Civic Intelligence

Twin Cities Parent Education Group

990 • Fiscal year 2017 • EIN 94-6108486

Aug 01, 2016 to Jul 31, 2017 • Filed on Jun 09, 2018

56 Mohawk AvenueCorte Madera, CA 94925

(415) 924-3150

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$67,806

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 29.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

65th percentile

13%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

8.7%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$243,492

Up $27,276 (+13%) from 2016

Net Assets

Up

$243,020

Up $28,656 (+13%) from 2016

Liabilities

Down

$472

Down $1,380 (-75%) from 2016

Revenue

Up

$228,449

Up $18,338 (+8.7%) from 2016

Expenses

Down

$199,793

Down $27,947 (-12%) from 2016

Net Income

Up

$28,656

Up $46,285 (+263%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $159,867Liabilities 2011: $2,9662011Assets 2012: $147,768Liabilities 2012: $4,620Net Assets 2012: $143,1482012Assets 2013: $169,037Liabilities 2013: $3,931Net Assets 2013: $165,1062013Assets 2014: $199,546Liabilities 2014: $2,918Net Assets 2014: $196,6282014Assets 2015: $234,830Liabilities 2015: $2,837Net Assets 2015: $231,9932015Assets 2016: $216,216Liabilities 2016: $1,852Net Assets 2016: $214,3642016Assets 2017: $243,492Liabilities 2017: $472Net Assets 2017: $243,0202017Assets 2018: $238,070Liabilities 2018: $202Net Assets 2018: $237,8682018Assets 2019: $247,752Liabilities 2019: $0Net Assets 2019: $247,7522019Assets 2020: $281,377Liabilities 2020: $31,808Net Assets 2020: $249,5692020Assets 2021: $343,652Liabilities 2021: $32,917Net Assets 2021: $310,7352021Assets 2022: $341,792Liabilities 2022: $2,664Net Assets 2022: $339,1282022Assets 2023: $360,694Liabilities 2023: $8,751Net Assets 2023: $351,9432023Assets 2024: $348,581Liabilities 2024: $14,846Net Assets 2024: $333,7352024Assets 2025: $339,146Liabilities 2025: $20,750Net Assets 2025: $318,3962025

Highlighted filing

2017

Assets$243,492
Liabilities$472
Net Assets$243,020

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $170,523Expenses 2011: $161,130Net Income 2011: $9,3932011Revenue 2012: $169,529Expenses 2012: $183,282Net Income 2012: -$13,7532012Revenue 2013: $233,136Expenses 2013: $211,178Net Income 2013: $21,9582013Revenue 2014: $247,852Expenses 2014: $216,330Net Income 2014: $31,5222014Revenue 2015: $239,060Expenses 2015: $203,695Net Income 2015: $35,3652015Revenue 2016: $210,111Expenses 2016: $227,740Net Income 2016: -$17,6292016Revenue 2017: $228,449Expenses 2017: $199,793Net Income 2017: $28,6562017Revenue 2018: $223,728Expenses 2018: $228,880Net Income 2018: -$5,1522018Revenue 2019: $228,455Expenses 2019: $218,571Net Income 2019: $9,8842019Revenue 2020: $179,909Expenses 2020: $215,956Net Income 2020: -$36,0472020Revenue 2021: $207,439Expenses 2021: $206,240Net Income 2021: $1,1992021Revenue 2022: $245,133Expenses 2022: $232,444Net Income 2022: $12,6892022Revenue 2023: $251,405Expenses 2023: $246,811Net Income 2023: $4,5942023Revenue 2024: $248,993Expenses 2024: $303,548Net Income 2024: -$54,5552024Revenue 2025: $268,641Expenses 2025: $305,275Net Income 2025: -$36,6342025

Highlighted filing

2017

Revenue$228,449
Expenses$199,793
Net Income$28,656
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 9, 2018
Return Version
2016v3.0
Gross Receipts
$264,179
Mission and Program Overview

Mission

To provide an environment to learn skills in math, science, literacy, gross and fine motor development with indoor and outdoor learning experiences including parent participation for children between the ages of 2.9 to 5.3 years.

A play based preschool that provides indoor and outdoor learning experiences with parent participation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$214,364$243,020▲ $28,656
Cash and Non-Interest-Bearing Accounts$58,450$87,239▲ $28,789
Land, Buildings, and Equipment, Net$80,285$76,952▼ $3,333
Savings and Temporary Cash Investments$45,303$46,333▲ $1,030
Investments in Publicly Traded Securities$32,178$32,968▲ $790
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$216,216$243,492▲ $27,276
Other Assets Total-$0-
Liabilities
Other Liabilities$1,611--
Accounts Payable and Accrued Expenses$241$472▲ $231
Total Liabilities$1,852$472▼ $1,380
Net Assets / Fund Balance
Total Net Assets Fund Balance$214,364$243,020▲ $28,656
Total Liabilities and Net Assets / Fund Balance$216,216$243,492▲ $27,276

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$76,869$40,934$117,803
Equipment$83$1,627$1,710
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maureen JohnstoneDirectorFT$67,806$67,806

