Civic Intelligence

Fallbrook Child Development Center Inc.

990 • Fiscal year 2024 • EIN 95-3385830

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 28, 2025

Organization Profilewww.fallbrookchilddevelopmentcenter.org
320 North Iowa StreetFallbrook, CA 92028

(760) 728-5402

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.46x

Higher debt load relative to assets than 83% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.41x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

8.2%

Higher net margin than 57% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$64,746

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

87th percentile

36%

Faster asset growth than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

14%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$1,039,650

Up $277,776 (+36%) from 2023

Net Assets

Up

$559,691

Up $74,469 (+15%) from 2023

Liabilities

Up

$479,959

Up $203,307 (+73%) from 2023

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin57th percentile

Revenue

Up

$1,178,772

Up $145,486 (+14%) from 2023

Expenses

Up

$1,082,603

Up $89,531 (+9.0%) from 2023

Net Income

Up

$96,169

Up $55,955 (+139%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $319,066Liabilities 2012: $48,704Net Assets 2012: $270,3622012Assets 2013: $372,270Liabilities 2013: $41,821Net Assets 2013: $330,4492013Assets 2014: $330,311Liabilities 2014: $42,405Net Assets 2014: $287,9062014Assets 2015: $322,351Liabilities 2015: $42,107Net Assets 2015: $280,2442015Assets 2016: $405,423Liabilities 2016: $48,268Net Assets 2016: $357,1552016Assets 2017: $416,274Liabilities 2017: $46,007Net Assets 2017: $370,2672017Assets 2018: $464,164Liabilities 2018: $76,825Net Assets 2018: $387,3392018Assets 2019: $361,813Liabilities 2019: $43,863Net Assets 2019: $317,9502019Assets 2020: $491,771Liabilities 2020: $74,601Net Assets 2020: $417,1702020Assets 2021: $658,985Liabilities 2021: $230,906Net Assets 2021: $428,0792021Assets 2022: $593,768Liabilities 2022: $211,698Net Assets 2022: $382,0702022Assets 2023: $761,874Liabilities 2023: $276,652Net Assets 2023: $485,2222023Assets 2024: $1,039,650Liabilities 2024: $479,959Net Assets 2024: $559,6912024

Highlighted filing

2024

Assets$1,039,650
Liabilities$479,959
Net Assets$559,691
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $544,6472012Expenses 2013: $534,4462013Revenue 2014: $509,230Expenses 2014: $551,773Net Income 2014: -$42,5432014Revenue 2015: $564,085Expenses 2015: $571,747Net Income 2015: -$7,6622015Revenue 2016: $706,684Expenses 2016: $629,773Net Income 2016: $76,9112016Revenue 2017: $623,736Expenses 2017: $610,624Net Income 2017: $13,1122017Revenue 2018: $664,094Expenses 2018: $647,022Net Income 2018: $17,0722018Revenue 2019: $571,508Expenses 2019: $640,897Net Income 2019: -$69,3892019Revenue 2020: $750,733Expenses 2020: $630,438Net Income 2020: $120,2952020Revenue 2021: $596,307Expenses 2021: $679,389Net Income 2021: -$83,0822021Revenue 2022: $776,006Expenses 2022: $831,015Net Income 2022: -$55,0092022Revenue 2023: $1,033,286Expenses 2023: $993,072Net Income 2023: $40,2142023Revenue 2024: $1,178,772Expenses 2024: $1,082,603Net Income 2024: $96,1692024

Highlighted filing

2024

Revenue$1,178,772
Expenses$1,082,603
Net Income$96,169
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,178,772
Mission and Program Overview

Mission

We provide quality early childhood education and day care for children ages one to five years. We strive to promote each childs intellectual, emotional, social, and physical development in preparation for kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$665,298$854,515▲ $189,217
Savings and Temporary Cash Investments-$102,936-
Land, Buildings, and Equipment, Net$77,822$61,919▼ $15,903
Accounts Receivable$12,901$12,804▼ $97
Prepaid Expenses and Deferred Charges$5,853$7,476▲ $1,623
Total Assets$761,874$1,039,650▲ $277,776
Liabilities
Deferred Revenue$50,510$302,300▲ $251,790
Other Liabilities$98,024$134,374▲ $36,350
Mortgage Notes Payable Secured by Investment Property$73,600--
Accounts Payable and Accrued Expenses$54,518$43,285▼ $11,233
Total Liabilities$276,652$479,959▲ $203,307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,222$559,691▲ $74,469
Total Net Assets Fund Balance$485,222$559,691▲ $74,469
Total Liabilities and Net Assets / Fund Balance$761,874$1,039,650▲ $277,776

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,198$97,521$123,719
Buildings$2,920$110,150$113,070
Equipment$32,801$40,391$73,192
Other Land Buildings-$45,273$45,273
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katie TestaExecutive DirectorFT$64,746$64,746

