Civic Intelligence

Canton Montessori Association

990 • Fiscal year 2018 • EIN 34-1028233

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 11, 2018

125 15th Street NWCanton, OH 44703

(330) 452-0148

Siviq Scores

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

Liabilities / Assets

81st percentile

0.37x

Higher debt load relative to assets than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.28x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

56th percentile

5.9%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

59th percentile

$35,589

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

63rd percentile

6.9%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

4.1%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$712,156

Up $46,088 (+6.9%) from 2017

Net Assets

Up

$447,565

Up $60,105 (+16%) from 2017

Liabilities

Down

$264,591

Down $14,017 (-5.0%) from 2017

Revenue

Up

$953,423

Up $37,490 (+4.1%) from 2017

Expenses

Down

$897,193

Down $10,457 (-1.2%) from 2017

Net Income

Up

$56,230

Up $47,947 (+579%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $659,878Liabilities 2015: $281,484Net Assets 2015: $378,3942015Assets 2016: $771,926Liabilities 2016: $265,175Net Assets 2016: $506,7512016Assets 2017: $666,068Liabilities 2017: $278,608Net Assets 2017: $387,4602017Assets 2018: $712,156Liabilities 2018: $264,591Net Assets 2018: $447,5652018Assets 2019: $654,697Liabilities 2019: $232,688Net Assets 2019: $422,0092019Assets 2020: $759,460Liabilities 2020: $342,510Net Assets 2020: $416,9502020Assets 2021: $950,014Liabilities 2021: $312,728Net Assets 2021: $637,2862021Assets 2022: $985,062Liabilities 2022: $147,859Net Assets 2022: $837,2032022Assets 2023: $1,083,123Liabilities 2023: $131,274Net Assets 2023: $951,8492023Assets 2024: $1,220,006Liabilities 2024: $117,416Net Assets 2024: $1,102,5902024Assets 2025: $1,247,177Liabilities 2025: $74,336Net Assets 2025: $1,172,8412025

Highlighted filing

2018

Assets$712,156
Liabilities$264,591
Net Assets$447,565

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $745,531Expenses 2015: $661,879Net Income 2015: $83,6522015Revenue 2016: $903,372Expenses 2016: $775,015Net Income 2016: $128,3572016Revenue 2017: $915,933Expenses 2017: $907,650Net Income 2017: $8,2832017Revenue 2018: $953,423Expenses 2018: $897,193Net Income 2018: $56,2302018Revenue 2019: $900,897Expenses 2019: $928,697Net Income 2019: -$27,8002019Revenue 2020: $903,509Expenses 2020: $908,151Net Income 2020: -$4,6422020Revenue 2021: $1,058,051Expenses 2021: $865,728Net Income 2021: $192,3232021Revenue 2022: $1,172,673Expenses 2022: $965,617Net Income 2022: $207,0562022Revenue 2023: $1,211,778Expenses 2023: $1,106,554Net Income 2023: $105,2242023Revenue 2024: $1,280,934Expenses 2024: $1,143,107Net Income 2024: $137,8272024Revenue 2025: $1,444,162Expenses 2025: $1,384,832Net Income 2025: $59,3302025

Highlighted filing

2018

Revenue$953,423
Expenses$897,193
Net Income$56,230
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 11, 2018
Return Version
2017v2.2
Gross Receipts
$961,536
Mission and Program Overview

Mission

Canton Montessori Association, an independent non-profit school, is committed to promoting quality and professional Montessori education and care to its students. In this way, the Association fosters the development of trust and the development of the individual personality. These key concepts are the fundation of the Canton Montessori School plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,285$200,640▲ $355
Land, Buildings, and Equipment, Net$209,399$195,974▼ $13,425
Cash and Non-Interest-Bearing Accounts$97,450$171,486▲ $74,036
Investments in Publicly Traded Securities$109,407$116,697▲ $7,290
Accounts Receivable$49,527$25,890▼ $23,637
Prepaid Expenses and Deferred Charges-$1,469-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$666,068$712,156▲ $46,088
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$244,690$228,726▼ $15,964
Accounts Payable and Accrued Expenses$33,918$35,865▲ $1,947
Total Liabilities$278,608$264,591▼ $14,017
Net Assets / Fund Balance
Unrestricted Net Assets$278,054$330,868▲ $52,814
Permanently Rstr Net Assets$109,406$116,697▲ $7,291
Total Net Assets Fund Balance$387,460$447,565▲ $60,105
Total Liabilities and Net Assets / Fund Balance$666,068$712,156▲ $46,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,425$649,613$698,038
Leasehold Improvements$73,694$56,287$129,981
Other Land Buildings$1,655$88,579$90,234
Land$72,200-$72,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike ScarpinoHeadmasterFT$35,589$35,589