Board Members and Trustees

NameTitle
Jill LiebermanPresident
Tracie SheridanCouncil Rep
Francois BabinFacilites
Allison BrickerMembership
Molly GrantMembership
Maureen JohnstoneSame person as #1 above
Erin CarreroSecretary
Milica RussellStay & Play
Cassandra ChristiansenTreasurer
Erica ApplesteinV.p.
Revenue and Support

Revenue Composition

Contributions and Grants
$51,695
Program Service Revenue
$189,021
Investment Income
$823
Other Revenue
$-13,090
All Other Contributions
$10,972
Change in Net Assets
$28,656

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table236$28,450Fair Market Value (FMV)
Total Noncash Contributions236$28,450-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,730
Other Expenses$56,063
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$29,704$43,296-$73,000
Other Salaries and Wages$55,407--$55,407
Insurance$12,502--$12,502
Payroll Taxes$6,937$3,528-$10,465
Occupancy$9,954--$9,954
Other Employee Benefits$4,858--$4,858
Fees for Services Accounting-$3,815-$3,815
Depreciation Depletion$3,333--$3,333
Advertising$1,067--$1,067
Information Technology$839--$839
Office Expenses$737--$737
All Other Expenses$355$363-$718
Other Expenses$557--$557
Total Functional Expenses$148,791$51,002$0$199,793
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,730
Fundraising Gross Income$22,640
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fling$58,527$19,967$6,950$13,017
Total Events$58,527$19,967$35,400$-15,433
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
No
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, Part VI, Line 11B: Form 990 Review Process

The Treasurer reviews the return after it is prepared and before it is filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request.

Filing and Contact Details

Filer

Filer Name
Twin Cities Parent Education Group
EIN
94-6108486
Phone
4159243150
Address
56 Mohawk Avenue, Corte Madera, CA 94925

Signing Officer

Name
Cassandra Christiansen
Title
Treasurer
Signed
2018-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maureen Johnstone
Formed
1946
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
60

Preparer

Firm
Terence Ching CPA
Address
10 Rollins Road 205, Millbrae, CA 94030-3129
Preparer
Terence KW Ching
Phone
6506925568
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IRS990/OfficeExpensesGrp/TotalAmt0737
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04858
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04858
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Temporary help
IRS990/OtherExpensesGrp/Desc2Dues & subscriptions
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt014475
IRS990/OtherExpensesGrp/ProgramServicesAmt17016
IRS990/OtherExpensesGrp/ProgramServicesAmt21050
IRS990/OtherExpensesGrp/ProgramServicesAmt3557
IRS990/OtherExpensesGrp/TotalAmt014475
IRS990/OtherExpensesGrp/TotalAmt17016
IRS990/OtherExpensesGrp/TotalAmt21050
IRS990/OtherExpensesGrp/TotalAmt3557
IRS990/OtherLiabilitiesGrp/BOYAmt01611
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055407
IRS990/OtherSalariesAndWagesGrp/TotalAmt055407
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03528
IRS990/PayrollTaxesGrp/ProgramServicesAmt06937
IRS990/PayrollTaxesGrp/TotalAmt010465
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Maureen Johnstone
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0After school care
IRS990/ProgramServiceRevenueGrp/Desc1Tuition Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051337
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1137684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051337
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1137684
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09706
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0814
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053914
IRS990/PYProgramServiceRevenueAmt0199591
IRS990/PYRevenuesLessExpensesAmt0-17629
IRS990/PYSalariesCompEmpBnftPaidAmt0173826
IRS990/PYTotalExpensesAmt0227740
IRS990/PYTotalRevenueAmt0210111
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028656
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0189021
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0214364
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0243020
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045303
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046333
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt083
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01627
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01710
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt076869
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt040934
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0117803
IRS990ScheduleD/TotalBookValueLandBuildingsAmt076952
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school publishes a notice of it racially nondiscriminatory policy every January in the local newspaper.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school only maintains those records required by state licensing. These records do not indicate race.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt038560
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt038560
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt035400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spring Fling
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019967
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019967
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-15433
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt028450
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt028450
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06950
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06950
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0236
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Mdse & svcs
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt028450
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Treasurer reviews the return after it is prepared and before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.39$0.21$3.18$2.69$3.05$0.37
2024Detailed filing. Detailed filing data is available for this year.$3.49$0.15$3.34$2.49$3.04$0.55
2023Detailed filing. Detailed filing data is available for this year.$3.61$0.09$3.52$2.51$2.47$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.42$0.03$3.39$2.45$2.32$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.44$0.33$3.11$2.07$2.06$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.81$0.32$2.50$1.80$2.16$0.36
2019Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$2.28$2.19$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$2.24$2.29$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$2.28$2.00$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.16$0.02$2.14$2.10$2.28$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.03$2.32$2.39$2.04$0.35
2014Summary only. Only limited summary data is available for this year.$2.00$0.03$1.97$2.48$2.16$0.32
2013Summary only. Only limited summary data is available for this year.$1.69$0.04$1.65$2.33$2.11$0.22
2012Summary only. Only limited summary data is available for this year.$1.48$0.05$1.43$1.70$1.83$0.14
2011Summary only. Only limited summary data is available for this year.$1.60$0.03$1.71$1.61$0.09