PALCARE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PALCARE (EIN 94-3048383)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-25
- IRS object ID
- 202501159349302255
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-25T17:24:39-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330700332 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VASQUEZ COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 655 N CENTRAL AVE STE 1550 | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943048383 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALCARE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALC | BusinessNameControlTxt |
| Phone | 6503401289 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 945 CALIFORNIA DRIVE | AddressLine1Txt |
| City | BURLINGAME | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA KIESSELBACH | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6503401289 | PhoneNum |
| Signature | 2025-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REGINA PRINCE CPA | PreparerPersonNm |
| PTIN | P00576936 | PTIN |
| Phone | 2138731700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LISA KIESSELBACH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 945 CALIFORNIA DRIVE | AddressLine1Txt |
| City | BURLINGAME | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,868,090 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PALCARE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PALCARE INC.'S MISSION IS TO PROVIDE QUALITY CHILD CARE AND EARLY EDUCATION AND TO ADVOCATE FOR THE CHANGING NEEDS OF CHILDREN AND FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 54 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,232,315 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,657,269 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,756,655 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,072,911 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,902 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,914 | CYInvestmentIncomeAmt |
| PY Other Revenue | $23,668 | PYOtherRevenueAmt |
| CY Other Revenue | $133,996 | CYOtherRevenueAmt |
| PY Total Revenue | $4,016,540 | PYTotalRevenueAmt |
| CY Total Revenue | $4,868,090 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,431,430 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,793,906 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $27,636 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,778,554 | PYOtherExpensesAmt |
| CY Other Expenses | $1,942,701 | CYOtherExpensesAmt |
| PY Total Expenses | $4,209,984 | PYTotalExpensesAmt |
| CY Total Expenses | $4,736,607 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$193,444 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $131,483 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,494,033 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,416,324 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,129,403 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,843,356 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,364,630 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,572,968 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE HIGH QUALITY, FLEXIBLE, AFFORDABLE CHILD CARE, EARLY EDUCATION AND SUPPORT TO FAMILIES EMPLOYED AT THE SF INTERNATIONAL AIRPORT AND IN THE SURROUNDING COMMUNITIES; AND TO SERVE AS A MODEL OF COLLABORATION, INNOVATION AND ADVOCACY FOR CHILDREN, WORKING FAMILIES AND THE CHILD CARE PROFESSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,754,328 | ExpenseAmt |
| Revenue | $1,225,249 | RevenueAmt |
| Desc | PALCARE PRESCHOOL/PRE-K PROGRAMPALCARE'S PRESCHOOL/PRE-K PROGRAM COMPRISES ACADEMICALLY DISTINCT PRESCHOOL AND PRE- KINDERGARTEN COMPONENTS. THE PRESCHOOL CLASSROOM IS ORGANIZED INTO LEARNING AREAS SO THAT CHILDREN CAN FIND THE MATERIALS THEY WISH TO USE. THE LEARNING CENTERS INCLUDE THE LIBRARY, DRAMATIC PLAY, ART AND CONSTRUCTION BLOCKS, MANIPULATIVES AND PUZZLES, SCIENCE, MATH, NATURAL HISTORY, LANGUAGE AND MUSIC. MOST MATERIALS ARE AVAILABLE TO THE CHILDREN ON OPEN SHELVES. TEACHING TEAMS TRANSFORM THE ENVIRONMENT PERIODICALLY TO PROVIDE NEW OPPORTUNITIES. EACH CLASSROOM CONTAINS SEVERAL SMALL SPACES TO ENCOURAGE SMALL GROUP PLAY AND TO PROVIDE A BIT OF PRIVACY THAT CHILDREN NEED. PARENTS ARE STRONGLY ENCOURAGED TO HELP US TO DEVELOP THE ENVIRONMENT BY BRINGING IN MORE PROPS FOR A LEARNING CENTER OR SOMETHING OF BEAUTY OR CURIOSITY FROM THE NATURAL WORLD FOR THE CHILDREN TO EXPLORE. OUR PLAY YARD HAS A CURRENT DESIGN OF CLIMBING STRUCTURES, WHICH IS CHALLENGING, YET SAFE. THE YARD ALSO FEATURES PLAYHOUSES, A TRIKE RUN, SAND BOX, BALANCE TOYS, SENSORY TABLES, ART EASELS, BALLS AND MORE. THE YARD MEETS THE LATEST PLAYGROUND SAFETY REGULATIONS AND IS STILL LOTS OF FUN.OUR PRE-KINDERGARTEN PROGRAM IS DESIGNED TO PREPARE CHILDREN TO BE SUCCESSFUL AND COMFORTABLE IN KINDERGARTEN, WHETHER