate if any. The Carey School executive committee shall inform the baord of such determination and action. The board shall retain the right to modify or reverse such determination and action, and all shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy. On an annual basis, the board members shall be provided with a copy of this policy and are required to complete and sign the acknowledgement and disclosure form. The Secretary of the board of trustees is responsible for distributing, collecting, and reviewing signed statements from all board members.”

Form 990, Part VI, Section B, Line 15

“Compensation of The Head of School is reviewed and set by the Executive Committee of The Board of Trustees. Each year, relevant comparable data is secured and reviewed by The Executive Committee prior to setting The Head of School's salary. Each year as part of the budget setting and review process, compensation data from Carey's local competitor schools via the CAL-ISBOA survey are reviewed and analyzed as the basis for setting compensation for Faculty/Staff.”

Form 990, Part VI, Section C, Line 19

“The Organization makes its governing documents, conflict of interest policy and financial statements available upon request for the same period of time set forth in Sec. 6104 (D).”

Filing and Contact Details

Filer

Filer Name
The Carey School
EIN
94-3085954
Phone
6503458205
Address
One Carey School Lane, San Mateo, CA 94403

Signing Officer

Name
Duncan Lyon
Title
Head of School
Phone
6503458205
Signed
2021-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duncan Lyon
Formed
1928
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
23
Employees
74
Volunteers
250

Preparer

Firm
Shelby Malvoso CPA
Address
360 Grand Ave 408, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“The school has two endowment funds. One is a board quasi endowment and the second is a permanently restricted endowment designated for operations and scholarships.”

Schedule D, Part X, Line 2

“The School is a tax-exempt organization under Internal Revenue Code section 501(c)(3) and the California tax code. The School's current accounting policy is to evaluate uncertain tax positions. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. Management evaluated the School's tax positions and concluded that the School had maintained its tax-exempt status and had taken no uncertain tax positions that required adjustment to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements.”

Schedule D, Part XI, Line 4B

“Financial Assistance Expenses, Program Expenses and Uncollectible Pledges netted against revenue for GAAP purposes.”

Schedule D, Part XII, Line 4B

“Financial Assistance Expenses, Program Expenses and Uncollectible Pledges netted against revenue for GAAP purposes.”

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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0690578
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01514662
IRS990/AccountsReceivableGrp/BOYAmt036244
IRS990/AccountsReceivableGrp/EOYAmt071905
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Operation of a primary co-educational school for grades preschool through fifth.
IRS990/AdvertisingGrp/FundraisingAmt017740
IRS990/AdvertisingGrp/ProgramServicesAmt011075
IRS990/AdvertisingGrp/TotalAmt028815
IRS990/AllOtherContributionsAmt02116012
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt00
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum06503458205
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0One Carey School Lane
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Mateo
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094403
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IRS990/DepreciationDepletionGrp/TotalAmt0516721
IRS990/Desc0The primary program is the education of students - via the classroom, the afterschool enrichment programs, and the after school care program. Currently 258 students are enrolled at The Carey School. Approximately 13% of the student body, or 34 students are supported by financial assistance which may include tuition assistance, support for tutoring and other evaluations, support for after school care and lunch.
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