Civic Intelligence

Westminister Nursery School

EIN 95-2381167 • 501(c)3 • Westminister, CA

Profile

PRESCHOOL EDUCATION

PO Box 458Westminister, CA 92684

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.01x

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

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

Net Margin

62nd percentile

8.7%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

94th percentile

$30,600

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 54.4% of source-year revenue.

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

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

62nd percentile

8.6%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$53,041

Up $4,974 (+10%) from 2023

Liabilities

Up

$762

Up $55 (+7.8%) from 2023

Net Assets

$52,279

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue70th percentileNet Margin62nd percentile

Revenue

Up

$56,248

Up $4,469 (+8.6%) from 2023

Expenses

Up

$51,329

Up $594 (+1.2%) from 2023

Net Income

Up

$4,919

Up $3,875 (+371%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$60K$40K$20K$0Assets 2014: $15,496Liabilities 2014: $02014Assets 2015: $14,928Liabilities 2015: $02015Assets 2016: $16,143Liabilities 2016: $02016Assets 2017: $18,085Net Assets 2017: $18,0852017Assets 2018: $31,803Liabilities 2018: $02018Assets 2019: $37,510Liabilities 2019: $8022019Assets 2020: $37,560Liabilities 2020: $6212020Assets 2022: $47,007Liabilities 2022: $691Net Assets 2022: $46,3162022Assets 2023: $48,067Liabilities 2023: $7072023Assets 2024: $53,041Liabilities 2024: $762Net Assets 2024: $52,2792024

Highlighted filing

2024

Assets$53,041
Liabilities$762
Net Assets$52,279
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$60K$40K$20K$0-$20KRevenue 2014: $21,316Expenses 2014: $29,165Net Income 2014: -$7,8492014Revenue 2015: $4,593Expenses 2015: $5,161Net Income 2015: -$5682015Revenue 2016: $30,091Expenses 2016: $28,876Net Income 2016: $1,2152016Revenue 2017: $32,385Expenses 2017: $30,444Net Income 2017: $1,9412017Revenue 2018: $47,796Expenses 2018: $34,078Net Income 2018: $13,7182018Revenue 2019: $53,034Expenses 2019: $48,129Net Income 2019: $4,9052019Revenue 2020: $39,957Expenses 2020: $39,726Net Income 2020: $2312020Revenue 2022: $50,721Expenses 2022: $48,860Net Income 2022: $1,8612022Revenue 2023: $51,779Expenses 2023: $50,735Net Income 2023: $1,0442023Revenue 2024: $56,248Expenses 2024: $51,329Net Income 2024: $4,9192024

Highlighted filing

2024

Revenue$56,248
Expenses$51,329
Net Income$4,919
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$53,041
Liabilities
$762
Net assets
$52,279
Revenue
$56,248
Expenses
$51,329
Net income
$4,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$53.0$0.76$52.3$56.2$51.3$4.92
2023Summary only. Only limited summary data is available for this year.$48.1$0.71$51.8$50.7$1.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.0$0.69$46.3$50.7$48.9$1.86
2020Summary only. Only limited summary data is available for this year.$37.6$0.62$40.0$39.7$0.23
2019Summary only. Only limited summary data is available for this year.$37.5$0.80$53.0$48.1$4.91
2018Summary only. Only limited summary data is available for this year.$31.8$0.00$47.8$34.1$13.7
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$18.1$32.4$30.4$1.94
2016Summary only. Only limited summary data is available for this year.$16.1$0.00$30.1$28.9$1.22
2015Summary only. Only limited summary data is available for this year.$14.9$0.00$4.59$5.16$0.57
2014Summary only. Only limited summary data is available for this year.$15.5$0.00$21.3$29.2$7.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$57,229
Mission and Program Overview