THEY GO TO KINDERGARTEN IN THE FALL OF THE CURRENT YEAR OR SPEND TWO YEARS IN OUR PROGRAM AND HEAD TO KINDERGARTEN THE FOLLOWING FALL. THE PUBLIC SCHOOL REQUIREMENT FOR KINDERGARTEN IS THAT CHILDREN MUST BE FIVE YEARS OLD BY SEPTEMBER 1ST. WE BELIEVE THAT LEARNING AND DEVELOPMENT IS NOT A RACE BUT A COMPLEX, RICH PROCESS. EVERYTHING WE PLAN AND DO WITH THE CHILDREN IS INTENDED TO HELP THEM HAVE A STRONG, SOLID FOUNDATION. OUR APPROACH INCLUDES DAILY EXPERIENCES IN LANGUAGE, LITERACY, MATHEMATICS, NATURAL SCIENCE, MUSIC AND ART. OUR GROUP SIZE OF APPROXIMATELY SEVENTY-SIX (76) WITH THE 3-5 YEAR OLD AGE GROUP, WITH CREDENTIALED, EXPERIENCED PRE-KINDERGARTEN TEACHERS, ENSURES THAT THE CHILDREN WILL RECEIVE INDIVIDUAL ATTENTION AND SUPPORT FOR THEIR LEARNING. EVERY WEEK THE CHILDREN HAVE ENRICHMENT CLASSES IN MUSIC AND MOVEMENT EDUCATION IN ADDITION TO THEIR CLASSROOM DAILY ACTIVITIES. EACH CHILD MAY ALSO PARTICIPATE IN THE "RAISING A READER" BOOK BAG PROGRAM, A WONDERFUL LITERACY BUILDING EXPERIENCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,556,520 | ExpenseAmt |
| Revenue | $1,262,035 | RevenueAmt |
| Desc | PALCARE INFANT PROGRAMTHE INFANT PROGRAM HAS TWO GROUPS: THE YOUNGER BABIES GROUP IS CHILDREN THREE MONTHS OLD UP TO THE TIME THEY ARE WALKING OR BEGINNING TO WALK. THE OLDER INFANTS GROUP IS EARLY WALKING BABIES UP TO 24 MONTHS OLD. THE YOUNGER BABIES CLASSROOMS PROVIDE A GENTLY STIMULATING ENVIRONMENT WITH EQUIPMENT AND EDUCATIONAL PLAY MATERIALS THAT ENCOURAGE BABIES TO SAFELY EXPLORE THE PHYSICAL WORLD AND WHAT THEIR BODIES CAN DO. YOU WILL NOT FIND RESTRICTIVE EQUIPMENT SUCH AS WALKERS, BOUNCERS OR PLAYPENS IN THE CLASSROOMS. THEY ARE NOT SAFE OR HEALTHY FOR YOUNG CHILDREN IN GROUP CARE. THE OLDER INFANTS CLASSROOMS OFFER MORE CHALLENGING EQUIPMENT AND INTRODUCES CHILDREN TO ART MATERIALS, MANIPULATIVE, PUZZLES, BLOCKS, OUTDOOR PLAY AND MORE. ALL INFANT PLAY ENVIRONMENTS FEATURE LOTS OF BOOKS, PICTURES AND MOBILES. EACH IS DIVIDED INTO SMALLER PLAY AREAS SO THAT CHILDREN WILL INTERACT IN SMALL GROUPS, AS IS APPROPRIATE FOR THEIR AGE. EACH CLASSROOM HAS A SEPARATE SLEEPING ROOM(S). YOUNGER BABIES ARE PROVIDED WITH SLEEPING MATS AND OLDER INFANTS USE SLEEPING COTS. NOTE! MOST WEEKS THE OLDER INFANTS GROUP HAS MUSIC AND MOVEMENT ENRICHMENT CLASSES ONCE A WEEK IN ADDITION TO THEIR CLASSROOM DAILY ACTIVITIES. THIRTY-TWO (32) INFANTS WITH 13-24 MONTHS OLD WERE ENROLLED DURING THE YEAR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $722,278 | ExpenseAmt |
| Revenue | $585,627 | RevenueAmt |
| Desc | PALCARE TODDLER PROGRAMTHE THIRD YEAR OF LIFE, FROM 25 TO 36 MONTHS, IS ANOTHER CRITICAL PERIOD FOR HEALTHY BRAIN DEVELOPMENT. IT IS THE TIME WHEN CHILDREN GAIN GREATER CONTROL OVER THEIR BODIES, BEGIN TO DEVELOP A VOCABULARY AND FIRST BEGIN TO SUSPECT THAT THEY ARE NOT THE VERY CENTER OF THE UNIVERSE! AS WITH THE INFANT PROGRAM, WE BELIEVE TWO-YEAR-OLDS NEED RESPECT, NURTURING CARE AND INDIVIDUAL ATTENTION. THEY ALSO NEED ADDITIONAL CHALLENGES IN THEIR ENVIRONMENT WITH PLENTY OF OPPORTUNITIES TO LEARN THROUGH EXPERIENCE. THEY NEED SPECIFIC ENCOURAGEMENT AND SUPPORT TO COMMUNICATE THEIR FEELINGS AND NEEDS TO THE OTHER CHILDREN WITH WHOM THEY WANT TO PLAY. THEY MAY NEED ENCOURAGEMENT AND REASSURANCE WHEN THINGS DO NOT GO THEIR WAY. THIRTY-TWO (32) TODDLERS WITH 2-3 YEARS OLD WERE ENROLLED DURING THE YEAR. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,033,126 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 54 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JACOB NAVA-COULTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6503401289 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 945 CALIFORNIA DRIVE | AddressLine1Txt |
| City | BURLINGAME | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94010 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WILLIAM PITNEY | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JEAN CARAMATTI | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN DELANEY | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMIE HUI | |||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HENRY YEUNG | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY MURPHY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN ROSS | |||||||
| BOARD PERSONNEL COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LEE KOURTOGLOU | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER ACTON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN HOMAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA KIESSELBACH | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $159,366 | $0 | $0 | ||
| KARLA ESTRADA | |||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $27,086 | $0 | $0 | ||
| ALLISON RIOZZIE HAAS | |||||||
| ASSOCIATE EXECUTIVE DIRECTOR | 40.00 | $107,232 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $293,684 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHILDCARE CAREERS | |||||
