St James Preschool is committed to building, developing and expanding the unique abilities of each child within an atmosphere of joy, friendship, growth and learning.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$130K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $138K a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$130K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 13.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $28K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$350K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 14 voting members
Looks good: 13 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$981K
Spent
$844K
To programs
78%
Net assets
$804K
By yearFY2021–FY2025
Revenue
$981K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$981K
FY2022$1.0M
FY2023$1.0M
FY2024$1.4M
FY2025$1.4M
Expenses
$844K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$844K
FY2022$902K
FY2023$1.0M
FY2024$1.1M
FY2025$1.3M
Net assets
$804K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$804K
FY2022$925K
FY2023$905K
FY2024$1.2M
FY2025$1.4M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $657K Management & general 20% · $167K Fundraising 2% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $130K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$130,248Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Kerry Tronstad’s $148K as Executive Dir. is at the 63rd percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Kerry Tronstad$148,162$142,990$74,423——
Roger Setterfield———$112,152$130,248

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Nurtures children's unique abilities through joyful learning and growth.

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Provided by the organization

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1 program · $657K · in their own filed words · FY2020
01

St. James Preschool offers morning and afternoon sessions for preschool education. During FY 20-21, the Preschool maintained full student enrollment and full staffing during COVID. All teachers were retained on their regular pay. The preschool redesigned its classrooms to conform to SF Health Dept "COVID Pod" regulations.

$657Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$28K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$981K
Ln 12
Fees for servicesLn 2g$757K
Gifts and grantsLn 1h$224K
Investment incomeLn 3$167
Money outPt IX
$844K
Ln 25
Programscol B$657K
Managementcol C$167K
Fundraisingcol D$20K
Owns and owesPt X
$804K
net assets · Ln 32
Cash and savingsLn 1–2$937K
Total assetsLn 16$1.2M
LiabilitiesLn 26$350K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$224K
Government grantsLn 1e$112K
Fees for servicesLn 2g$757K
Investment incomeLn 3$167
Gains on assetsLn 7$0
Total revenueLn 12$981K
Assets in detailPt X, end of year
CashLn 1$380K
SavingsLn 2$556K
Cash and savings togetherLn 1–2$937K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$208K
Other assetsLn 15$0
Total assetsLn 16$1.2M
LiabilitiesLn 26$350K
Net assetsLn 32$804K
OperationsPt I, VI
EmployeesI 510
VolunteersI 613
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$646K$937K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$237K$208K
Total assetsLn 16$890K$1.2M
LiabilitiesLn 26$236K$350K
Net assetsLn 32$655K$804K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$130K$20K$104K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$441K$406K$26K$9K
Pension plan contributionsLn 8$30K$27K$2K$597
Other employee benefitsLn 9$56K$52K$3K$1K
Payroll taxesLn 10$33K$31K$2K$663
Management feesLn 11a$0
Legal feesLn 11b$540$540
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$4K$3K$2K
Office expensesLn 13$11K$10K$635$212
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$47K$44K$3K$949
TravelLn 17$6K$6K$51
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3K$3K$93
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$30K$28K$2K$598
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$37K$28K$9K$395
All other expensesLn 24e$20$20
Total functional expensesLn 25$844K$657K$167K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.3M$166K$1.4M 990 PDF
FY2024 $1.4M$1.1M$287K$1.2M 990 PDF
FY2023 $1.0M$1.0M−$20K$905K 990 PDF
FY2022 $1.0M$902K$121K$925K 990 PDF
FY2021 Viewing $981K$844K$137K$804K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $980,896 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $31,594$224,065
I-9 Program service revenuePrior year $717,172$756,664
I-10 Investment incomePrior year $247$167
I-11 Other revenuePrior year $57,767$0
I-12 Total revenuePrior year $806,780$980,896
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $677,208$690,818
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $170,078$152,924
I-18 Total expensesPrior year $847,286$843,742
I-19 Revenue less expensesPrior year −$40,506$137,154
Part VI · Governance 13 of 14 board members independent, 3 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $980,896 across 10 lines filed
VIII-1e Government grants$111,900
VIII-1f All other contributions, gifts and grants$103,779
VIII-1h Total contributions, gifts and grants$224,065
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $756,664$756,664
VIII-3 Investment incomeExcluded from tax $167$167
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $756,664 · Excluded from tax $167$980,896
Part IX · Statement of functional expenses $843,742 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $19,537 · Management $104,199 · Fundraising $6,512$130,248
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $405,803 · Management $26,465 · Fundraising $8,821$441,089
IX-8 Pension plan contributionsPrograms $26,891 · Management $2,390 · Fundraising $597$29,878
IX-9 Other employee benefitsPrograms $51,932 · Management $3,116 · Fundraising $1,400$56,448
IX-10 Payroll taxesPrograms $30,502 · Management $1,990 · Fundraising $663$33,155
IX-11a Management fees$0
IX-11b Legal feesManagement $540$540
IX-11c Accounting feesManagement $7,042$7,042
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,700$2,700
IX-12 Advertising and promotionPrograms $2,575 · Management $1,785$4,360
IX-13 Office expensesPrograms $9,741 · Management $635 · Fundraising $212$10,588
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $43,686 · Management $2,850 · Fundraising $949$47,485
IX-17 TravelPrograms $5,504 · Management $51$5,555
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,589 · Management $93$2,682
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $27,527 · Management $1,796 · Fundraising $598$29,921
IX-23 InsuranceManagement $5,232$5,232
IX-24 Other expenses (24a–d)Programs $27,687 · Management $8,717 · Fundraising $395$36,799
IX-24e All other expensesManagement $20$20
IX-25 Total functional expensesPrograms $656,674 · Management $166,921 · Fundraising $20,147$843,742
Part X · Balance sheet $1,153,706 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $89,518$380,139
X-2 Savings and temporary cash investmentsStart of year $556,239$556,406
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$5,000
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $7,094$4,620
X-10c Land, buildings and equipment, netStart of year $237,461$207,541
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $890,312$1,153,706
X-17 Accounts payable and accrued expensesStart of year $26,716$35,009
X-19 Deferred revenueStart of year $97,170$112,224
X-25 Other liabilitiesStart of year $111,900$202,270
X-26 Total liabilitiesStart of year $235,786$349,503
X-27 Net assets without donor restrictionsStart of year $654,526$804,203
X-32 Total net assets or fund balancesStart of year $654,526$804,203
X-33 Total liabilities and net assetsStart of year $890,312$1,153,706
Part XI · Reconciliation of net assets $804,203 net assets at year end
XI-1 Total revenue$980,896
XI-2 Total expenses$843,742
XI-3 Revenue less expenses$137,154
XI-4 Net assets at start of year$654,526
XI-8 Prior period adjustments$12,523
XI-10 Net assets at end of year$804,203

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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