2025-07-14T15:33:10-05:00 2024-08-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-09-01 943108690 ENORMOUS CHANGES INC ENOR 4155670430 1520 LYON STREET SAN FRANCISCO CA 94115 KAILE THOMAS EXECUTIVE DIRECTOR 4155670430 2025-07-09 1 1 KATY BROWN P00650274 9257902600 2025-07-08 2023 2025-03-06 01:10:19Z THE LITTLE SCHOOL KAILE THOMAS 1520 LYON STREET SAN FRANCISCO CA 94115 5579181 0 X WWW.LITTLESCHOOL.ORG X 1990 CA THE LITTLE SCHOOL PROVIDES AN ENRICHING EDUCATIONAL AND CHILDCARE PROGRAM. 21 20 59 100 0 0 1202315 929520 2747178 3495549 173300 286732 7275 11362 4130068 4723163 372216 470590 0 0 2877525 3369523 0 0 17986 698957 785797 3948698 4625910 181370 97253 15300893 16432127 2883286 3211963 12417607 13220164 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 3615555 470590 3501903 PROVIDING AN ENRICHING EDUCATIONAL AND CHILDCARE PROGRAM FOR OVER 100 CHILDREN AGED BETWEEN 2 AND 6 YEARS FROM SEPTEMBER TO JULY. 3615555 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 1 0 0 0 0 0 0 0 0 1 27 0 1 59 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 1 1 1 1 0 CA X CHRIS EDWARDS FINANCE DIRECTOR 4155670430 1520 LYON STREET SAN FRANCISCO CA 94115 MIKE MONTGOMERY PRESIDENT 7.00 X X 0 0 0 CAROLINE HOEVELER VICE PRESIDENT 3.00 X X 0 0 0 SAAD HASAN TREASURER 3.00 X X 0 0 0 OMAR ALAM SECRETARY 3.00 X X 0 0 0 REBECCA BALLEW MEMBER 1.00 X 0 0 0 JAKE ANDERSON BIALIS MEMBER 1.00 X 0 0 0 BRANDI HUDSON MEMBER 1.00 X 0 0 0 JEAN YOUNG HYUN 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 SANDRA KUHN MEMBER 1.00 X 0 0 0 LILY LANGLOIS MEMBER 1.00 X 0 0 0 LAUREN LOKTEV MEMBER 1.00 X 0 0 0 ELIZABETH MEYERDIRK MEMBER 1.00 X 0 0 0 RESHMA MORADA MEMBER 1.00 X 0 0 0 KELCEY MORTON MEMBER 1.00 X 0 0 0 LUIS NANES MEMBER 1.00 X 0 0 0 CATHY SCHEMBER MEMBER 1.00 X 0 0 0 KAILE THOMAS EXECUTIVE DIRECTOR 40.00 X 155913 0 11930 LISA TREADWAY TEACHER 40.00 X 114132 0 24758 SARITA ESCOBAR TEACHER 40.00 X 103923 0 26128 NANCY ONG BUSINESS OPERATIONS MANAGER 40.00 X 106753 0 19327 LAURA ZELLERBACH PROGRAM DIRECTOR 40.00 X 106793 0 11179 587514 0 93322 5 0 1 0 0 189399 100485 639636 34360 929520 TUITION AND FEES 611110 3495549 3495549 3495549 262384 262384 863300 838952 24348 24348 24348 17066 189399 17066 0 TUITION PROCESSING FEE 611710 6354 6354 OTHER INCOME 900099 5008 5008 11362 4723163 3501903 0 291740 470590 470590 173021 166100 6921 2552618 1972400 573744 6474 75800 68434 7303 63 357861 318896 38965 210223 151797 57375 1051 24352 24352 26995 22378 4617 52058 36429 15629 79763 36275 43488 12389 2905 9484 176442 151877 24565 6361 6361 197947 188118 9829 22193 18397 3796 PRE-SCHOOL PROGRAM EXPE 114212 107451 6761 STUDENT TRANSPORTATION 50836 50836 ANNUAL FUND EXPENSE 3477 3477 18772 18772 4625910 3615555 992369 17986 240679 1506120 2571848 2400180 196000 100000 949104 867279 8743 17546 7299538 2236447 5216188 5063091 6118331 6472521 0 5390 15300893 16432127 201084 125191 2682202 3086772 2883286 3211963 X 9371232 10067123 3046375 3153041 12417607 13220164 15300893 16432127 97253 705304 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3119454 532897 126900 3525451 3002486 236644 119676 3119454 3640852 -487809 150557 3002486 3205519 595609 160276 3640852 3112104 382341 288926 3205519 0.53310 0.38898 0.07793 0 0 1500000 1500000 5605514 2095178 3510336 194024 141269 52755 5063091 X 4957877 705304 705304 4252573 470590 470590 4723163 4155320 0 4155320 470590 470590 4625910 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, 2024, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT 470,590. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT 470,590. 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 206465 189399 17066 12716 4350 206465 189399 17066 12716 4350 17066 0 1 0 0 TUITION DISCOUNT 20 470590 FMV CREDIT TO TUITION PART I, LINE 2: THE SCHOOL PROVIDES TUITION ASSISTANCE DIRECTLY TO ELIGIBLE FAMILIES AS A CREDIT AGAINST TUITION DUE. X 1 0 X X 0 0 0 0 0 0 0 1 0 KAILE THOMAS EXECUTIVE DIRECTOR 140776 0 15137 0 0 0 3787 0 8143 0 167843 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED DISCRETIONARY BONUSES IN VARIOUS AMOUNTS FOR EITHER HOLIDAY/YEAR END BONUSES OR MILESTONE BONUSES. 54205 TUITION ASSISTANCE DISCOUNTED TUITION X 2 22142 PUBLICLY TRADED EXCHANGE X DINNER 1 12218 COMPARABLE SALES 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS RATHER THAN THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DIRECTOR FORWARDS THE COMPLETED COPY OF THE FORM 990 TO BOTH 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. 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 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW UPON REQUEST.