| 2000 SIERRA POINT PKWY SUITE 702 | BRISBANE | CA | 94005 | TEACHING SERVICES | $338,002 |
| BIGBREAK LLC | |||||
| P O BOX 288 | SOUTH SAN FRANCISCO | CA | 94083 | CATERING SERVICES | $159,304 |
| TEMPCARE | |||||
| PO BOX 7030 | SAN MATEO | CA | 94403 | TEACHING SERVICES | $135,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,552,896 | GovernmentGrantsAmt |
| All Other Contributions | $104,373 | AllOtherContributionsAmt |
| Noncash Contributions | $3,685 | NoncashContributionsAmt |
| Total Contributions | $1,657,269 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARENT FEES & TUITION | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $3,072,911 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,072,911 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,072,911 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,914 | TotalRevenueColumnAmt |
| Exclusion | $3,914 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,500 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,500 | TotalRevenueColumnAmt |
| Exclusion | $27,500 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REFUNDS | 624410 | $84,680 | $84,680 |
| MISCELLANEOUS INCOME | 624410 | $21,816 | $21,816 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $106,496 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,868,090 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,072,911 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $137,910 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,901 | TotalAmt |
| Program Services | $239,813 | ProgramServicesAmt |
| Management And General | $54,185 | ManagementAndGeneralAmt |
| Fundraising | $2,903 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,021,884 | TotalAmt |
| Program Services | $1,633,117 | ProgramServicesAmt |
| Management And General | $368,995 | ManagementAndGeneralAmt |
| Fundraising | $19,772 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,964 | TotalAmt |
| Program Services | $235,018 | ProgramServicesAmt |
| Management And General | $53,101 | ManagementAndGeneralAmt |
| Fundraising | $2,845 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,157 | TotalAmt |
| Program Services | $148,747 | ProgramServicesAmt |
| Management And General | $33,609 | ManagementAndGeneralAmt |
| Fundraising | $1,801 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,279 | TotalAmt |
| Program Services | $36,553 | ProgramServicesAmt |
| Management And General | $6,726 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,583 | TotalAmt |
| Program Services | $644,959 | ProgramServicesAmt |
| Management And General | $8,624 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,159 | TotalAmt |
| Program Services | $21,769 | ProgramServicesAmt |
| Management And General | $1,390 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,485 | TotalAmt |
| Program Services | $88,428 | ProgramServicesAmt |
| Management And General | $15,057 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,082 | TotalAmt |
| Program Services | $62,569 | ProgramServicesAmt |
| Management And General | $11,513 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $592,312 | TotalAmt |
| Program Services | $502,610 | ProgramServicesAmt |
| Management And General | $89,702 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,176 | TotalAmt |
| Program Services | $3,925 | ProgramServicesAmt |
| Management And General | $251 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,317 | TotalAmt |
| Program Services | $6,146 | ProgramServicesAmt |
| Management And General | $1,171 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,790 | TotalAmt |
| Program Services | $117,122 | ProgramServicesAmt |
| Management And General | $20,668 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,534 | TotalAmt |
| Program Services | $25,104 | ProgramServicesAmt |
| Management And General | $4,430 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROG. & CLASSROOM SUPPL | $266,824 | $261,188 | $5,636 | |
| LICENSES, DUES, & MEMBE | $3,732 | $3,508 | $224 | |
| MISCELLANEOUS EXPENSES | $2,902 | $2,091 | $496 | $315 |
| FOOD SUPPLIES | $526 | $459 | $67 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,736,607 | TotalAmt |
| Program Services | $4,033,126 | ProgramServicesAmt |
| Management And General | $675,845 | ManagementAndGeneralAmt |
| Fundraising | $27,636 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,552 | BOYAmt |
| EOY | $113,295 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $428,053 | BOYAmt |
| EOY | $770,005 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $436,547 | BOYAmt |
| EOY | $388,334 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,620 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,434 | BOYAmt |
| EOY | $10,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,769,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,394,058 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,505,538 | BOYAmt |