Board Members and Trustees

NameTitle
Donna Reisbeck-StoewerPresident
Susan LucyVice President
Amanda LucyDirector
Jim ShortDirector
Kourtney LucyDirector
Maggie TaylorDirector
Megan ShinnerDirector
Nicole BeckerDirector
Renee IngoldDirector
Megan GambleSecretary
Jeanette ShortTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,174,701
Program Service Revenue
$793
Investment Income
$3,278
Other Revenue
$0
All Other Contributions
$57,780
Change in Net Assets
$96,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,178,772
Revenue Not Reported on Form 990
$14,648
Total Revenue per Audited Statements
$1,193,420
Total Revenue per Form 990
$1,178,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$842,593
Other Expenses$240,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$564,803$79,501-$644,304
Other Employee Benefits$66,868$9,459-$76,327
Current Officers, Directors, Trustees, and Key Employees$55,034$9,712-$64,746
Occupancy$62,942--$62,942
Payroll Taxes$40,530$5,684-$46,214
Fees for Services Accounting-$27,194-$27,194
Other Expenses$18,792$26,868-$18,792
Depreciation Depletion$15,903--$15,903
Insurance$14,334--$14,334
Pension Plan Contributions$9,649$1,353-$11,002
Travel$932--$932
Total Functional Expenses$922,832$159,771$0$1,082,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,082,603
Total Expenses per Audited Statements$1,082,603
Total Expenses per Form 990$1,082,603
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$134,374
Reserve - CDE-
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 B, Line 11B

“A copy of the 990 is provided to the board before it is filed.”

Form 990, Part VI, Section B, Line 15A

“The salary scale is approved by the board. Raises are given according to that scale. Teachers get raises when they proceed to the next level - taking more units, obtaining next level teaching certificate, etc. Occassionally, if a cost of living increase is given by the statee, the board gives a cost of living increase.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fallbrook Child Development Center Inc
EIN
95-3385830
In Care Of
% KATIE TESTA
Phone
7607285402
Address
320 North Iowa Street, Fallbrook, CA 92028

Signing Officer

Name
Katie Testa
Title
Executive Director
Phone
7607285402
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Testa
Formed
1980
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
6
Employees
19

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2

“The board of directors provides oversight of the audit, and the treasurer meets with the auditor to review the finanical statements before they are finalized.”

