Civic Intelligence

Monticello Montessori Charter School Inc.

990 • Fiscal year 2018 • EIN 27-0186469

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 24, 2018

4707 S Sweetwater WayAmmon, ID 83406

(208) 419-0742

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.96x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

1.94x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

58th percentile

6.0%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$87,007

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-4.9%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,699,291

Down $138,512 (-4.9%) from 2017

Net Assets

Up

$108,841

Up $80,707 (+287%) from 2017

Liabilities

Down

$2,590,450

Down $219,219 (-7.8%) from 2017

Revenue

Up

$1,334,976

Up $168,485 (+14%) from 2017

Expenses

Down

$1,254,269

Down $35,330 (-2.7%) from 2017

Net Income

Up

$80,707

Up $203,815 (+166%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $348,297Liabilities 2011: $191,894Net Assets 2011: $156,4032011Assets 2012: $121,684Liabilities 2012: $50,314Net Assets 2012: $71,3702012Assets 2013: $2,535,405Liabilities 2013: $2,493,054Net Assets 2013: $42,3512013Assets 2014: $2,482,999Liabilities 2014: $2,402,704Net Assets 2014: $80,2952014Assets 2015: $2,672,019Liabilities 2015: $2,646,379Net Assets 2015: $25,6402015Assets 2016: $2,826,357Liabilities 2016: $2,675,115Net Assets 2016: $151,2422016Assets 2017: $2,837,803Liabilities 2017: $2,809,669Net Assets 2017: $28,1342017Assets 2018: $2,699,291Liabilities 2018: $2,590,450Net Assets 2018: $108,8412018Assets 2019: $2,940,589Liabilities 2019: $2,768,271Net Assets 2019: $172,3182019Assets 2020: $3,034,815Liabilities 2020: $2,695,232Net Assets 2020: $339,5832020Assets 2021: $3,001,821Liabilities 2021: $2,872,559Net Assets 2021: $129,2622021Assets 2022: $3,398,512Liabilities 2022: $3,077,517Net Assets 2022: $320,9952022Assets 2023: $3,391,380Liabilities 2023: $3,095,644Net Assets 2023: $295,7362023Assets 2024: $3,628,894Liabilities 2024: $2,827,132Net Assets 2024: $801,7622024Assets 2025: $3,792,760Liabilities 2025: $2,827,004Net Assets 2025: $965,7562025

Highlighted filing

2018

Assets$2,699,291
Liabilities$2,590,450
Net Assets$108,841

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $941,8562011Expenses 2012: $1,224,6732012Expenses 2013: $1,046,2262013Revenue 2014: $1,133,937Expenses 2014: $1,095,993Net Income 2014: $37,9442014Revenue 2015: $1,273,883Expenses 2015: $1,076,818Net Income 2015: $197,0652015Revenue 2016: $1,315,069Expenses 2016: $1,189,467Net Income 2016: $125,6022016Revenue 2017: $1,166,491Expenses 2017: $1,289,599Net Income 2017: -$123,1082017Revenue 2018: $1,334,976Expenses 2018: $1,254,269Net Income 2018: $80,7072018Revenue 2019: $1,639,793Expenses 2019: $1,576,316Net Income 2019: $63,4772019Revenue 2020: $1,865,407Expenses 2020: $1,698,142Net Income 2020: $167,2652020Revenue 2021: $1,864,438Expenses 2021: $2,074,759Net Income 2021: -$210,3212021Revenue 2022: $1,825,814Expenses 2022: $1,634,081Net Income 2022: $191,7332022Revenue 2023: $1,751,425Expenses 2023: $1,776,684Net Income 2023: -$25,2592023Revenue 2024: $2,201,621Expenses 2024: $1,695,595Net Income 2024: $506,0262024Revenue 2025: $2,162,091Expenses 2025: $1,998,097Net Income 2025: $163,9942025

Highlighted filing

2018

Revenue$1,334,976
Expenses$1,254,269
Net Income$80,707
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 24, 2018
Return Version
2017v2.2
Gross Receipts
$1,334,976
Mission and Program Overview

Mission

Public education (Local Educational Agency).

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,263,079$2,225,337▼ $37,742
Cash and Non-Interest-Bearing Accounts$147,804$233,500▲ $85,696
Pledges and Grants Receivable$143,959$114,764▼ $29,195
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,837,803$2,699,291▼ $138,512
Other Assets Total$282,961$125,690▼ $157,271
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,251,210$2,216,702▼ $34,508
Other Liabilities$550,334$368,760▼ $181,574
Deferred Revenue$2,067$3,859▲ $1,792
Accounts Payable and Accrued Expenses$6,058$1,129▼ $4,929
Total Liabilities$2,809,669$2,590,450▼ $219,219
Net Assets / Fund Balance
Unrestricted Net Assets$28,134$108,841▲ $80,707
Total Net Assets Fund Balance$28,134$108,841▲ $80,707
Total Liabilities and Net Assets / Fund Balance$2,837,803$2,699,291▼ $138,512

