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SILVERSPOT NURSERY SCHOOL: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SILVERSPOT NURSERY SCHOOL (EIN 37-1456852)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-25
IRS object ID
202501159349201910
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-25T18:00:11-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814234542PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BPM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE CALIFORNIA STREET SUITE 2500AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941115426ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371456852EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SILVERSPOT NURSERY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSILVBusinessNameControlTxt
Phone4156570142PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14 SOLANO STAddressLine1Txt
CityBRISBANECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKRYSTLE NIXONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4156570142PhoneNum
Signature2025-04-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEANETTE M LEEPreparerPersonNm
PTINP01073684PTIN
Phone4154215757PhoneNum
Preparation2025-04-25PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website AddressSILVERSPOTCOOP.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$154,638GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$19,222ContributionsGiftsGrantsEtcAmt
Program Service Revenue$134,313ProgramServiceRevenueAmt
Investment Income$6InvestmentIncomeAmt
Fundraising Gross Income$54FundraisingGrossIncomeAmt
Special Events Net Income Loss$54SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$998GrossSalesOfInventoryAmt
Cost Of Goods Sold$672CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$326GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$45OtherRevenueTotalAmt
Total Revenue$153,966TotalRevenueAmt
Benefits Paid To Or For Members$75,729BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$81,295SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$7,517FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$25,295OtherExpensesTotalAmt
Total Expenses$189,836TotalExpensesAmt
Excess Or Deficit For Year-$35,870ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$88,925NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$53,055NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$88,886BOYAmt
EOY$62,538EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$14,039BOYAmt
EOY$6,017EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$102,925BOYAmt
EOY$68,555EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,000BOYAmt
EOY$15,500EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$88,925BOYAmt
EOY$53,055EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeSILVERSPOT IS A PARENT-RUN, NON-PROFIT NURSERY SCHOOL WORKING TO CREATE A COMMUNITY OF ENCOURAGEMENT AND LEARNING FOR FAMILES. WE OFFER PRESCHOOL EDUCATION FOR CHILDREN AGES 2-6 YEARS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomOUR PURPOSE IS TO PROVIDE A POSITIVE, SAFE HEALTHY ENVIRONMENT IN WHICH CHILDREN LEARN THROUGH PLAY-BASED CURRICULUM. WE OFFER PRESCHOOL EDUCATION FOR CHILDREN AGES 2 TO 6 YEARS.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$172,285ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$172,285TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DIANA JI
TEACHER/DIRECTOR40.00$81,295$0$0
EMRAH ARSLANTURK
PRESIDENT (THRU 6/30/24)4.00$0$0$0
THOMAS FAUST
VICE PRESIDENT (FROM 1/26 TO 6/30)4.00$0$0$0
KRYSTLE NIXON
CO-TREASURER4.00$0$0$0
KRISTINA VERNALE
CO-TREASURER (THRU 12/31/23)4.00$0$0$0
CASSANDRA VILLA
SSFFPPNS (THRU 6/30/24)4.00$0$0$0
INGRID LEE
SECRETARY (THRU 6/30/24)4.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRYSTLE NIXONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1125 MARIPOSA STAddressLine1Txt
CityBRISBANECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94005ZIPCd
FieldValueIRS element (for citing)
Phone4156570142PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School OperatingYes (1)SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationWE HAVEN'T USED PRINT OR BROADCAST MEDIA TO SOLICIT FAMILIES FOR ENROLLMENT, WE HAVE DISTRIBUTED OUR BROCHURES AND DEPENDED ON WORD OF MOUTH & OUR WEBSITE. ALL HAVE NONDISCRIMINATORY VERBIAGE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST INCOME. AMOUNT: 6.
FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORYINCOME: GROSS RECEIPTS: 998. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 672. GROSS PROFIT: 326. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 672. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 672.
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUEDESCRIPTION: MISCELLANEOUS REVENUE. AMOUNT: 45.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: PROGRAM EXPENSES. AMOUNT: 4,391. DESCRIPTION: PAYROLL FEES. AMOUNT: 3,353. DESCRIPTION: UTILITIES. AMOUNT: 3,759. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 1,391. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 2,098. DESCRIPTION: OTHER EXPENSES. AMOUNT: 944. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,477. DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 1,500. DESCRIPTION: SANTA PHOTOS. AMOUNT: 110. DESCRIPTION: INSURANCE. AMOUNT: 6,022. DESCRIPTION: TAXES & LICENSES. AMOUNT: 250. TOTAL TO FORM 990-EZ, LINE 16: 25,295.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 10,000. END OF YEAR AMOUNT: 0. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 3,070. END OF YEAR AMOUNT: 5,048. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 969. END OF YEAR AMOUNT: 969.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 14,000. END OF YEAR AMOUNT: 15,500.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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