Pretend City the Childrens Museum of Orange County EIN 33-0761254

Pretend City the Childrens Museum of Orange County

EIN  33-0761254 Public charity (501(c)(3)) Irvine, CA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/23/26 · see original filing: IRS
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Size
$1–10M
What they do
Provides enriching educational programs and activities for young children.
Leadership
Ellen Pais · Executive Director · $195K
Money in and out
$5.0M revenue, $4.4M expenses
Bottom line
67% program efficiency

Provides enriching educational programs and activities for young children. For fiscal year 2024 it reported $5.0M in revenue, $4.4M in expenses, and $16.1M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$5.0M
Pt VIII · Ln 12
Total expenses
$4.4M
Pt IX · Ln 25
Net assets
$16.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $577K
Where spending went · Part IX cols B–D
Program services $0.67 Management & general $0.12 Fundraising $0.20
Program efficiency
67%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
20.7mo
months of highly liquid reserves at operating expense rate▼ -7% vs prior filing year
Surplus margin
+12%
revenue over expenses, this year▼ -77% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$5.0M
FY2024▼ -40%
Expenses
$4.4M
FY2024▲ +5%
Total assets
$17.1M
FY2024▼ -1%
Total liabilities
$1.1M
FY2024▼ -43%
Total revenue
$5.0M
Pt VIII · Ln 12
Total expenses
$4.4M
Pt IX · Ln 25
Net assets
$16.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$577K
Total assetsPt X · Ln 16$17.1M
Program-expense ratioPt IX · col B67%
Voting members of governing bodyPt I · Ln 327
Independent voting membersPt I · Ln 427
Mission & Programs · Part III

Where the work happens

1 program service account for $2.9M of program spending, described in the organization's own filed words · FY2024.
01

For 2024, 201,997 children and adults visited Pretend City Children's Museum. That number included 6,456 children and chaperones experiencing Pretend City via 120 subsidized school or group field trips and 1,893 students and chaperones coming via 32 fully funded scholarships field trips.

$2.9Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPretend City the Childrens Museum of Orange County
EINHdr · item D33-0761254
Principal addressHdr · item CIrvine, CA
WebsiteHdr · item Jwww.pretendcity.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A520)
Ruling yearIRS BMFJun 1998

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a27
Independent voting membersPt VI · Ln 1b27
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$195,098Pt VII · Sec A
Chief Development Officer
$182,962Pt VII · Sec A
Chief Operating Officer
$133,763Pt VII · Sec A
Major Gifts Officer
$132,249Pt VII · Sec A
Director of Finance
$110,134Pt VII · Sec A
Director of Human Resources
$105,818Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Ellen Pais’s $195K as Executive Director is at the 82nd percentile of top reported officer pay among 3916 $1–10M arts & culture 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Ellen Pais$195,098$173,678$175,000$41,170
Sue Harrison$182,962$161,458$153,633$144,798$142,143
Sandra Bolton$167,441
Leslie Perovich$151,939$106,996
Sue Harrison$144,025
Maria Tinajero-Dowdle$133,763$122,937$79,955
Barbara Powers$132,249$102,743
Leslie Perovich$123,800

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.

See Pretend City the Childrens Museum of Orange County executive salaries →

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Statement of Revenue

Part VIII
Program service revenue$2.8M · 56%
Contributions & grants$1.9M · 39%
Investment income$230K · 5%
Other revenue$25K · 1%
Program service revenue56%$2.8M
Contributions & grants39%$1.9M
Investment income5%$230K
Other revenue1%$25K
— government grantsLn 1e$248K
Total revenueLn 12$5.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.67 Management & general $0.12 Fundraising $0.20
Program services67%$2.9M
Management & general12%$544K
Fundraising20%$893K
Total functional expensesLn 25$4.4M

Balance Sheet

Part X · end of year
CashLn 1$7.0M
Total assetsLn 16$17.1M
Total liabilitiesLn 26$1.1M
Total net assetsLn 32$16.1M
Months of cash on handcomputed19.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $7.5M · Operating expenses (Pt IX) $4.4M · Less non-cash grants $34K · Cash operating expenses/yr $4.3M
20.7 months
Where the money goes
Program services
Program services $2.9M · Total expenses $4.4M
67%
Management & General
Management & general $544K · Total expenses $4.4M
12%
Fundraising
Fundraising $893K · Total expenses $4.4M
20%
Cost to raise $1
Fundraising expense (3-yr avg) $804K · Solicited contributions (3-yr avg) $4.6M
$0.18 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.9M · Total revenue $5.0M
39%
Government reliance
Government grants $248K · Total revenue $5.0M
5%
Earned-income share
Program service revenue $2.8M · Total revenue $5.0M
56%
Investment reliance
Investment income $230K · Total revenue $5.0M
+5%
Program self-sufficiency
Program service revenue $2.8M · Total expenses $4.4M
64%
Growth & trend
Revenue growth (YoY)
This year $5.0M · Prior year $8.3M
-40%
Revenue CAGR
FY2019 $2.9M · FY2024 $5.0M
+11%
Net-asset trend (YoY)
End of year $16.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $5.0M · Expenses $4.4M
+12%
Liabilities-to-Assets
Total liabilities — · Total assets $17.1M
Net-asset ratio
Net assets $16.1M · Total assets $17.1M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $545K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $17.1M
3%
People & payroll
Highest Reported Total Compensation
Individual Ellen Pais · Reported title Executive Director · Highest reported compensation $195K · Total expenses $4.4M
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $2.6M · Total expenses $4.4M
60%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 67%
Overhead ratio 12%
Fundraising cost ratio 46%
Revenue growth -40%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 12 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$5.0M revenue · viewing · ⤓ 990 PDF
FY2023$8.3M revenue · ⤓ 990 PDF
FY2022$9.8M revenue · ⤓ 990 PDF
FY2021$5.3M revenue · ⤓ 990 PDF
FY2020$3.2M revenue · ⤓ 990 PDF
FY2019$2.9M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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