Civic Intelligence

Central Montessori Academy

EIN 31-0966178 • 501(c)3 • Cincinnati, OH

Profile

To provide a montessori-type education to students who will develop into self-motivated, self-disciplined, active, independent learners possessing positive values to last a lifetime.

1904 Springdale RoadCincinnati, OH 45231

www.centralmontessoriacademy.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.25x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$52,836

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

16th percentile

-8.8%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,359,997

Up $967,621 (+69%) from 2023

Liabilities

Up

$1,014,286

Up $670,153 (+195%) from 2023

Net Assets

Up

$1,345,711

Up $297,468 (+28%) from 2023

Revenue

Down

$1,853,685

Down $171,469 (-8.5%) from 2023

Expenses

Down

$1,556,218

Down $498,452 (-24%) from 2023

Net Income

Up

$297,467

Up $326,983 (+1108%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $1,709,648Liabilities 2012: $704,291Net Assets 2012: $1,005,3572012Assets 2013: $1,684,296Liabilities 2013: $657,973Net Assets 2013: $1,026,3232013Assets 2014: $1,670,617Liabilities 2014: $629,576Net Assets 2014: $1,041,0412014Assets 2015: $1,651,491Liabilities 2015: $571,652Net Assets 2015: $1,079,8392015Assets 2016: $1,716,329Liabilities 2016: $527,312Net Assets 2016: $1,189,0172016Assets 2017: $1,779,468Liabilities 2017: $507,667Net Assets 2017: $1,271,8012017Assets 2018: $1,830,340Liabilities 2018: $499,015Net Assets 2018: $1,331,3252018Assets 2019: $1,668,200Liabilities 2019: $463,283Net Assets 2019: $1,204,9172019Assets 2020: $1,594,570Liabilities 2020: $575,274Net Assets 2020: $1,019,2962020Assets 2021: $1,562,216Liabilities 2021: $377,707Net Assets 2021: $1,184,5092021Assets 2022: $1,424,782Liabilities 2022: $350,606Net Assets 2022: $1,074,1762022Assets 2023: $1,392,376Liabilities 2023: $344,133Net Assets 2023: $1,048,2432023Assets 2024: $2,359,997Liabilities 2024: $1,014,286Net Assets 2024: $1,345,7112024

Highlighted filing

2024

Assets$2,359,997
Liabilities$1,014,286
Net Assets$1,345,711

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,011,8242012Expenses 2013: $1,048,8702013Revenue 2014: $1,117,866Expenses 2014: $1,126,230Net Income 2014: -$8,3642014Revenue 2015: $1,180,122Expenses 2015: $1,119,301Net Income 2015: $60,8212015Revenue 2016: $1,329,948Expenses 2016: $1,195,035Net Income 2016: $134,9132016Revenue 2017: $1,198,331Expenses 2017: $1,144,796Net Income 2017: $53,5352017Revenue 2018: $1,331,437Expenses 2018: $1,292,309Net Income 2018: $39,1282018Revenue 2019: $1,365,692Expenses 2019: $1,482,997Net Income 2019: -$117,3052019Revenue 2020: $1,298,100Expenses 2020: $1,470,496Net Income 2020: -$172,3962020Revenue 2021: $1,503,082Expenses 2021: $1,440,834Net Income 2021: $62,2482021Revenue 2022: $1,698,269Expenses 2022: $1,710,341Net Income 2022: -$12,0722022Revenue 2023: $2,025,154Expenses 2023: $2,054,670Net Income 2023: -$29,5162023Revenue 2024: $1,853,685Expenses 2024: $1,556,218Net Income 2024: $297,4672024

Highlighted filing

2024

Revenue$1,853,685
Expenses$1,556,218
Net Income$297,467

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$1,875,369
Mission and Program Overview

Mission

To provide a montessori-type education to students who will develop into self-motivated, self-disciplined, active, independent learners possessing positive values to last a lifetime.

As members of a community of children, parents and teachers, rooted in the montessori philosophy, our students will develop into self-motivated, self-disciplined, active, independent learners possessing positive values to last a lifetime.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$870,726$880,422▲ $9,696
Accounts Receivable$28,819$671,357▲ $642,538
Investments in Publicly Traded Securities$381,856$471,856▲ $90,000
Cash and Non-Interest-Bearing Accounts$108,088$204,422▲ $96,334
Prepaid Expenses and Deferred Charges$2,887$131,940▲ $129,053
Total Assets$1,392,376$2,359,997▲ $967,621
Liabilities
Deferred Revenue$62,543$818,500▲ $755,957
Mortgage Notes Payable Secured by Investment Property$219,574$180,924▼ $38,650
Accounts Payable and Accrued Expenses$62,016$14,862▼ $47,154
Total Liabilities$344,133$1,014,286▲ $670,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,014,900$1,312,368▲ $297,468
Net Assets With Donor Restrictions$33,343$33,343→ $0
Total Net Assets Fund Balance$1,048,243$1,345,711▲ $297,468
Total Liabilities and Net Assets / Fund Balance$1,392,376$2,359,997▲ $967,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$721,028$769,709$1,490,737
Equipment$47,488$154,498$201,986
Land$111,906-$111,906
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rene SteinkampHead of SchoolFT$68,572$68,572

