The Primary School Bay Area

Nonprofit profile at a glance

EIN
844481558
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
San Leandro, CA, USA
Phone
6195153293
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,786,130
Expenses
$2,666,704
Assets
$781,667
Liabilities
$372,788

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JAIME KIDD (CEO & PRESIDENT)
  • COURTNEY GARCIA (FORMER CEO & PRESIDENT)
  • NATASHA HALL-SEVILLA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • COURTNEY GARCIA (FORMER CEO & PRESIDENT): $230,833 total reported compensation
  • JAIME KIDD (CEO & PRESIDENT): $223,964 total reported compensation
  • NATASHA HALL-SEVILLA (EXECUTIVE DIRECTOR): $161,894 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To foster each child's well-being as a foundation for academic and life success by drawing on the strengths of the child's entire community including family, educators, and medical and mental health providers.

What it reported doing in 2024

See schedule othe primary school bay area is expanding the boundaries of traditional education. Our comprehensive school model weaves together education, health, and family support services to ensure underserved children have the system of care they need to lead meaningful and emotionally, mentally, and physically healthy lives. Our approach has three defining characteristics: 1) start early. We start early. We start working with parents and enroll children into our program as early as birth to reach them at their most critical stage in development. 2) partner with parents.we partner with parents. We believe that when parents thrive, children thrive, so we support the wellness and growth of parents alongside the growth of their children. 3) integrate services.our unique model unites health care and education, building a multidisciplinary team and holistic system of care around a child's full needs.in april 2025, the organization announced that the bay area campus will be closing at the end of the 2025-2026 school year (june 2026). The organization will continue to operate in a reduced capacity as remaining funds and assets are dispersed in accordance with the organization's asset distribution plan.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 80
  • Accountability: 42
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.9%; rating input score 72
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.3%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 32.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -37.6% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -63.5% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 71.9% of revenue deployed · 75.1% of spending went to programs
  • Governance: 0 of 1 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $231K · 6 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.