Civic Intelligence

Hastings Ranch Nursery School

EIN 95-6005192 • 501(c)3 • Pasadena, CA

Profile

The organization provides a learning environment for children ages 2-5 as well as parent education in child rearing skills. Parents are expected to aid the teachers in the classroom as well as help with the repair and maintenance of the school.

3740 E Sierra Madre BlvdPasadena, CA 91107

www.hrns.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.16x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.10x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

28th percentile

-6.4%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

22nd percentile

-9.1%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

6.3%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$474,923

Down $180,765 (-28%) from 2018

Liabilities

Up

$74,197

Up $20,656 (+39%) from 2018

Net Assets

Down

$400,726

Down $201,421 (-33%) from 2018

Revenue

Down

$635,465

Down $35,406 (-5.3%) from 2018

Expenses

Up

$681,146

Up $27,227 (+4.2%) from 2018

Net Income

Down

-$45,681

Down $62,633 (-369%) from 2018

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $19,672Liabilities 2010: $0Net Assets 2010: $19,6722010Assets 2011: $843Liabilities 2011: $0Net Assets 2011: $8432011Assets 2012: $485,894Liabilities 2012: $3,518Net Assets 2012: $482,3762012Assets 2013: $517,498Liabilities 2013: $13,408Net Assets 2013: $504,0902013Assets 2014: $452,242Liabilities 2014: $24,576Net Assets 2014: $427,6662014Assets 2015: $416,075Liabilities 2015: $49,873Net Assets 2015: $366,2022015Assets 2016: $517,433Liabilities 2016: $55,661Net Assets 2016: $461,7722016Assets 2017: $665,681Liabilities 2017: $80,486Net Assets 2017: $585,1952017Assets 2018: $655,688Liabilities 2018: $53,541Net Assets 2018: $602,1472018Assets 2024: $474,923Liabilities 2024: $74,197Net Assets 2024: $400,7262024

Highlighted filing

2024

Assets$474,923
Liabilities$74,197
Net Assets$400,726

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $324,425Expenses 2010: $344,097Net Income 2010: -$19,6722010Revenue 2011: $362,624Expenses 2011: $342,109Net Income 2011: $20,5152011Revenue 2012: $315,112Expenses 2012: $274,467Net Income 2012: $40,6452012Expenses 2013: $315,5872013Revenue 2014: $326,641Expenses 2014: $393,936Net Income 2014: -$67,2952014Revenue 2015: $380,833Expenses 2015: $442,297Net Income 2015: -$61,4642015Revenue 2016: $575,681Expenses 2016: $480,111Net Income 2016: $95,5702016Revenue 2017: $723,342Expenses 2017: $599,919Net Income 2017: $123,4232017Revenue 2018: $670,871Expenses 2018: $653,919Net Income 2018: $16,9522018Revenue 2024: $635,465Expenses 2024: $681,146Net Income 2024: -$45,6812024

Highlighted filing

2024

Revenue$635,465
Expenses$681,146
Net Income-$45,681

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to May 31, 2024
Signed
Feb 6, 2026
Return Version
2023v6.0
Gross Receipts
$679,324
Mission and Program Overview

Mission

The organization provides a learning environment for children ages 2-5 as well as parent education in child rearing skills. Parents are expected to aid the teachers in the classroom as well as help with the repair and maintenance of the school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$230,645$237,231▲ $6,586
Savings and Temporary Cash Investments$153,280$174,668▲ $21,388
Land, Buildings, and Equipment, Net$59,249$50,977▼ $8,272
Accounts Receivable$53,979$9,254▼ $44,725
Inventories for Sale or Use$2,793$2,793→ $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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$499,946$474,923▼ $25,023
Other Assets Total-$0-
Liabilities
Other Liabilities$37,707$69,571▲ $31,864
Deferred Revenue$11,900--
Accounts Payable and Accrued Expenses$11,000$4,626▼ $6,374
Total Liabilities$60,607$74,197▲ $13,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$439,339$400,726▼ $38,613
Total Net Assets Fund Balance$439,339$400,726▼ $38,613
Total Liabilities and Net Assets / Fund Balance$499,946$474,923▼ $25,023

