Civic Intelligence

Serra Preschool

990EZ • Fiscal year 2016 • EIN 95-2456637

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 04, 2016

Organization ProfileWWW.SERRAPRESCHOOL.ORG
PO Box 125San Clemente, CA 92674

(949) 492-8188

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

8th percentile

-52%

Higher net margin than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$36,100

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 43.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

40th percentile

-2.6%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

50th percentile

0.9%

Faster revenue growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$58,008

Down $1,556 (-2.6%) from 2015

Net Assets

Down

$53,108

Down $6,456 (-11%) from 2015

Liabilities

$4,900

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin8th percentile

Revenue

Up

$82,142

Up $694 (+0.9%) from 2015

Expenses

Up

$124,698

Up $52,060 (+72%) from 2015

Net Income

Down

-$42,556

Down $51,366 (-583%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$80K$60K$40K$20K$0Assets 2011: $22,402Liabilities 2011: $02011Assets 2012: $27,953Liabilities 2012: $6,6832012Assets 2013: $35,439Liabilities 2013: $02013Assets 2014: $51,454Liabilities 2014: $7002014Assets 2015: $59,564Net Assets 2015: $59,5642015Assets 2016: $58,008Liabilities 2016: $4,900Net Assets 2016: $53,1082016Assets 2017: $74,180Liabilities 2017: $4,000Net Assets 2017: $70,1802017Assets 2018: $56,873Liabilities 2018: $5,270Net Assets 2018: $51,6032018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$58,008
Liabilities$4,900
Net Assets$53,108
Open 2016 Filing

Operations Trend

Revenue Growth50th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2011: $77,171Expenses 2011: $74,742Net Income 2011: $2,4292011Revenue 2012: $97,386Expenses 2012: $99,882Net Income 2012: -$2,4962012Revenue 2013: $88,459Expenses 2013: $74,290Net Income 2013: $14,1692013Revenue 2014: $86,550Expenses 2014: $74,062Net Income 2014: $12,4882014Revenue 2015: $81,448Expenses 2015: $72,638Net Income 2015: $8,8102015Revenue 2016: $82,142Expenses 2016: $124,698Net Income 2016: -$42,5562016Revenue 2017: $104,036Expenses 2017: $86,964Net Income 2017: $17,0722017Revenue 2018: $98,883Expenses 2018: $117,460Net Income 2018: -$18,5772018Revenue 2019: $0Expenses 2019: $51,603Net Income 2019: -$51,6032019

Highlighted filing

2016

Revenue$82,142
Expenses$124,698
Net Income-$42,556
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 4, 2016
Return Version
2015v2.0
Gross Receipts
$85,226
Mission and Program Overview

Mission

Provide a program designed to nourish the curiosities of preschool age children, to increase their knowledge, awareness, and enjoyment of the world and their relationship to it.

Program Services

DescriptionGrantsExpenses
PROVIDED A CLASSROOM INSTRUCTION ENRICHMENT PROGRAM FOR UP TO 40 STUDENTS. PURCHASED PLAYGROUND EQUIPMENT FOR RECREATIONAL USE AND IMPROVED THE OUTDOOR SCHOOL YARD.$84,967-
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PATRICIA NOWICKITeacher/DirectorPT$36,100-$36,100
CINDY PARKERPresident-$0--
NANCY WILLSVice President-$0--
DEVON AZZAMTreasurer-$0--
AMANDA GALSTONSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Serra Preschool
EIN
95-2456637
Phone
9494928188
Address
PO BOX 125, SAN CLEMENTE, CA 92674

Signing Officer

Name
Lisa Powell
Title
Treasurer
Signed
2016-11-04
Discuss with paid preparer
Yes

Preparer

Firm
Steven D Mocalis
Address
705 N EL CAMINO REAL, SAN CLEMENTE, CA 92672
Preparer
Steven D Mocalis
Phone
9494855522
Supplemental Narrative

Additional Explanations

Other Revenue.1

“FORFEITED DEPOSITS $600”

Other Revenue.2

“LATE FEES $366”

Other Expenses.1002

“Office Expenses $3001”

Other Expenses.1012

“Insurance $2291”

Other Expenses.1

“YARD IMPROVEMENTS $10055”

Other Expenses.2

“Instructional supplies $6405”

Other Expenses.3

“Playground equipment $5604”

Other Expenses.4

“Professional development $450”

Other Expenses.5

“YARD MAINTENANCE $300”

Other Assets.1

“TUITION RECEIVABLE - Beginning $0 TUITION RECEIVABLE - Ending $270”

Total Liabilities.1

“ACCOUNTS PAYBLE - Beginning $0 ACCOUNTS PAYBLE - Ending $200”