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,609,683$229,954$1,839,637
Land$613,212-$613,212
Equipment$2,442$7,053$9,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erica KemeryAdministratorFT$77,713$9,294$87,007

Board Members and Trustees

NameTitle
Mike O'BlenessChair
Ken GlodoVice Chair
Anthony KinikinMember
Dan ThurmanMember
Janece MooreSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,334,976
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$115,856
Change in Net Assets
$80,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,334,976
Total Revenue per Audited Statements
$1,334,976
Total Revenue per Form 990
$1,334,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$824,348
Other Expenses$429,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$610,811--$610,811
Interest$113,959--$113,959
Other Expenses$91,417$12,676-$91,417
Current Officers, Directors, Trustees, and Key Employees-$82,100-$82,100
Pension Plan Contributions$65,093$10,246-$75,339
Payroll Taxes$46,727$6,281-$53,008
Occupancy$41,120$4,568-$45,688
Depreciation Depletion$37,742--$37,742
Insurance$5,834$648-$6,482
Fees for Services Accounting-$6,175-$6,175
Other Employee Benefits$2,722$368-$3,090
Fees for Services Legal-$1,699-$1,699
Total Functional Expenses$1,129,508$124,761$0$1,254,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,254,269
Total Expenses per Audited Statements$1,254,269
Total Expenses per Form 990$1,254,269
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$320,659
Deferred Inflows - Pension Sources$48,101
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by designated finance personnel prior to filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All public information documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Monticello Montessori
EIN
27-0186469
Phone
2084190742
Address
4707 S Sweetwater Way, Ammon, ID 83406

Signing Officer

Name
Erica Kemery
Title
Administrator
Signed
2018-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erica Kemery
Formed
2009
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
48
Volunteers
95

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0267
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0487299
IRS990/PYRevenuesLessExpensesAmt0-123108
IRS990/PYSalariesCompEmpBnftPaidAmt0802300
IRS990/PYTotalExpensesAmt01289599
IRS990/PYTotalRevenueAmt01166491
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt080707
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01609683
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0229954
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01839637
IRS990ScheduleD/EquipmentGrp/BookValueAmt02442
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07053
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09495
IRS990ScheduleD/ExpensesSubtotalAmt01254269
IRS990ScheduleD/LandGrp/BookValueAmt0613212
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0613212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1320659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt01334976
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02225337
IRS990ScheduleD/TotalExpensesPerForm990Amt01254269
IRS990ScheduleD/TotalLiabilityAmt0368760
IRS990ScheduleD/TotalRevenuePerForm990Amt01334976
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01334976
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01254269
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All public information documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02837803
IRS990/TotalAssetsEOYAmt02699291
IRS990/TotalAssetsGrp/BOYAmt02837803
IRS990/TotalAssetsGrp/EOYAmt02699291
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01334976
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124761
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01129508
IRS990/TotalFunctionalExpensesGrp/TotalAmt01254269
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02809669
IRS990/TotalLiabilitiesEOYAmt02590450
IRS990/TotalLiabilitiesGrp/BOYAmt02809669
IRS990/TotalLiabilitiesGrp/EOYAmt02590450
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028134
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0108841
IRS990/TotalOtherCompensationAmt09294
IRS990/TotalProgramServiceExpensesAmt01129508
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt077713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01334976
IRS990/TotalVolunteersCnt095
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02837803
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02699291
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028134
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0108841
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erica Kemery
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Monticello Montessori
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Charter School Inc
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0270186469
ReturnHeader/Filer/PhoneNum02084190742
ReturnHeader/Filer/USAddress/AddressLine1Txt04707 S Sweetwater Way
ReturnHeader/Filer/USAddress/CityNm0Ammon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083406
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821706729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUEST CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011501 HIGHWAY 95
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083661
ReturnHeader/PreparerPersonGrp/PhoneNum02086421417

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.79$2.83$0.97$2.16$2.00$0.16
2024Detailed filing. Detailed filing data is available for this year.$3.63$2.83$0.80$2.20$1.70$0.51
2023Detailed filing. Detailed filing data is available for this year.$3.39$3.10$0.30$1.75$1.78$0.03
2022Detailed filing. Detailed filing data is available for this year.$3.40$3.08$0.32$1.83$1.63$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.00$2.87$0.13$1.86$2.07$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.03$2.70$0.34$1.87$1.70$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.94$2.77$0.17$1.64$1.58$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.70$2.59$0.11$1.33$1.25$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.84$2.81$0.03$1.17$1.29$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.83$2.68$0.15$1.32$1.19$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.67$2.65$0.03$1.27$1.08$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.48$2.40$0.08$1.13$1.10$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$2.49$0.04$1.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.05$0.07$1.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.19$0.16$0.94