Raw XML AppendixShowing 400 of 448 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt054518
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt043285
IRS990/AccountsReceivableGrp/BOYAmt012901
IRS990/AccountsReceivableGrp/EOYAmt012804
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0We provide quality early childhood education and day care for children ages one to five years. We strive to promote each childs intellectual, emotional, social, and physical development in preparation for kindergarten.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt057780
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Katie Testa
IRS990/BooksInCareOfDetail/PhoneNum07607285402
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0320 North Iowa Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Fallbrook
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092028
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0665298
IRS990/CashNonInterestBearingGrp/EOYAmt0854515
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt09712
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt055034
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt064746
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01174701
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03278
IRS990/CYOtherExpensesAmt0240010
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0793
IRS990/CYRevenuesLessExpensesAmt096169
IRS990/CYSalariesCompEmpBnftPaidAmt0842593
IRS990/CYTotalExpensesAmt01082603
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01178772
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt050510
IRS990/DeferredRevenueGrp/EOYAmt0302300
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015903
IRS990/DepreciationDepletionGrp/TotalAmt015903
IRS990/Desc0Government funded day care center including child development programs, food and private subsidies.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0922832
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt027194
IRS990/FeesForServicesAccountingGrp/TotalAmt027194
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt9001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11001.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Katie Testa
IRS990/Form990PartVIISectionAGrp/PersonNm1Susan Lucy
IRS990/Form990PartVIISectionAGrp/PersonNm2Donna Reisbeck-Stoewer
IRS990/Form990PartVIISectionAGrp/PersonNm3Megan Gamble
IRS990/Form990PartVIISectionAGrp/PersonNm4Jeanette Short
IRS990/Form990PartVIISectionAGrp/PersonNm5Renee Ingold
IRS990/Form990PartVIISectionAGrp/PersonNm6Jim Short
IRS990/Form990PartVIISectionAGrp/PersonNm7Megan Shinner
IRS990/Form990PartVIISectionAGrp/PersonNm8Kourtney Lucy
IRS990/Form990PartVIISectionAGrp/PersonNm9Maggie Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm10Amanda Lucy
IRS990/Form990PartVIISectionAGrp/PersonNm11Nicole Becker
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt064746
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt01116921
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01178772
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt014334
IRS990/InsuranceGrp/TotalAmt014334
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt03278
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03278
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0293335
IRS990/LandBldgEquipBasisNetGrp/BOYAmt077822
IRS990/LandBldgEquipBasisNetGrp/EOYAmt061919
IRS990/LandBldgEquipCostOrOtherBssAmt0355254
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0We provide quality early childhood education and day care for children ages one to five years. We strive to promote each childs intellectual, emotional, social, and physical development in preparation for kindergarten.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt073600
IRS990/NetAssetsOrFundBalancesBOYAmt0485222
IRS990/NetAssetsOrFundBalancesEOYAmt0559691
IRS990/NetUnrlzdGainsLossesInvstAmt014648
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0485222
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0559691
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt062942
IRS990/OccupancyGrp/TotalAmt062942
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09459
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt066868
IRS990/OtherEmployeeBenefitsGrp/TotalAmt076327
IRS990/OtherExpensesGrp/Desc0Supplies and Expense
IRS990/OtherExpensesGrp/Desc1Operating Expenses
IRS990/OtherExpensesGrp/Desc2Program
IRS990/OtherExpensesGrp/Desc3Repair and Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt026868
IRS990/OtherExpensesGrp/ProgramServicesAmt054920
IRS990/OtherExpensesGrp/ProgramServicesAmt19171
IRS990/OtherExpensesGrp/ProgramServicesAmt28954
IRS990/OtherExpensesGrp/ProgramServicesAmt318792
IRS990/OtherExpensesGrp/TotalAmt054920
IRS990/OtherExpensesGrp/TotalAmt136039
IRS990/OtherExpensesGrp/TotalAmt28954
IRS990/OtherExpensesGrp/TotalAmt318792
IRS990/OtherLiabilitiesGrp/BOYAmt098024
IRS990/OtherLiabilitiesGrp/EOYAmt0134374
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt079501
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0564803
IRS990/OtherSalariesAndWagesGrp/TotalAmt0644304
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05684
IRS990/PayrollTaxesGrp/ProgramServicesAmt040530
IRS990/PayrollTaxesGrp/TotalAmt046214
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01353
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09649
IRS990/PensionPlanContributionsGrp/TotalAmt011002
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05853
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07476
IRS990/PrincipalOfficerNm0Katie Testa
IRS990/PriorPeriodAdjustmentsAmt0-36348
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Program Services Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0793
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01032441
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0623
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0296644
IRS990/PYProgramServiceRevenueAmt0222
IRS990/PYRevenuesLessExpensesAmt040214
IRS990/PYSalariesCompEmpBnftPaidAmt0696428
IRS990/PYTotalExpensesAmt0993072
IRS990/PYTotalRevenueAmt01033286
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt096169
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0793
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0102936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01174701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01032663
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0772162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0589397
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0758800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04327723
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03278
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0623
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01734
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02288
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011767
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99730
IRS990ScheduleA/PublicSupportPY170Pct00.99670
IRS990ScheduleA/PublicSupportTotal170Amt04327723
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01174701
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01032663
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0772162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0589397
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0758800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04327723
IRS990ScheduleA/TotalSupportAmt04339490
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02920
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0110150
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0113070
IRS990ScheduleD/EquipmentGrp/BookValueAmt032801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073192
IRS990ScheduleD/ExpensesSubtotalAmt01082603
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026198
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt097521
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0123719
IRS990ScheduleD/NetUnrealizedGainsInvstAmt014648
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045273
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0134374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Reserve - CDE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt014648
IRS990ScheduleD/RevenueSubtotalAmt01178772
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061919
IRS990ScheduleD/TotalExpensesPerForm990Amt01082603
IRS990ScheduleD/TotalLiabilityAmt0134374
IRS990ScheduleD/TotalRevenuePerForm990Amt01178772
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01193420
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01082603
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to the board before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salary scale is approved by the board. Raises are given according to that scale. Teachers get raises when they proceed to the next level - taking more units, obtaining next level teaching certificate, etc. Occassionally, if a cost of living increase is given by the statee, the board gives a cost of living increase.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors provides oversight of the audit, and the treasurer meets with the auditor to review the finanical statements before they are finalized.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0761874
IRS990/TotalAssetsEOYAmt01039650
IRS990/TotalAssetsGrp/BOYAmt0761874
IRS990/TotalAssetsGrp/EOYAmt01039650
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01174701
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0159771
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0922832
IRS990/TotalFunctionalExpensesGrp/TotalAmt01082603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276652
IRS990/TotalLiabilitiesEOYAmt0479959
IRS990/TotalLiabilitiesGrp/BOYAmt0276652
IRS990/TotalLiabilitiesGrp/EOYAmt0479959
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0559691
IRS990/TotalProgramServiceExpensesAmt0922832
IRS990/TotalProgramServiceRevenueAmt0793

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,039,650
Liabilities
$479,959
Net assets
$559,691
Revenue
$1,178,772
Expenses
$1,082,603
Net income
$96,169
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.48$0.56$1.18$1.08$0.10
2023Summary only. Only limited summary data is available for this year.$0.76$0.28$0.49$1.03$0.99$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.21$0.38$0.78$0.83$0.06
2021Summary only. Only limited summary data is available for this year.$0.66$0.23$0.43$0.60$0.68$0.08
2020Summary only. Only limited summary data is available for this year.$0.49$0.07$0.42$0.75$0.63$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.04$0.32$0.57$0.64$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.08$0.39$0.66$0.65$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.05$0.37$0.62$0.61$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.71$0.63$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.04$0.28$0.56$0.57$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.51$0.55$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.04$0.33$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.05$0.27$0.54