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$50,111$65,133$115,244
Equipment$866$32,264$33,130
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katherine LuuPresident
Lauren JohnsonVice President
Jeff RectorSecretary
Nancy BinghamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$563,074
Investment Income
$4,253
Other Revenue
$68,138
Change in Net Assets
$-45,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$635,465
Total Revenue per Audited Statements
$635,465
Total Revenue per Form 990
$635,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$494,570
Other Expenses$186,576
Total Fundraising Expense$4,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,108$38,567-$385,675
Occupancy$115,999$2,974-$118,973
Current Officers, Directors, Trustees, and Key Employees$24,856$42,611$3,551$71,018
Payroll Taxes$28,407$9,091$379$37,877
Office Expenses$8,596$2,866-$11,462
Depreciation Depletion$6,204$2,068-$8,272
Fees for Services Accounting-$8,226-$8,226
Other Expenses$1,502$1,329$58$2,889
All Other Expenses$2,160--$2,160
Fees for Services Other-$1,118-$1,118
Total Functional Expenses$561,582$114,681$4,883$681,146

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$681,146
Total Expenses per Audited Statements$681,146
Total Expenses per Form 990$681,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$111,997
Fundraising Direct Expenses$43,859
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$52,197$52,197$33,943$18,254
Scrip Program$39,646$39,646$2,681$36,965
Total Events$111,997$111,997$43,859$68,138
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pto$33,909
Payroll Tax Liability$31,764
403b Payable$3,898
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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

The Sitting Treasurer and President will review Form 990 before signing.

Form 990, Part VI, Section C, Line 19

Governing documents are held in school's office and available upon request.

Filing and Contact Details

Filer

Filer Name
Hastings Ranch Nursery School
EIN
95-6005192
Phone
6263519171
Address
3740 E SIERRA MADRE BLVD, PASADENA, CA 91107

Signing Officer

Name
Katherine Luu
Title
President
Signed
2026-02-06
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
17
Volunteers
120

Preparer

Firm
Gavigan & Company
Address
959 E Walnut Street Suite 250, Pasadena, CA 91106
Preparer
Michelle Y Gavigan CPA
Phone
6268447914
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0866
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032264
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033130
IRS990ScheduleD/ExpensesSubtotalAmt0681146
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050111
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt065133
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0115244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03898
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt133909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt231764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0403B PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PTO
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt0635465
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050977
IRS990ScheduleD/TotalExpensesPerForm990Amt0681146
IRS990ScheduleD/TotalLiabilityAmt069571
IRS990ScheduleD/TotalRevenuePerForm990Amt0635465
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0635465
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0681146
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/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school's racially nondiscriminatory policy is publicized on the school's primary publicly accessible Internet homepage at all times during its tax year in a manner reasonably expected to be noticed by visitors to the homepage.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECORDS OF THE RACIAL COMPOSITION OF THE FACULTY AND ADMINISTRATIVE STAFF ARE NOT MAINTAINED. HOWEVER, RECORDS OF THE RACIAL COMPOSITION OF THE STUDENT BODY ARE MAINTAINED.
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/DirectExpenseSummaryEventsAmt043859
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Silent Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Scrip Program
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt052197
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0111997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052197
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt020154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0111997
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt068138
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07235
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt043859
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt033943
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02681
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Sitting Treasurer and President will review Form 990 before signing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are held in school's office and available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0499946
IRS990/TotalAssetsEOYAmt0474923
IRS990/TotalAssetsGrp/BOYAmt0499946
IRS990/TotalAssetsGrp/EOYAmt0474923
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04883
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0114681
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0561582
IRS990/TotalFunctionalExpensesGrp/TotalAmt0681146
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060607
IRS990/TotalLiabilitiesEOYAmt074197
IRS990/TotalLiabilitiesGrp/BOYAmt060607
IRS990/TotalLiabilitiesGrp/EOYAmt074197
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0439339
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0400726
IRS990/TotalProgramServiceExpensesAmt0561582
IRS990/TotalProgramServiceRevenueAmt0563074
IRS990/TotalRevenueGrp/ExclusionAmt04253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0563074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0635465
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499946
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0474923
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03740 E SIERRA MADRE BLVD
IRS990/USAddress/CityNm0PASADENA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0911071971
IRS990/VotingMembersGoverningBodyCnt021
IRS990/VotingMembersIndependentCnt021
IRS990/WebsiteAddressTxt0WWW.HRNS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE LUU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HASTINGS RANCH NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0HAST
ReturnHeader/Filer/EIN0956005192
ReturnHeader/Filer/PhoneNum06263519171
ReturnHeader/Filer/USAddress/AddressLine1Txt03740 E SIERRA MADRE BLVD
ReturnHeader/Filer/USAddress/CityNm0PASADENA

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