Board Members and Trustees

NameTitle
Kelley Payton-reedPresident
Jessica DriverVice President
Robert SmithMember at Large
Andrew WyborskiSecretary
Cassie WolfTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$320,571
Program Service Revenue
$1,423,039
Investment Income
$0
Other Revenue
$110,075
All Other Contributions
$4,586
Change in Net Assets
$297,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$973,193
Other Expenses$583,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$598,386$180,341-$778,727
Occupancy$65,206$7,245-$72,451
Payroll Taxes$72,065--$72,065
All Other Expenses$64,998$3,684-$68,682
Current Officers, Directors, Trustees, and Key Employees$68,572--$68,572
Depreciation Depletion$51,607$5,734-$57,341
Other Employee Benefits$53,829--$53,829
Fees for Services Accounting-$43,042-$43,042
Other Expenses$23,486$2,610-$26,096
Information Technology-$26,045-$26,045
Office Expenses-$22,187-$22,187
Fees for Services Other$14,451$5,746-$20,197
Insurance$8,179$909-$9,088
Interest$7,121$791-$7,912
Advertising-$7,423-$7,423
Conferences and Meetings$1,296$144-$1,440
Total Functional Expenses$1,246,541$309,677$0$1,556,218
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,649
Fundraising Direct Expenses$21,684
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fund$40,058$40,058$0$40,058
Walk-a-thon$23,635$23,635$1,583$22,052
Total Events$81,649$81,649$21,684$59,965
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
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, Section A, Line 7A

The board of trustees are voted in by the association members.

Form 990, Part VI, Section B, Line 11B

The board is provided with a draft copy of the 990 for review prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Central Montessori Academy
EIN
31-0966178
Phone
5137425800
Address
1904 SPRINGDALE ROAD, CINCINNATI, OH 45231

Signing Officer

Name
Eric Dustman
Title
President
Phone
5137425800
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Dustman
Formed
1979
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
44
Volunteers
15

Preparer

Firm
Rudler Psc
Address
SUITE 200 809 WRIGHTS SUMMIT, PARKWAY, FORT WRIGHT, KY 41011
Preparer
Jeff Epplen
Phone
8593311717
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01473149
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0721028
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0769709
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01490737
IRS990ScheduleD/EquipmentGrp/BookValueAmt047488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0201986
IRS990ScheduleD/LandGrp/BookValueAmt0111906
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0111906
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0880422
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021684
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL FUND
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WALK-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040058
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt023635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt017956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt081649
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040058
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt023635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt081649
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt059965
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt020101
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021684
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01583
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES ARE VOTED IN BY THE ASSOCIATION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS PROVIDED WITH A DRAFT COPY OF THE 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01392376
IRS990/TotalAssetsEOYAmt02359997
IRS990/TotalAssetsGrp/BOYAmt01392376
IRS990/TotalAssetsGrp/EOYAmt02359997
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0320571
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0309677
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01246541
IRS990/TotalFunctionalExpensesGrp/TotalAmt01556218
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0344133
IRS990/TotalLiabilitiesEOYAmt01014286
IRS990/TotalLiabilitiesGrp/BOYAmt0344133
IRS990/TotalLiabilitiesGrp/EOYAmt01014286
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01048243
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01345711
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01246541
IRS990/TotalProgramServiceRevenueAmt01423039
IRS990/TotalReportableCompFromOrgAmt068572
IRS990/TotalRevenueGrp/ExclusionAmt059965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01473149
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01853685
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01392376
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02359997
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01904 SPRINGDALE ROAD
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045231
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CENTRALMONTESSORIACADEMY.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC DUSTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05137425800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL MONTESSORI ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0310966178
ReturnHeader/Filer/PhoneNum05137425800
ReturnHeader/Filer/USAddress/AddressLine1Txt01904 SPRINGDALE ROAD
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045231
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SUITE 200 809 WRIGHTS SUMMIT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF EPPLEN
ReturnHeader/ReturnTs02025-02-06T12:58:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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