2026-05-14T12:53:40-05:00 2025-06-30 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2024-07-01 205758127 PRESIDIO KNOLLS SCHOOL INC PRES 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 GILLIAN WILSON CFOO 4152020770 2026-05-12 1 1 KRISTEN M BASS P01247587 6022646835 2026-05-12 2024 2025-03-06 01:10:19Z CHRIS LIVACCARI 250 10TH STREET SAN FRANCISCO CA 94103 22812497 0 X WWW.PRESIDIOKNOLLS.ORG X 2006 CA TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF... TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. 21 20 158 50 0 0 1076143 2719459 17115493 19083218 558921 942416 726873 506 19477430 22745599 1100830 1874951 0 0 11915472 13647029 0 51000 549315 5588325 5430125 18604627 21003105 872803 1742494 70636642 74821141 39002254 41459733 31634388 33361408 X OUR MISSION IS TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE EDUCATION AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. 0 0 15811298 1874951 19083724 PRESIDIO KNOLLS SCHOOOL (PKS) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL SCHOOL FOUNDED AS A PRESCHOOL IN 2006 IN SAN FRANCISCO, CALIFORNIA, OFFERING A REGGIO EMILIA INSPIRED EDUCATIONAL APPROACH WITH MANDARIN IMMERSION PROGRAM. IN 2012, THE SCHOOL BEGAN AN EMERGING K-8 PROGRAM. DURING THE YEAR ENDED JUNE 30, 2025, ENROLLMENT IN THE SCHOOL, CURRENTLY WITH PRESCHOOL THROUGH 8TH GRADE, WAS APPROXIMATELY 400 STUDENTS.AUXILIARY PROGRAMS PROVIDE STUDENTS WITH OPPORTUNITIES TO ENGAGE IN SUPERVISED ACTIVITIES BEYOND THE REGULAR SCHOOL DAY IN A FAMILIAR SCHOOL ENVIRONMENT. PROGRAMS INCLUDE EXTENDED CARE, ENRICHMENT CLASSES, ATHLETICS, AND SUMMER CAMP OFFERINGS. (SEE SCHEDULE O)EXTENDED CARE IS OFFERED BEFORE AND AFTER SCHOOL WITH ADVANCE REGISTRATION. ACTIVITIES INCLUDE OUTDOOR PLAY, FREE-CHOICE ACTIVITY CENTERS, AND SNACKS FOR PRESCHOOL STUDENTS, AND SUPERVISED FREE PLAY AND OUTDOOR ACTIVITIES FOR ELEMENTARY AND MIDDLE SCHOOL STUDENTS. OPTIONAL FEE-BASED ENRICHMENT CLASSES ARE AVAILABLE DURING EXTENDED CARE HOURS.ENRICHMENT PROGRAMS ARE OFFERED THROUGHOUT THE SCHOOL YEAR ON CAMPUS AND INCLUDE A VARIETY OF FEE-BASED CLASSES SUCH AS ART, ROBOTICS, CHESS, LANGUAGE, PERFORMING ARTS, AND OTHER SEASONAL OFFERINGS FOR PRESCHOOL THROUGH MIDDLE SCHOOL STUDENTS.ATHLETICS PROGRAMS PROMOTE PHYSICAL FITNESS, TEAMWORK, AND SOCIAL-EMOTIONAL DEVELOPMENT THROUGH PARTICIPATION IN RECREATIONAL LEAGUES AND SEASONAL SPORTS SUCH AS SOCCER, VOLLEYBALL, BASKETBALL, AND FUTSAL. PROGRAMS ARE OPEN TO ALL INTERESTED STUDENTS.SUMMER CAMP OFFERS A K-8 MANDARIN IMMERSION PROGRAM FOR ENROLLED STUDENTS AND THE BROADER COMMUNITY, PROVIDING EDUCATIONAL AND RECREATIONAL ACTIVITIES DURING THE SUMMER MONTHS. 15811298 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 158 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X AILEEN DE LEON 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 THERESA JOHNSON CHAIR 5.00 X X 0 0 0 WENDY WONG TRESURER 5.00 X X 0 0 0 ALEJANDRA RINCON TRUSTEE 5.00 X 0 0 0 ALI NAZER TRUSTEE 5.00 X 0 0 0 BETTY LUK TRUSTEE 5.00 X 0 0 0 CHRISTY LAO TRUSTEE 5.00 X 0 0 0 EMILIA DAMJANOVIC TRUSTEE 5.00 X 0 0 0 EMMA COCKS TRUSTEE 5.00 X 0 0 0 JAMIE WONG TRUSTEE 5.00 X 0 0 0 JANETTE FONG TRUSTEE 5.00 X 0 0 0 JASON WILLIAMS TRUSTEE 5.00 X 0 0 0 JEVAN SOO TRUSTEE 5.00 X 0 0 0 KIRK LAND TRUSTEE 5.00 X 0 0 0 LILY FU TRUSTEE 5.00 X 0 0 0 MARK ROCHE TRUSTEE 5.00 X 0 0 0 MARY MERCER TRUSTEE 5.00 X 0 0 0 NANCY HONG TRUSTEE 5.00 X 0 0 0 ROB TSAI TRUSTEE 5.00 X 0 0 0 SONIA WADHAWAN TRUSTEE 5.00 X 0 0 0 TING CHEN TRUSTEE 