2024-04-04T10:19:53-05:00 2023-08-31 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-09-01 943108690 ENORMOUS CHANGES INC ENOR 4155670430 1520 LYON STREET SAN FRANCISCO CA 94115 KAILE THOMAS EXECUTIVE DIRECTOR 4155670430 2024-03-20 1 KAILE THOMAS 999009999 0 KATY BROWN P00650274 9257902600 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE LITTLE SCHOOL KAILE THOMAS 1520 LYON STREET SAN FRANCISCO CA 94115 5113037 0 X WWW.LITTLESCHOOL.ORG X 1990 CA THE LITTLE SCHOOL PROVIDES AN ENRICHING EDUCATIONAL AND CHILDCARE PROGRAM. 21 20 48 100 0 0 1567495 1202315 2533630 2747178 132582 173300 17929 7275 4251636 4130068 211267 372216 0 0 2682941 2877525 0 0 20606 653091 698957 3547299 3948698 704337 181370 14139178 15300893 2158632 2883286 11980546 12417607 THE LITTLE SCHOOL IS A PRIVATE NON-PROFIT PRESCHOOL FOUNDED TO PROVIDE YOUNG CHILDREN IN SAN FRANCISCO WITH A DEVELOPMENTAL, CHILD-CENTERED PRESCHOOL EXPERIENCE. THE LITTLE SCHOOL IS COMMITTED TO PROVIDING INDIVIDUALIZED QUALITY ATTENTION TO CHILDREN, PARENTS, AND STAFF. 0 0 3030244 372216 2747178 PROVIDING AN ENRICHING EDUCATIONAL AND CHILDCARE PROGRAM FOR OVER 110 CHILDREN AGED BETWEEN 2 AND 6 YEARS FROM SEPTEMBER TO JULY. 3030244 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 CA X LAURA JAMIESON FINANCE DIRECTOR 4155670430 1520 LYON STREET SAN FRANCISCO CA 94115 BRANDI HUDSON PRESIDENT 7.00 X X 0 0 0 JESSICA PUNDIR VICE PRESIDENT 3.00 X X 0 0 0 MIKE MONTGOMERY TREASURER 3.00 X X 0 0 0 KATHRYN MULLENS SECRETARY 3.00 X X 0 0 0 OMAR ALAM MEMBER 1.00 X 0 0 0 REBECCA BALLEW MEMBER 1.00 X 0 0 0 JAKE ANDERSON BIALIS MEMBER 1.00 X 0 0 0 MELISSA CHIRIVAS MEMBER 1.00 X 0 0 0 SAAD HASAN MEMBER 1.00 X 0 0 0 CAROLINE HOEVELER MEMBER 1.00 X 0 0 0 TALI JANG MEMBER 1.00 X 0 0 0 MICHAEL JENSEN MEMBER 1.00 X 0 0 0 STEPHANIE JENSEN MEMBER 1.00 X 0 0 0 TOM KELLY MEMBER 1.00 X 0 0 0 VICKY KIM MEMBER 1.00 X 0 0 0 LILY LANGLOIS MEMBER 1.00 X 0 0 0 LIZ LIPPERT MEMBER 1.00 X 0 0 0 CHRISTOPHER MULLENS MEMBER 1.00 X 0 0 0 DANIELLE OBER MEMBER 1.00 X 0 0 0 CATHY SCHEMBER MEMBER 1.00 X 0 0 0 CANDACE YU MEMBER 1.00 X 0 0 0 KAILE THOMAS EXECUTIVE DIRECTOR 40.00 X 145791 0 11130 LISA TREADWAY TEACHER 40.00 X 106194 0 24019 251985 0 35149 2 0 1 0 0 128023 133681 940611 19957 1202315 TUITION AND FEES 611110 2747178 2747178 2747178 174893 174893 948324 949917 -1593 -1593 -1593 33052 128023 33052 0 OTHER INCOME 900099 7275 7275 7275 4130068 2747178 0 180575 372216 372216 180180 130000 49131 1049 2119333 1515543 590622 13168 68783 58981 9622 180 324554 254127 70268 159 184675 133759 49774 1142 19700 19700 36000 36000 35278 27340 7938 571 571 15401 15401 12767 12767 145749 137889 7860 201036 191619 9417 24510 19608 4902 PRE-SCHOOL PROGRAM EXPE 105343 105343 STUDENT TRANSPORTATION 46427 46427 ANNUAL FUND EXPENSE 4908 4908 51267 37392 13875 3948698 3030244 897848 20606 1584083 240679 76311 2571848 196000 671850 949104 12008 8743 7254688 2038500 5388181 5216188 6406459 6118331 286 14139178 15300893 157617 201084 2001015 