Civic Intelligence

Laguna Parent Participation Preschool

EIN 95-2703058 • 501(c)3 • Mission Viejo, CA

Profile

Laguna Parent Participation Preschool's mission is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff.

24000 Alicia Parkway 17-424Mission Viejo, CA 92691

www.lagunapreschool.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

37th percentile

-4.3%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$95,213

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

-4.6%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$179,433

Down $8,557 (-4.6%) from 2024

Liabilities

Up

$5,333

Up $5,288 (+11751%) from 2024

Net Assets

Down

$174,100

Down $13,845 (-7.4%) from 2024

Revenue

Up

$322,259

Up $37,495 (+13%) from 2024

Expenses

Up

$336,103

Up $30,751 (+10%) from 2024

Net Income

Up

-$13,844

Up $6,744 (+33%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $124,309Liabilities 2011: $02011Assets 2012: $187,889Liabilities 2012: $02012Assets 2013: $225,910Liabilities 2013: $02013Assets 2014: $265,255Liabilities 2014: $02014Assets 2015: $282,135Liabilities 2015: $02015Assets 2016: $162,278Liabilities 2016: $11,228Net Assets 2016: $151,0502016Assets 2018: $149,170Liabilities 2018: $3,632Net Assets 2018: $145,5382018Assets 2019: $161,735Liabilities 2019: $3,641Net Assets 2019: $158,0942019Assets 2020: $177,107Liabilities 2020: $36,266Net Assets 2020: $140,8412020Assets 2021: $163,220Liabilities 2021: $33,259Net Assets 2021: $129,9612021Assets 2022: $191,726Liabilities 2022: $26,574Net Assets 2022: $165,1522022Assets 2023: $208,669Liabilities 2023: $135Net Assets 2023: $208,5342023Assets 2024: $187,990Liabilities 2024: $45Net Assets 2024: $187,9452024Assets 2025: $179,433Liabilities 2025: $5,333Net Assets 2025: $174,1002025

Highlighted filing

2025

Assets$179,433
Liabilities$5,333
Net Assets$174,100

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $129,936Expenses 2011: $77,555Net Income 2011: $52,3812011Revenue 2012: $160,364Expenses 2012: $96,784Net Income 2012: $63,5802012Revenue 2013: $142,352Expenses 2013: $104,331Net Income 2013: $38,0212013Revenue 2014: $142,984Expenses 2014: $103,638Net Income 2014: $39,3462014Revenue 2015: $171,912Expenses 2015: $155,033Net Income 2015: $16,8792015Revenue 2016: $241,668Expenses 2016: $211,368Net Income 2016: $30,3002016Revenue 2018: $195,589Expenses 2018: $201,101Net Income 2018: -$5,5122018Revenue 2019: $241,547Expenses 2019: $229,073Net Income 2019: $12,4742019Revenue 2020: $224,575Expenses 2020: $246,232Net Income 2020: -$21,6572020Revenue 2021: $191,790Expenses 2021: $203,165Net Income 2021: -$11,3752021Revenue 2022: $323,610Expenses 2022: $288,513Net Income 2022: $35,0972022Revenue 2023: $365,082Expenses 2023: $321,699Net Income 2023: $43,3832023Revenue 2024: $284,764Expenses 2024: $305,352Net Income 2024: -$20,5882024Revenue 2025: $322,259Expenses 2025: $336,103Net Income 2025: -$13,8442025

Highlighted filing

2025

Revenue$322,259
Expenses$336,103
Net Income-$13,844

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.05$1.74$3.22$3.36$0.14
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$2.85$3.05$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$3.65$3.22$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.27$1.65$3.24$2.89$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.63$0.33$1.30$1.92$2.03$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.77$0.36$1.41$2.25$2.46$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.04$1.58$2.42$2.29$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.04$1.46$1.96$2.01$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.11$1.51$2.42$2.11$0.30
2015Summary only. Only limited summary data is available for this year.$2.82$0.00$1.72$1.55$0.17
2014Summary only. Only limited summary data is available for this year.$2.65$0.00$1.43$1.04$0.39
2013Summary only. Only limited summary data is available for this year.$2.26$0.00$1.42$1.04$0.38
2012Summary only. Only limited summary data is available for this year.$1.88$0.00$1.60$0.97$0.64
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$1.30$0.78$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$350,102
Mission and Program Overview

Mission

Laguna parent particiation preschool is a unique opportunity for parents who want to be actively involved in their childs first educational experience.