| EOY | $1,375,145 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,160 | BOYAmt |
| EOY | $492,015 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,559,129 | BOYAmt |
| EOY | $1,266,606 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,494,033 | BOYAmt |
| EOY | $4,416,324 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,656 | BOYAmt |
| EOY | $342,613 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,868 | BOYAmt |
| EOY | $39,653 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,045 | BOYAmt |
| EOY | $114,924 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,581,834 | BOYAmt |
| EOY | $1,346,166 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,403 | BOYAmt |
| EOY | $1,843,356 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,364,630 | BOYAmt |
| EOY | $2,572,968 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,364,630 | BOYAmt |
| EOY | $2,572,968 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,494,033 | BOYAmt |
| EOY | $4,416,324 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $131,483 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $76,855 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,418,719 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,108,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,154,141 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,232,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,657,269 | CurrentTaxYearAmt |
| Total | $7,570,967 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,148,682 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,082,434 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,568,295 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,756,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,072,911 | CurrentTaxYearAmt |
| Total | $12,628,977 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,567,401 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,190,957 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,722,436 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,988,970 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,730,180 | CurrentTaxYearAmt |
| Total | $20,199,944 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $20,199,944 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,481 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,402 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,414 | CurrentTaxYearAmt |
| Total | $68,076 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,481 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,402 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,414 | CurrentTaxYearAmt |
| Total | $68,076 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,775 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,477 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,168 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $106,496 | CurrentTaxYearAmt |
| Total | $130,916 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,586,882 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,196,178 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,731,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,016,540 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,868,090 | CurrentTaxYearAmt |
| Total | $20,398,936 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99020 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99670 | PublicSupportPY509Pct |
| Investment Income CY | 0.00330 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00200 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2020 AMOUNT: $ 4,775. 2021 AMOUNT: $ 8,477. 2022 AMOUNT: $ 11,168. 2023 AMOUNT: $ 106,496. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,535,418 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,213,434 | DepreciationAmt |
| Book Value | $1,321,984 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $180,624 | DepreciationAmt |
| Book Value | $53,161 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,375,145 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| UI RESERVE FUND | $57,478 |
| RIGHT OF USE ASSET - NET | $1,209,128 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,266,606 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO CDE | $157,546 |