5.00 X 0 0 0 WILL CHU TRUSTEE 5.00 X 0 0 0 CHRISTOPHER LIVACCARI HEAD OF SCHOOL 40.00 X 453088 0 22589 GILLIAN WILSON CFOO 40.00 X 205395 0 6426 SIMONA CHONGO HEAD OF PRESCHOOL 40.00 X 156991 0 14298 LORRAINE CHAO HEAD OF ELEMENTARY 40.00 X 188399 0 12231 MICHAEL LEVY HEAD OF MIDDLE SCHOOL 40.00 X 201445 0 15646 AILEEN DE LEON DIRECTOR OF FINANCE 40.00 X 158064 0 14316 ELIZABETH HEUSER WELLNESS LEAD 40.00 X 134680 0 13599 LARRY ROADCAP FORMER CFOO 40.00 X 170453 0 11234 1668515 0 110339 21 1 1 0 MOONSHOT LAB LLC 721 S FIGUEROA BELL CA 90201 AUXILLARY - ENRICHMENT AND CAMP 159114 CBIZ CPAS 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 AUDITING SERVICES 130033 CAMPUS LLC PO BOX 147029 GAINESVILLE FL 32614 CONSULTING SERVICES 115143 INTELLIGENT TECHNICAL SOLUTION LLC 3330 WEST DESERT INN ROAD SUITE B LAS VEGAS NV 89102 IT SERVICES 111236 4 88365 1569714 1061380 109300 2719459 TUITION AND FEES 611600 17521556 17521556 AUXILIARY PROGRAMS 611600 1561662 1561662 19083218 942416 942416 66898 88365 66898 0 OTHER INCOME 611600 506 506 506 22745599 19083724 0 942416 1874951 1874951 850061 293120 386929 170012 10655201 8528468 1988576 138157 257085 207203 46772 3110 1148857 889507 232500 26850 735825 565255 151299 19271 17552 17552 134438 134438 51000 51000 353004 19698 312928 20378 70052 10234 58782 1036 98163 2918 91334 3911 209101 209101 596881 454226 126539 16116 212392 96655 112689 3048 776645 591027 164649 20969 1418801 1079707 300786 38308 144166 144166 EDUCATIONAL SUPPLIES 1188351 1173593 14758 DUES AND SUBSCRIPTIONS 122950 18811 98861 5278 BAD DEBT EXPENSE 4995 4995 82634 5925 49833 26876 21003105 15811298 4642492 549315 14118823 7728846 0 10145401 4995 0 6876223 8732399 67819 50255 128286 133172 58340885 10309817 49440496 48031068 70636642 74821141 1776077 2070801 11501843 13654925 25724334 25734007 39002254 41459733 X 31629393 33361408 4995 0 31634388 33361408 70636642 74821141 1742494 -15474 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15503707 15503707 3163479 966619 2196860 39258818 8946475 30312343 413263 395105 18158 1618 1618 0 48031068 X 20855174 -15474 -1874951 -1890425 22745599 0 22745599 19128154 0 19128154 1874951 1874951 21003105 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS NETTED AGAINST TUITION ON AUDITED STATEMENTS -1,874,951. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS NETTED AGAINST TUITION ON AUDITED STATEMENTS 1,874,951. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATORY POLICY IS INLCUDED IN THE WELCOME PAGE UNDER ADMISSION SECTION IN SCHOOL WEBSITE. HTTPS://WWW.PRESIDIOKNOLLS.ORG/ADMISSIONS-WELCOME. SCHEDULE E, PART I, LINE 6 PRESIDIO KNOLLS SCHOOL QUALIFIES FOR PRESCHOOL FOR ALL / HEADSTART / FIRST FIVE FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM AND SOME OF 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO TO QUALIFY. X X X X 1 JOY RAISING LLC PO BOX 2796 SARATOGA CA 95070 ADVANCEMENT SUPPORT 0 0 51000 -51000 51000 -51000 SPRING GALA 155263 88365 66898 66898 155263 88365 66898 66898 66898 0 1 TUITION ASSISTANCE AWARDS AND AUXILIARY DISCOUNTS 46 1071453 FAIR VALUE OF ADJUSTED TUITION TUITION ASSISTANCE PROVIDED BY THE SCHOOL AS A DISCOUNT TO COST PRESCHOOL FOR ALL PROGRAM, TUITION CREDITS 62 784748 FAIR VALUE OF ADJUSTED TUITION ELFA TUITION CREDITS APPLIED TO COST ANNUAL TUITION CREDITS 75 18750 FAIR VALUE OF ADJUSTED TUITION TUITION CREDITS APPLIED TO COST PART I, LINE 2: THE SCHOOL OFFERS ADJUSTED TUITION ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. AN