2026-06-02T15:20:59-07:00 2025-08-31 Crosby & Kaneda CPAs LLP 548 Market St PMB 97503 San Francisco CA 94104 990 2024-09-01 263438302 PREFundorg dba Potrero Kids PREF 4155503300 810 Illinois St San Francisco CA 94107 Stephany Tran Treasurer 2026-06-02 true true Tierna Jensen P02447146 5108352727 2024 2025-03-06 01:10:19Z Yarena Ozuna 810 Illinois St San Francisco CA 94107 3496791 false X www.potrerokids.org X 2009 CA We believe families make San Francisco stronger and more vibrant. We operate a local preschool and bring families together with their neighbors for community events and programs in the Potrero Hill, Dogpatch and Mission Bay community. 7 7 32 11 0 264538 101815 2913197 3318279 79271 67776 3544 8921 3260550 3496791 327507 398380 0 2249285 2344419 0 4691 620973 584102 3197765 3326901 62785 169890 1986106 2306842 378271 529117 1607835 1777725 We believe families make San Francisco stronger and more vibrant. We are committed to helping create a stronger, more vibrant San Francisco by ensuring that Potrero Hill, Dogpatch and Mission Bay families from a diversity of income levels stay and raise their children here. We operate a local preschool and support neighborhood elementary schools. We bring families together with their neighbors for community events and programs. We advocate on behalf of families with SFUSD and other city agencies. false false 2860006 394380 3318279 Potrero Kids at 3rd StreetThis site of our program serves 64 children aged 2 - 5 years old from 8 am - 6 pm 5 days per week. We operate year round and provide breakfast, lunch and 2 snacks per day.Potrero Kids at Daniel WebsterThis site of our program serves 38 children aged 3-5 years old from 8 am - 6 pm 5 days per week. We operate year round and provide breakfast, lunch and 2 snacks per day. 5061 4000 Programming and events designed to bring local families together around issues important to them and to support their engagement, leadership, and participation in the Potrero Hill, Dogpatch and Mission Bay community. 2865067 true true false false false false false false false false false false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 6 0 true 32 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true true false true false false CA X Katherine Burton 4155503300 810 Illinois St San Francisco CA 94107 Yarena Ozuna Head of School 40.00 0.00 X 76034 0 3881 Lorena Zegarra Preschool Chair 3.00 0.00 X X 0 0 0 Jessica Holmes Community Chair 2.00 0.00 X X 0 0 0 Nathan Dushman President 1.00 0.00 X X 0 0 0 Stephany Tran Treasurer 2.00 0.00 X X 0 0 0 Lisa Mandle Secretary 2.00 0.00 X X 0 0 0 Sam Sadle Director 2.00 0.00 X 0 0 0 Sneha Sheth Director 2.00 0.00 X 0 0 0 Sara O'Neill Director 2.00 0.00 X 0 0 0 Roselle Curwen Director 2.00 0.00 X 0 0 0 Melanie Atmadja Director 2.00 0.00 X 0 0 0 76034 3881 0 false false false 0 50744 51071 101815 Food, app, other fees 611600 31995 31995 Tuition 611600 3286284 3286284 3318279 67776 67776 0 0 0 0 0 0 0 Other income 900099 8921 8921 8921 3496791 3318279 76697 4000 4000 394380 394380 0 0 124848 62424 62424 0 1778383 1564025 210559 3799 0 291463 252056 39356 51 149725 129472 19954 299 0 0 75400 75400 0 0 0 92902 79095 13807 0 139317 127748 11292 277 769 769 0 33520 31569 1743 208 916 458 458 0 10856 10691 165 0 0 0 28739 8525 20157 57 Classroom food 188626 188626 Dues, licenses & service fees 13057 11229 1828 0 3326901 2865067 457143 4691 84356 357588 177224 277891 114577 13975 5082 0 0 0 0 35727 10349 0 1574222 1641957 0 0 0 0 1986106 2306842 143867 106769 234404 217224 205124 378271 529117 X 1603440 1773330 4395 4395 1607835 1777725 1986106 2306842 169890 X false true X true false X 971653 322704 249792 264538 101815 1910502 2304444 2754429 2755418 2913197 3318279 14045767 0 0 0 3276097 3077133 3005210 3177735 3420094 15956269 12215 10600 10080 8805 41700 120881 69789 103784 330339 100014 724807 120881 82004 114384 340419 108819 766507 15189762 1140 1078 46350 77938 67776 194282 0 1140 1078 46350 77938 67776 194282 0 4330 1503 5827 3544 8921 24125 3281567 3079714 3057387 3259217 3496791 16174676 0.93910 0.93640 0.01200 0.00880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Enrollment deposits & registration fees 205124 205124 X 3406071 303660 303660 3102411 394380 394380 3496791 3236181 303660 303660 2932521 394380 394380 3326901 Part X : FIN48 Footnote The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of August 31, 2025 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial aid $394380 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial aid $394380 true 0 0 Tuition assistance 27 394380 FMV Reduced Fees Grantmaker's Description of How Grants are Used Student Scholarships: PREFund does a preliminary screening of applicants based on pay stubs, tax returns and self reporting. We then send applicants to SF3C, a government agency that determines their level of need and ability to pay. SF3C then transmits that information to PREFund and we award our tuition assistance to make up the difference between what they are deemed able to pay and what the full tuition amount is.Tuition assistance is given as a reduction in tuition fees, not as funds to the recipient. The amount of reduction and recipients are recorded monthly as awarded. Form 990, Part VI, Section A, Line 1a The Preschool committee is a subset of Board members that is tasked with overseeing the administrative functions of the preschool. Policy changes are still decided at the Board level, as are large expenditures. Form 990, Part VI, Section B, Line 11b Information compiled by Business/Finance Manager, reviewed by Head of School, then reviewed by the Finance Committee of the Board, then reviewed and signed by a select number of Board members, including the Treasurer of the Board of Directors. Form 990, Part VI, Section B, Line 12c Members are required to confirm no conflict of interest exists on a yearly basis. Form 990, Part VI, Section B, Line 15a A subcommittee of the Board is responsible for reviewing the Head of School's goals and determining how many have been completed. They collect information from other schools to determine a fair market rate of salary. All decisions are documented in a yearly compensation letter, as well as performance review report. Form 990, Part VI, Section C, Line 19 Available upon request.