2682202 2158632 2883286 X 9133066 9371232 2847480 3046375 11980546 12417607 14139178 15300893 181370 255690 1 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3002486 236644 119676 3119454 3640852 -487809 150557 3002486 3205519 595609 160276 3640852 3112104 382341 288926 3205519 2812771 175000 124333 3112104 0.52954 0.47046 0.00000 0 0 1500000 1500000 5574877 1908642 3666235 179811 129858 49953 5216188 X 4013542 255690 255690 3757852 372216 372216 4130068 3576482 0 3576482 372216 372216 3948698 PART V, LINE 4: THE GOAL OF THE LITTLE SCHOOL'S ENDOWMENT IS TO HELP FUND OPERATING NEEDS FROM A STREAM OF ENDOWMENT INCOME THAT IS GROWING IN REAL TERMS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF AUGUST 31, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT 372,216. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT 372,216. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL HAS A BOARD COMMITTEE WHOSE FUNCTION IS TO DEVELOP PROCESSES FOR THE SCHOOL TO PUBLICIZE ITS POLICIES, THROUGH OUR WEBSITE AND OTHER MEDIA ON A CURRENT BASIS. SCHEDULE E, PART I, LINE 6 THE LITTLE SCHOOL HAS RECEIVED FUNDS FROM THE "PRESCHOOL FOR ALL" PROGRAM. THESE ARE GOVERNMENT FUNDS WHICH SUPPORT UNIVERSAL ACCESS TO HIGH-QUALITY PRESCHOOLS TO ALL 4-YEAR-OLDS. SPRING FUNDRAISER 161075 128023 33052 5610 22470 500 4472 161075 128023 33052 5610 22470 500 4472 33052 0 1 TUITION DISCOUNT 20 372216 FMV CREDIT TO TUITION PART I, LINE 2: THE SCHOOL PROVIDES TUITION ASSISTANCE DIRECTLY TO ELIGIBLE FAMILIES AS A CREDIT AGAINST TUITION DUE. PART III, COLUMN (B): THE NUMBER OF RECIPIENTS IS BASED ON THE NUMBER OF FAMILIES WHO RECEIVED TUITION ASSISTANCE. X X 0 0 0 0 0 0 0 0 0 KAILE THOMAS EXECUTIVE DIRECTOR 140243 0 5548 0 0 0 3240 0 7890 0 156921 0 0 0 21655 TUITION ASSISTANCE DISCOUNTED TUITION FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM IN COLLABORATION WITH THE FINANCE DIRECTOR WHO THEN FORWARDS THE COMPLETED COPY OF THE FORM 990 TO THE TREASURER OF THE BOARD OF TRUSTEES AND THE EXECUTIVE DIRECTOR FOR THEIR REVIEW PRIOR TO FILING. ANY QUESTIONS ARE ADDRESSED BY THE FINANCE DIRECTOR AND/OR THE ACCOUNTING FIRM. A COMPLETED COPY OF THE FORM 990 IS AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES WITHOUT SCHEDULE B FOR THE PROTECTION OF DONOR CONFIDENTIALITY FOR THEIR REVIEW. THIS COPY IS ALSO AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THE COMPLETION AND COLLECTION OF THE FORMS IS ENFORCED BY THE BOARD SECRETARY. EMPLOYEES SHOULD AVOID CONFLICTS OF INTEREST AND ARE REQUIRED TO CONSULT WITH THE EXECUTIVE DIRECTOR IF THEY HAVE ANY QUESTIONS ABOUT SPECIFIC SITUATIONS. THE EXECUTIVE DIRECTOR WILL EVALUATE THE SITUATION AND ACT IN ACCORDANCE WITH POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED IN THE BUDGET PROCESS, WHICH INCLUDES COMPARABILITY DATA (SURVEY OF LOCAL SCHOOLS) AND BOARD DISCUSSION AND APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023 FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW UPON REQUEST.