INDEPENDENT THIRD-PARTY SERVICE, CLARITY, USED BY MANY SCHOOLS, PROVIDES AN OBJECTIVE EVALUATION OF EACH FAMILY'S FINANCIAL NEED. BASED ON THIS ASSESSMENT AND AVAILABLE FUNDING, GRANTS ARE AWARDED TO AS MANY ELIGIBLE APPLICANTS AS POSSIBLE. ADDITIONAL PROGRAMS MAY ALSO HELP OFFSET TUITION COSTS. PKS IS AN APPROVED PROVIDER FOR ELFA FUNDING THROUGH THE CITY OF SAN FRANCISCO FOR FAMILIES EARNING LESS THAN 150% OF AREA MEDIAN INCOME. FAMILIES ARE ENCOURAGED TO COMPLETE THE STANDARD ADMISSIONS AND ADJUSTED TUITION APPLICATION PROCESS, AFTER WHICH ELIGIBILITY IS EVALUATED TO DETERMINE WHETHER ELFA FUNDING MAY FURTHER REDUCE TUITION. X X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER LIVACCARI HEAD OF SCHOOL 453088 0 0 0 0 0 10350 0 12239 0 475677 0 0 0 MICHAEL LEVY HEAD OF MIDDLE SCHOOL 201445 0 0 0 0 0 6043 0 9603 0 217091 0 0 0 GILLIAN WILSON CFOO 205395 0 0 0 0 0 6162 0 264 0 211821 0 0 0 LORRAINE CHAO HEAD OF ELEMENTARY 188399 0 0 0 0 0 0 0 12231 0 200630 0 0 0 LARRY ROADCAP FORMER CFOO 170453 0 0 0 0 0 5114 0 6120 0 181687 0 0 0 AILEEN DE LEON DIRECTOR OF FINANCE 158064 0 0 0 0 0 4742 0 9574 0 172380 0 0 0 SIMONA CHONGO HEAD OF PRESCHOOL 156991 0 0 0 0 0 4710 0 9588 0 171289 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 201563466 2022-12-01 33000000 TO REFINANCE PURCHASE PRICE 0 0 0 A 27500000 277275 13636271 17086455 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 1 COMPASS BANK 7.000000000000 0 0 0 0 1 A 1 CHRISTOPHER LIVACCARI HEAD OF SCHOOL PERSONAL LOAN X 100000 50255 0 1 1 50255 26392 TUITION ASSISTANCE DISCOUNTED TUITION 34118 TUITION REMISSION TUITION REMISSION IS AN EMPLOYEE BENEFIT X 6 109300 STOCK FAIR VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD EXECUTIVE COMMITTEE, BOARD FINANCE COMMITTEE AND BOARD FUNDRAISING/DEVELOPMENT COMMITTEE REVIEW THE TAX RETURN PRIOR TO FILING. THE BOARD FINANCE COMMITTEE APPROVES THE FINAL TAX RETURN PRIOR TO FILING. AFTER FILING, THE PUBLIC DISCLOSURE COPY IS SHARED WITH ALL COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY APPLICABLE TO BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. COVERED INDIVIDUALS ARE REQUIRED TO PROVIDE WRITTEN DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON HIRE, ELECTION, OR APPOINTMENT AND ANNUALLY THEREAFTER, INCLUDING DIRECT OR INDIRECT FINANCIAL INTERESTS, BUSINESS AFFILIATIONS, NONPROFIT INVOLVEMENT, AND INTERESTS OF FAMILY MEMBERS OR SIGNIFICANT OTHERS. THESE DISCLOSURES ARE COLLECTED AND REVIEWED BY THE CORPORATE SECRETARY AND CONTROLLER AND MAINTAINED ON FILE. FOLLOWING DISCLOSURE, THE INDIVIDUAL WILL NOT PARTICIPATE IN THE DISCUSSION OR DECISION-MAKING PROCESS. POTENTIAL CONFLICTS ARE REPORTED TO THE CHIEF OPERATING OFFICER (COO), AND THE EXECUTIVE COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS AND WHETHER ADDITIONAL ACTIONS ARE NECESSARY. IF A DISPUTE ARISES REGARDING THE EXISTENCE OF A CONFLICT, THE HEAD OF SCHOOL DETERMINES WHETHER A CONFLICT EXISTS FOR EMPLOYEES AND ESTABLISHES THE APPROPRIATE RESPONSE, WHILE THE BOARD OF TRUSTEES DETERMINES CONFLICTS INVOLVING THE HEAD OF SCHOOL OR MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE SALARY IS DETERMINED BASED ON A COMPARABILITY STUDY AND VOTED ON BY THE BOARD. OTHER OFFICERS SALARIES ARE DETERMINED BASED ON ANNUAL BUDGET AND VOTED ON BY THE BOARD. A COMPARATIVE STUDY IS PERFORMED AND DATA FROM THE CAL-ISBOA SALARY SURVEY ARE USED TO DETERMINE THE SALARIES FOR THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.