| LEASE LIABILITY | $1,188,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,346,166 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,944,945 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $76,855 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $76,855 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,868,090 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,868,090 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,736,607 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,736,607 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,736,607 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE AGENCY IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D AND IS GENERALLY NOT SUBJECT TO INCOME TAXES. THE ORGANIZATION IS FURTHER DESCRIBED IN IRC SECTION 509(A)(2) AS A PUBLIC CHARITY. THE AGENCY IS, HOWEVER, SUBJECT TO INCOME TAXES ON UNRELATED TRADE OR BUSINESS INCOME, IF ANY, REALIZED IN CONNECTION WITH BUSINESS ACTIVITIES THAT ARE REGULARLY CARRIED ON AND NOT RELATED TO ITS PRIMARY MISSION OR PURPOSE. IN THE OPINION OF MANAGEMENT, ANY NET INCOME FROM AN UNRELATED TRADE OR BUSINESS IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, A PROVISION FOR FEDERAL OR STATE INCOME TAXES IS NOT RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. U.S. GAAP PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE AGENCY HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION INCLUDING WHETHER THERE ARE SUBSTANTIAL UNRELATED TRADE OR BUSINESS INCOME ACTIVITIES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS, BASED ON THE TECHNICAL MERITS OF THE POSITION, WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION. THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE AGENCY'S INFORMATION RETURNS REMAIN SUBJECT TO EXAMINATION GENERALLY FOR THREE AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA KIESSELBACH | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $159,366 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $159,366 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM IS PRESENTED BY THE CPA FIRM TO THE EXECUTIVE FINANCE COMMITTEE FOR REVIEW, COMMENTS AND QUESTIONS; AND A COMPLETE COPY IS SUBSEQUENTLY PROVIDED TO THE FULL BOARD FOR REVIEW BEFORE E-FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY COVERS ALL BOARD MEMBERS, OFFICERS, AND KEY MANAGEMENT PERSONNEL (COVERED PERSONS). THE POLICY DEFINES: KEY AREAS IN WHICH A CONFLICT MAY ARISE; NATURE OF CONFLICTING INTEREST; AND A DISCLOSURE POLICY AND PROCEDURE. UNDER THE POLICY TRANSACTIONS WITH RELATED PARTIES MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. A MATERIAL TRANSACTION IS FULLY DISCLOSED IN THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION; 2. THE RELATED PARTY IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD HAS ACTED UPON AND DEMONSTRATED THAT THE TRANSACTION IS IN THE BEST INTERESTS OF PALCARE. EMPLOYEE DISCLOSURES ARE MADE TO THE EXECUTIVE DIRECTOR (OR IF HE OR SHE IS THE ONE WITH THE CONFLICT, THEN TO THE DESIGNATED COMMITTEE), WHO DETERMINES WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IF THE MATTERS ARE MATERIAL, BRING THEM TO THE ATTENTION OF THE DESIGNATED COMMITTEE. DISCLOSURES INVOLVING DIRECTORS ARE MADE TO THE DESIGNATED COMMITTEE. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION IS JUST, FAIR, AND REASONABLE TO PALCARE. THE DECISION OF THE BOARD ON THESE MATTERS RESTS IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF PALCARE AND THE ADVANCEMENT OF ITS PURPOSE. NEW BOARD MEMBERS WILL BE INTRODUCED AND TRAINED REGARDING THE CONFLICT-OF-INTEREST-POLICY AND GIVEN A WRITTEN COPY OF THE POLICY. REGULARLY AT A BOARD OF DIRECTORS MEETING THE CONFLICT OF INTERST POLICY IS REVIEWED AND UPDATED IF NECESSARY. THE BOARD WILL DISCUSS ANY ISSUES THAT ARE BROUGHT TO THE TABLE REGARDING POSSIBLE ISSUES THAT MAY BE CONSIDERED CONFLICTS OF INTEREST. IF A SITUATION IS CONSIDERED A CONFLICT AND IS MATERIAL, THE BOARD OF DIRECTORS WILL DISGNATE A COMMITTEE OR THE EXECUTIVE COMMITTEE TO REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS.THE INTERESTS OF THE ORGANIZATION MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. |
| FORM 990, PART VI, SECTION B, LINE 15A | PALCARE'S BOARD OF DIRECTORS HAS A PROCESS FOR REVIEWING AND APPROVING THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVELS WITHIN APPROPRIATE MARKET RANGE. THE PROCESS FOR DETERMINING THE COMPENSATION PAID TO THE EXECUTIVE DIRECTOR INCLUDES THE APPROVAL OF THE COMPENSATION ARRANGEMENT IN ADVANCE, BY THE BOARD OF DIRECTORS, WITH ALL PERSONS WITH A CONFLICT OF INTEREST ABSTAINING FROM THE BOARD'S DELIBERATION AND DISCUSSION. THE BOARD REVIEWS DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED NONPROFIT EXECUTIVES AT SIMILARLY SITUATED ENTITIES. THE DOCUMENTATION OF THE BOARD INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF APPROVAL, THE MEMBERS WHO WERE PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, A DESCRIPTION OF THE COMPARABLE DATA AND HOW IT WAS OBTAINED, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, CURRENT TAX LAW DOES NOT REQUIRE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BE PROVIDED TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 39,012. MANAGEMENT AND GENERAL EXPENSES 8,624. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,636. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 605,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 605,947. |