Total Liabilities.2

“DEFERRED REVENUE - Beginning $0 DEFERRED REVENUE - Ending $4700”

Raw XML Appendix168 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0LISA POWELL - TREASURER
IRS990EZ/BooksInCareOfDetail/PhoneNum09494928188
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 125
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN CLEMENTE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092674
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt059564
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt057738
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IRS990EZ/ExcessOrDeficitForYearAmt0-42556
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/FundraisingGrossIncomeAmt09251
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt021
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt059564
IRS990EZ/NetAssetsOrFundBalancesEOYAmt017008
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt053108
IRS990EZ/OccupancyRentUtltsAndMaintAmt05497
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt430.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt436100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CINDY PARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NANCY WILLS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEVON AZZAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3AMANDA GALSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PATRICIA NOWICKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TEACHER/DIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0270
IRS990EZ/OtherExpensesTotalAmt028106
IRS990EZ/OtherRevenueTotalAmt0966
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE A PROGRAM DESIGNED TO NOURISH THE CURIOSITIES OF PRESCHOOL AGE CHILDREN, TO INCREASE THEIR KNOWLEDGE, AWARENESS, AND ENJOYMENT OF THE WORLD AND THEIR RELATIONSHIP TO IT.
IRS990EZ/ProgramServiceRevenueAmt074988
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED A CLASSROOM INSTRUCTION ENRICHMENT PROGRAM FOR UP TO 40 STUDENTS. PURCHASED PLAYGROUND EQUIPMENT FOR RECREATIONAL USE AND IMPROVED THE OUTDOOR SCHOOL YARD.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt084967
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt087990
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt03084
IRS990EZ/SpecialEventsNetIncomeLossAmt06167
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04900
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0124698
IRS990EZ/TotalProgramServiceExpensesAmt084967
IRS990EZ/TotalRevenueAmt082142
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SERRAPRESCHOOL.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
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/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WE ARE IN THE PROCESS OF REVIEWING AND INPLEMENTING POLICIES AND PROCEDURES TO COMPLY WITH SECTION 4.01 THROUGH 4.05 COVERING RACIAL NONDISCRIMINATION. THESE POLICIES AND PROCEDURES WILL BE IN PLACE BY NO LATER THAN FISCAL YEAR 16-17.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE RACIAL NON-DISCRIMINARY POLICY IS INCLUDED IN OUR HANDBOOK THAT IS FREELY AVAILABLE TO ALL VIA OUR WEBSITE WWW.SERRAPRESCHOOL.ORG. WE WILL BEGIN PUBLISHING OUR RACIALLY NONDISCRIMINATORY POLICY IN JANUARY, 2017 DURING SOLICITATION OF STUDENTS FOR FISCAL YEAR 17-18.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORFEITED DEPOSITS $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LATE FEES $366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $3001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $2291
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YARD IMPROVEMENTS $10055
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSTRUCTIONAL SUPPLIES $6405
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PLAYGROUND EQUIPMENT $5604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROFESSIONAL DEVELOPMENT $450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8YARD MAINTENANCE $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TUITION RECEIVABLE - Beginning $0 TUITION RECEIVABLE - Ending $270
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ACCOUNTS PAYBLE - Beginning $0 ACCOUNTS PAYBLE - Ending $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DEFERRED REVENUE - Beginning $0 DEFERRED REVENUE - Ending $4700
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.2
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA POWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SERRA PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SERR
ReturnHeader/Filer/EIN0952456637
ReturnHeader/Filer/PhoneNum09494928188
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 125
ReturnHeader/Filer/USAddress/CityNm0SAN CLEMENTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092674
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D MOCALIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0705 N EL CAMINO REAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN CLEMENTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092672
ReturnHeader/PreparerPersonGrp/PhoneNum09494855522
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven D Mocalis
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-04T10:17:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,008
Liabilities
$4,900
Net assets
$53,108
Revenue
$82,142
Expenses
$124,698
Net income
-$42,556
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.52$0.52
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.05$0.52$0.99$1.17$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.04$0.70$1.04$0.87$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.05$0.53$0.82$1.25$0.43
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.60$0.81$0.73$0.09
2014Summary only. Only limited summary data is available for this year.$0.51$0.01$0.87$0.74$0.12
2013Summary only. Only limited summary data is available for this year.$0.35$0.00$0.88$0.74$0.14
2012Summary only. Only limited summary data is available for this year.$0.28$0.07$0.97$1.00$0.02
2011Summary only. Only limited summary data is available for this year.$0.22$0.00$0.77$0.75$0.02