Ucp San Diego

Tax-deductible

San Diego, CA501(c)(3)EducationEIN 46-1740672Revenue $1.4M in FY2025

On file with the IRSsdcooppreschool.org4190 Front St, 92103-2030 · San Diego, CATax-exempt since Jul 2014School — 170(b)(1)(A)(ii)

This page gets seen. Tell your story. Claim this org.

The mission of the San Diego cooperative preschool is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff. Through a play-based program that attends to the whole child, we provide a model of community that will sustain and enrich our children throughout their lives.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 25 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
5 of 5
filings with a surplus
Average surplus $122K a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $98
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$227K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 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
$1.4M
+26% vs prior year
Spent
$1.2M
To programs
91%
Net assets
$698K
By yearFY2021–FY2025
Revenue
$1.4M
FY2025▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2021$986K
FY2022$991K
FY2023$1.1M
FY2024$1.1M
FY2025$1.4M
Expenses
$1.2M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$805K
FY2022$934K
FY2023$989K
FY2024$1.1M
FY2025$1.2M
Net assets
$698K
FY2025▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2021$271K
FY2022$328K
FY2023$398K
FY2024$450K
FY2025$698K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2014.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $1.0M Management & general 8% · $92K Fundraising 1% · $17K

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

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
At Large
$0Pt VII · Sec A
Staff Repres
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec Directo
$0Pt VII · Sec A

Stephanie Larson’s $63K as Executive Di is at the 11th percentile of top reported officer pay among 3395 $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.

See Ucp San Diego executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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

Nurturing children, parents, and staff through play-based education and community support.

Questions for Ucp San Diego

Tap to ask. Ucp San Diego sees how many people are interested.

Your first name shows with your question. Ucp San Diego answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $1.0M · in their own filed words · FY2024
01

The mission of the san diego cooperative preschool is to provide the highest quality care, while creating a nurturing and supportive community of children, parents, and highly skilled staff.

$1.0Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$98

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.1M
Gifts and grantsLn 1h$239K
Investment incomeLn 3$69K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.0M
Managementcol C$92K
Fundraisingcol D$17K
Owns and owesPt X
$698K
net assets · Ln 32
Cash and savingsLn 1–2$873K
Total assetsLn 16$924K
LiabilitiesLn 26$227K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$239K
Government grantsLn 1e$235K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$69K
Other incomeLn 4–11$17K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$524K
SavingsLn 2$349K
Cash and savings togetherLn 1–2$873K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$5K
Total assetsLn 16$924K
LiabilitiesLn 26$227K
Net assetsLn 32$698K
OperationsPt I, VI
EmployeesI 518
VolunteersI 625
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$664K$873K
Land, buildings, equipmentLn 10c$41K$37K
Total assetsLn 16$721K$924K
LiabilitiesLn 26$270K$227K
Net assetsLn 32$450K$698K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$722K$649K$58K$14K
Pension plan contributionsLn 8$18K$16K$1K$363
Other employee benefitsLn 9$64K$58K$5K$1K
Payroll taxesLn 10$59K$53K$5K$1K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$52K$51K$556$74
Other fees for servicesLn 11g−$761−$761
Office expensesLn 13$2K$799$799
Information technologyLn 14$4K$2K$2K
OccupancyLn 16$138K$122K$16K
Conferences, conventions and meetingsLn 19$20K$20K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$11K$10K$1K
Other expenses (24a–d)Ln 24$35K$34K$870
All other expensesLn 24e$24K$22K$2K
Total functional expensesLn 25$1.2M$1.0M$92K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$1.2M$247K$698K 990 PDF
FY2024 $1.1M$1.1M$52K$450K 990 PDF
FY2023 $1.1M$989K$70K$398K 990 PDF
FY2022 $991K$934K$57K$328K 990 PDF
FY2021 $986K$805K$181K$271K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,405,579 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $50,720$238,517
I-9 Program service revenuePrior year $1,059,494$1,080,912
I-10 Investment incomePrior year $12,484$68,839
I-11 Other revenuePrior year −$4,178$17,311
I-12 Total revenuePrior year $1,118,520$1,405,579
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $836,384$862,816
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $230,144$295,649
I-18 Total expensesPrior year $1,066,528$1,158,465
I-19 Revenue less expensesPrior year $51,992$247,114
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,405,579 across 7 lines filed
VIII-1e Government grants$235,122
VIII-1f All other contributions, gifts and grants$3,395
VIII-1h Total contributions, gifts and grants$238,517
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,080,912$1,080,912
VIII-3 Investment incomeRelated to mission $68,839$68,839
VIII-8 Net income from fundraising events$17,311
VIII-12 Total revenueRelated to mission $1,149,751$1,405,579
Part IX · Statement of functional expenses $1,158,465 across 16 lines filed
IX-7 Other salaries and wagesPrograms $649,484 · Management $57,732 · Fundraising $14,433$721,649
IX-8 Pension plan contributionsPrograms $16,342 · Management $1,453 · Fundraising $363$18,158
IX-9 Other employee benefitsPrograms $57,734 · Management $5,132 · Fundraising $1,283$64,149
IX-10 Payroll taxesPrograms $52,974 · Management $4,709 · Fundraising $1,177$58,860
IX-11b Legal feesPrograms $3,178$3,178
IX-11c Accounting feesPrograms $51,448 · Management $556 · Fundraising $74$52,078
IX-11g Other fees for servicesPrograms −$761−$761
IX-13 Office expensesPrograms $799 · Management $799$1,598
IX-14 Information technologyPrograms $1,973 · Management $1,974$3,947
IX-16 OccupancyPrograms $122,147 · Management $15,701$137,848
IX-19 Conferences, conventions and meetingsPrograms $20,156$20,156
IX-20 InterestPrograms $3,430$3,430
IX-22 Depreciation, depletion and amortizationPrograms $3,830$3,830
IX-23 InsurancePrograms $10,244 · Management $1,138$11,382
IX-24 Other expenses (24a–d)Programs $34,365 · Management $870$35,235
IX-24e All other expensesPrograms $21,627 · Management $2,101$23,728
IX-25 Total functional expensesPrograms $1,048,970 · Management $92,165 · Fundraising $17,330$1,158,465
Part X · Balance sheet $924,116 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $318,422$523,904
X-2 Savings and temporary cash investmentsStart of year $345,816$349,308
X-9 Prepaid expenses and deferred chargesStart of year $10,922$8,632
X-10c Land, buildings and equipment, netStart of year $40,518$37,272
X-15 Other assetsStart of year $5,000$5,000
X-16 Total assetsStart of year $720,678$924,116
X-25 Other liabilitiesStart of year $140,979$103,547
X-26 Total liabilitiesStart of year $270,273$226,597
X-27 Net assets without donor restrictionsStart of year $450,405$697,519
X-32 Total net assets or fund balancesStart of year $450,405$697,519
X-33 Total liabilities and net assetsStart of year $720,678$924,116
Part XI · Reconciliation of net assets $697,519 net assets at year end
XI-1 Total revenue$1,405,579
XI-2 Total expenses$1,158,465
XI-3 Revenue less expenses$247,114
XI-4 Net assets at start of year$450,405
XI-10 Net assets at end of year$697,519

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.