Laguna Parent Participation Preschool's mission is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$104,611$108,049▲ $3,438
Cash and Non-Interest-Bearing Accounts$81,447$71,308▼ $10,139
Other Notes and Loans Receivable, Net$1,932$0▼ $1,932
Prepaid Expenses and Deferred Charges-$76-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$187,990$179,433▼ $8,557
Other Assets Total-$0-
Liabilities
Deferred Revenue-$5,333-
Other Liabilities$45--
Total Liabilities$45$5,333▲ $5,288
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$187,945$174,100▼ $13,845
Total Net Assets Fund Balance$187,945$174,100▼ $13,845
Total Liabilities and Net Assets / Fund Balance$187,990$179,433▼ $8,557
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jackie SchofieldDirectorFT$95,213$95,213

Board Members and Trustees

NameTitle
Aubree GahanChairman
Brandon HowardChairman
Kane LeonardPresident
Molly FortinoVice President
Nick PerezVice President
Breanna PenzerSecretary
Amanda BetancurTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,513
Program Service Revenue
$222,465
Investment Income
$3,391
Other Revenue
$69,890
All Other Contributions
$5,549
Change in Net Assets
$-13,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,642
Other Expenses$81,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,349--$140,349
Current Officers, Directors, Trustees, and Key Employees$95,213--$95,213
Occupancy-$46,528-$46,528
Payroll Taxes$19,080--$19,080
Insurance-$7,174-$7,174
All Other Expenses$1,432$3,016-$4,448
Fees for Services Accounting-$3,113-$3,113
Office Expenses-$2,731-$2,731
Information Technology-$2,063-$2,063
Fees for Services Other$1,115$849-$1,964
Other Expenses$1,837$3,179-$1,837
Conferences and Meetings-$708-$708
Advertising-$73-$73
Total Functional Expenses$266,669$69,434$0$336,103
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,805
Fundraising Direct Expenses$27,843
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$47,243$28,721$26,813$1,908
Trike A Thon$9,084$9,084$365$8,719
Total Events$56,327$37,805$27,178$10,627
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
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
No
Management duties delegated
No

Governance Explanations

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

Copy of Tax Return is sent to current Treasurer and Custodian of the Books for review.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Laguna Parent Participation Preschool
EIN
95-2703058
Phone
9495831777
Address
24000 Alicia Parkway 17-424, Mission Viejo, CA 92691

Signing Officer

Name
Amanda Betancur
Title
Treasurer
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
10
Volunteers
40

Preparer

Firm
n2 Tax and Bookkeeping
Address
23271 Via Linda B, Mission Viejo, CA 92691
Preparer
Nancy Navarro-Walker EA
Phone
7148837170
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding = -$1

Change of Accounting Method

Changed from CASH basis to ACCRUAL since Gross Receipts over $250K

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03179
IRS990/OtherExpensesGrp/ProgramServicesAmt05183
IRS990/OtherExpensesGrp/ProgramServicesAmt12460
IRS990/OtherExpensesGrp/ProgramServicesAmt21837
IRS990/OtherExpensesGrp/TotalAmt05183
IRS990/OtherExpensesGrp/TotalAmt13179
IRS990/OtherExpensesGrp/TotalAmt22460
IRS990/OtherExpensesGrp/TotalAmt31837
IRS990/OtherLiabilitiesGrp/BOYAmt045
IRS990/OtherRevenueMiscGrp/Desc0Member/Parent Fee
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt059928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt059928
IRS990/OtherRevenueTotalAmt059928
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0140349
IRS990/OtherSalariesAndWagesGrp/TotalAmt0140349
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01932
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt019080
IRS990/PayrollTaxesGrp/TotalAmt019080
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt076
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0222465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0222465
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010340
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04611
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt091442
IRS990/PYOtherRevenueAmt066203
IRS990/PYProgramServiceRevenueAmt0203610
IRS990/PYRevenuesLessExpensesAmt0-20588
IRS990/PYSalariesCompEmpBnftPaidAmt0213910
IRS990/PYTotalExpensesAmt0305352
IRS990/PYTotalRevenueAmt0284764
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-13844
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0222465
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104611
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0108049
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
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/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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/CharitableContributionsTotAmt018522
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt018522
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027178
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Silent Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Trike A Thon
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047243
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09084
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt056327
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028721
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09084
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037805
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010627
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027178
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026813
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0365
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of Tax Return is sent to current Treasurer and Custodian of the Books for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Rounding = -$1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Changed from CASH basis to ACCRUAL since Gross Receipts over $250K
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Change of Accounting Method
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0187990
IRS990/TotalAssetsEOYAmt0179433
IRS990/TotalAssetsGrp/BOYAmt0187990
IRS990/TotalAssetsGrp/EOYAmt0179433
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026513
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0266669
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336103
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045
IRS990/TotalLiabilitiesEOYAmt05333
IRS990/TotalLiabilitiesGrp/BOYAmt045
IRS990/TotalLiabilitiesGrp/EOYAmt05333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0187945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0174100
IRS990/TotalProgramServiceExpensesAmt0266669
IRS990/TotalProgramServiceRevenueAmt0222465
IRS990/TotalReportableCompFromOrgAmt095213
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0285784
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0322259
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0187990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0179433
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024000 Alicia Parkway 17-424
IRS990/USAddress/CityNm0Mission Viejo
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092691
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0https://www.lagunapreschool.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Amanda Betancur
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Laguna Parent Participation Preschool
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0952703058

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