Mission

PRESCHOOL EDUCATION

Program Services

DescriptionGrantsExpenses
PRESCHOOL EDUCATION-$52,310
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REBECCA CAESARDirectorPT$30,600-$30,600
LAUREN TURNERPresident-$0--
DENISE GUIROLAVice President-$0--
MARY SOKSecretary-$0--
ERIN CRAIGTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Westminister Nursery School
EIN
95-2381167
Phone
6268188708
Address
PO BOX 458, WESTMINISTER, CA 92684

Signing Officer

Name
Erin Craig
Title
Treasurer
Signed
2025-05-09
Discuss with paid preparer
Yes

Preparer

Firm
Kristine A Miller CPA
Address
3 Inverary, Dove Canyon, CA 92679
Preparer
Kristine Miller
Phone
9499330412
Supplemental Narrative

Additional Explanations

Other Revenue.1

“$3579”

Other Expenses.1002

“Office Expenses $2768”

Other Expenses.1012

“Insurance $2866”

Other Expenses.1

“FIELD TRIPS $2236”

Other Expenses.2

“Other business expenses $526”

Other Expenses.4

“SANTA $300”

Other Expenses.5

“WEBSITE $289”

Other Expenses.6

“TELEPHONE $147”

Other Expenses.7

“PARTIES $50”

Other Assets.1

“UNCATEGORIZED - Beginning $0 UNCATEGORIZED - Ending $622”

Total Liabilities.1

“PAYROLL LIABILITIES - Beginning $707 PAYROLL LIABILITIES - Ending $762”

Raw XML Appendix165 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ERIN CRAIG
IRS990EZ/BooksInCareOfDetail/PhoneNum06263781496
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt013660 UNIVERSITY ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTMINSTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092683
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt048067
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052419
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04919
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01825
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt048067
IRS990EZ/Form990TotalAssetsGrp/EOYAmt053041
IRS990EZ/FundraisingGrossIncomeAmt013107
IRS990EZ/GrossReceiptsAmt057229
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt040543
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047360
IRS990EZ/NetAssetsOrFundBalancesEOYAmt052279
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047360
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt052279
IRS990EZ/OccupancyRentUtltsAndMaintAmt05428
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt028.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt030600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0REBECCA CAESAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LAUREN TURNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DENISE GUIROLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARY SOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ERIN CRAIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0622
IRS990EZ/OtherExpensesTotalAmt09182
IRS990EZ/OtherRevenueTotalAmt03579
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESCHOOL EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0466
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRESCHOOL EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052310
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt034428
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt0981
IRS990EZ/SpecialEventsNetIncomeLossAmt012126
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0707
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0762
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt051329
IRS990EZ/TotalProgramServiceExpensesAmt052310
IRS990EZ/TotalRevenueAmt056248
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BYLAWS ARTICLE 2 MEMBERDHIP: WITHOUT DISCRIMINATION TO RACE, CREED, OR COLOR;MEMBERSHIP SHALL BE GRANTED TO THE PARENT/GUARDIANS OF A CHILD FOR ENROLLMENTUPON COMPLETION OF ADMISSION REQUIREMENTS SET FORTH IN THE STANDING RULES.ADMISSION IS ON A FIRST-COME, FIRST SERVED BASIS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ADMISSION IS ON A FIRST-COME, FIRST SERVED, RACE BLIND BASIS.NO SCHOLARSHIPS
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0$3579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $2768
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $2866
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FIELD TRIPS $2236
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER BUSINESS EXPENSES $526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SANTA $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WEBSITE $289
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TELEPHONE $147
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PARTIES $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNCATEGORIZED - Beginning $0 UNCATEGORIZED - Ending $622
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PAYROLL LIABILITIES - Beginning $707 PAYROLL LIABILITIES - Ending $762
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIN CRAIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTMINISTER NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0952381167
ReturnHeader/Filer/PhoneNum06268188708
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 458
ReturnHeader/Filer/USAddress/CityNm0WESTMINISTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092684
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kristine A Miller CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03 Inverary
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Dove Canyon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092679
ReturnHeader/PreparerPersonGrp/PhoneNum09499330412
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristine Miller
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-09T20:26:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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