Board Members and Trustees

NameTitle
Scott HinterleiterPresident
Kristin WorleyVice President
Ashley LaneTrustee
Jason MoyerTrustee
Matt ConnellyTrustee
Matt McCaffreyTrustee/Curr.HM
Kristine TurkoSecretary
Amanda WycuffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,345
Program Service Revenue
$907,076
Investment Income
$354
Other Revenue
$9,648
All Other Contributions
$21,541
Change in Net Assets
$56,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$731,742
Other Expenses$165,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$468,681$144,365-$613,046
Payroll Taxes$48,490$13,866-$62,356
Current Officers, Directors, Trustees, and Key Employees$17,795$17,794-$35,589
Depreciation Depletion$22,168$5,922-$28,090
Occupancy$22,032$54-$22,086
All Other Expenses$3,945$15,951-$19,896
Other Employee Benefits$8,971$2,990-$11,961
Insurance-$10,917-$10,917
Interest$8,147$2,037-$10,184
Office Expenses-$9,382-$9,382
Pension Plan Contributions$6,593$2,197-$8,790
Other Expenses$6,511$1,628-$8,139
Advertising$3,398--$3,398
Fees for Services Other$2,158$871-$3,029
Fees for Services Accounting-$1,000-$1,000
Travel-$890-$890
Fees for Services Legal-$882-$882
Total Functional Expenses$663,046$234,147$0$897,193
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,761
Fundraising Direct Expenses$8,113
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fling$17,206$17,206$6,902$10,304
Total Events$17,206$17,206$7,702$9,504
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Line 11B: Form 990 Review Process

Return is reviewed by Governing Body prior to its filing with the Internal Revenue Service.

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

Available upon request.

Filing and Contact Details

Filer

Filer Name
Canton Montessori Association
EIN
34-1028233
Phone
3304520148
Address
125 15th Street NW, Canton, OH 44703

Signing Officer

Name
Scott Hinterleiter
Title
President
Signed
2018-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hinterleiter
Formed
1968
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
44
Volunteers
8

Preparer

Firm
Maloney Novotny LLC
Address
1111 Superior Avenue Suite 700, Cleveland, OH 44114
Preparer
Timothy R Barta CPA
Phone
3304771075
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The funds are used for scholarships for children attending the school and for operational purposes, as necessary.

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IRS990/OfficeExpensesGrp/TotalAmt09382
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02990
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08971
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011961
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Lunch Expense
IRS990/OtherExpensesGrp/Desc2Classroom Supplies
IRS990/OtherExpensesGrp/Desc3Cleaning Supplies/Laundry
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03401
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11628
IRS990/OtherExpensesGrp/ProgramServicesAmt013601
IRS990/OtherExpensesGrp/ProgramServicesAmt115457
IRS990/OtherExpensesGrp/ProgramServicesAmt215099
IRS990/OtherExpensesGrp/ProgramServicesAmt36511
IRS990/OtherExpensesGrp/TotalAmt017002
IRS990/OtherExpensesGrp/TotalAmt115457
IRS990/OtherExpensesGrp/TotalAmt215099
IRS990/OtherExpensesGrp/TotalAmt38139
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0144365
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0468681
IRS990/OtherSalariesAndWagesGrp/TotalAmt0613046
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013866
IRS990/PayrollTaxesGrp/ProgramServicesAmt048490
IRS990/PayrollTaxesGrp/TotalAmt062356
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02197
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06593
IRS990/PensionPlanContributionsGrp/TotalAmt08790
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0109406
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0116697
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01469
IRS990/PrincipalOfficerNm0Scott Hinterleiter
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0907076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0907076
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041755
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0234
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0175133
IRS990/PYOtherRevenueAmt021195
IRS990/PYProgramServiceRevenueAmt0852749
IRS990/PYRevenuesLessExpensesAmt08283
IRS990/PYSalariesCompEmpBnftPaidAmt0732517
IRS990/PYTotalExpensesAmt0907650
IRS990/PYTotalRevenueAmt0915933
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt056230
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0907076
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200285
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200640
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt048425
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0649613
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0698038
IRS990ScheduleD/LandGrp/BookValueAmt072200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt073694
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056287
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0129981
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01655
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088579
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The funds are used for scholarships for children attending the school and for operational purposes, as necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0195974
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/ExplanationTxt0Oerganization publicized its racially nondiscrimination policy on its brochures, programs, student admissions and on the association's website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school participates in the Ed Choice, Autism Scholarship, and Ohio Department of Job and Family Services Programs for Child Care and educational Assistance, and receives tuition assistance from these governmental agencies for qualifying students.
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07702
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spring Fling
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017206
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09504
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06902
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06902
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0800
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Return is reviewed by Governing Body prior to its filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0666068
IRS990/TotalAssetsEOYAmt0712156
IRS990/TotalAssetsGrp/BOYAmt0666068
IRS990/TotalAssetsGrp/EOYAmt0712156

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