Civic Intelligence

The Petoskey Montessori Children'S

EIN 35-1269818 • 501(c)3 • Petoskey, MI

Profile

Provide an education experience

1560 East Mitchell RoadPetoskey, MI 49770

petoskeymontessori.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

28th percentile

-5.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

16%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$337,554

Down $19,274 (-5.4%) from 2024

Liabilities

Down

$2,495

Down $3,600 (-59%) from 2024

Net Assets

Down

$335,059

Down $15,674 (-4.5%) from 2024

Revenue

Up

$660,002

Up $91,402 (+16%) from 2024

Expenses

Up

$670,674

Up $75,503 (+13%) from 2024

Net Income

Up

-$10,672

Up $15,899 (+60%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $337,030Liabilities 2010: $199,555Net Assets 2010: $137,4752010Assets 2012: $329,970Liabilities 2012: $147,123Net Assets 2012: $182,8472012Assets 2013: $342,566Liabilities 2013: $128,035Net Assets 2013: $214,5312013Assets 2014: $305,276Liabilities 2014: $100,850Net Assets 2014: $204,4262014Assets 2021: $384,467Liabilities 2021: $76,402Net Assets 2021: $308,0652021Assets 2022: $396,336Liabilities 2022: $17,928Net Assets 2022: $378,4082022Assets 2023: $380,036Liabilities 2023: $16,712Net Assets 2023: $363,3242023Assets 2024: $356,828Liabilities 2024: $6,095Net Assets 2024: $350,7332024Assets 2025: $337,554Liabilities 2025: $2,495Net Assets 2025: $335,0592025

Highlighted filing

2025

Assets$337,554
Liabilities$2,495
Net Assets$335,059

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $253,6462010Expenses 2012: $277,5682012Expenses 2013: $280,4832013Revenue 2014: $254,019Expenses 2014: $264,124Net Income 2014: -$10,1052014Revenue 2021: $412,221Expenses 2021: $379,316Net Income 2021: $32,9052021Revenue 2022: $505,812Expenses 2022: $436,134Net Income 2022: $69,6782022Revenue 2023: $794,875Expenses 2023: $792,320Net Income 2023: $2,5552023Revenue 2024: $568,600Expenses 2024: $595,171Net Income 2024: -$26,5712024Revenue 2025: $660,002Expenses 2025: $670,674Net Income 2025: -$10,6722025

Highlighted filing

2025

Revenue$660,002
Expenses$670,674
Net Income-$10,672

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 1, 2025
Return Version
2024v5.0
Gross Receipts
$664,723
Mission and Program Overview

Mission

Provide an education experience

Provide an educational experience

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$251,319$277,145▲ $25,826
Cash and Non-Interest-Bearing Accounts$89,823$36,282▼ $53,541
Accounts Receivable$15,686$24,127▲ $8,441
Total Assets$356,828$337,554▼ $19,274
Liabilities
Other Liabilities$5,680--
Accounts Payable and Accrued Expenses$415$2,495▲ $2,080
Total Liabilities$6,095$2,495▼ $3,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$350,733$335,059▼ $15,674
Total Net Assets Fund Balance$350,733$335,059▼ $15,674
Total Liabilities and Net Assets / Fund Balance$356,828$337,554▼ $19,274

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$226,693$375,839$602,532
Equipment$28,852$81,377$110,229
Land$21,600-$21,600
Compensation and Service Providers

Board Members and Trustees

NameTitle
Miranda FisherPresident
Anna CollinsTrustee
Jessi KuhlmanTrustee
Nicky ByronTrustee
Russell CarpenterTrustee
Lisa WallaceSecretary
Jessica MendezonaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,798
Program Service Revenue
$513,722
Investment Income
$21
Other Revenue
$9,461
All Other Contributions
$12,890
Change in Net Assets
$-10,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$660,002
Total Revenue per Audited Statements
$660,002
Total Revenue per Form 990
$660,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,401
Other Expenses$133,903
Grants and Similar Amounts Paid$11,370
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$465,866--$465,866
Other Employee Benefits$29,923--$29,923
Payroll Taxes$29,612--$29,612
All Other Expenses$10,229$13,230-$23,459
Depreciation Depletion$15,128--$15,128
Insurance$11,685--$11,685
Grants to Domestic Individuals$11,370--$11,370
Occupancy$10,282--$10,282
Fees for Services Accounting-$8,475-$8,475
Office Expenses$286$7,750-$8,036
Information Technology$6,578--$6,578
Other Expenses$4,586$4,516-$4,516
Conferences and Meetings-$3,326-$3,326
Travel-$473-$473
Total Functional Expenses$600,565$70,109$0$670,674

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$670,674
Total Expenses per Audited Statements$670,674
Total Expenses per Form 990$670,674
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,879
Fundraising Direct Expenses$4,721
Professional Fundraising Fees$0
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

The treasurer and accountant review prior to the return being signed and filed.

Form 990, Page 6, Part VI, Line 11B

The board of directors reviewed the form 990 in draft prior to filing. A complete copy was provided to all voting members of the governing body. Questions and comments were addressed, and the governing body approved the final return before submission.

Form 990, Page 6, Part VI, Line 19

The organization makes its form 990 and exemption application available upon request at its principal office during regular business hours and will provide copies via email or mail upon request. Financial statements and governing documents are available upon request from the office of the executive director.

Filing and Contact Details

Filer

Filer Name
THE PETOSKEY MONTESSORI CHILDREN'S
EIN
35-1269818
Phone
2313475331
Address
1560 EAST MITCHELL ROAD, PETOSKEY, MI 49770

Signing Officer

Name
Jessica Mendezona
Title
Treasurer
Phone
2316221569
Signed
2025-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Mendezona
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
22

Preparer

Firm
Gabridge & Company Plc
Address
3940 PENINSULAR DR SE STE 200, GRAND RAPIDS, MI 49546
Preparer
Robert J Klein
Phone
2696513228
Supplemental Narrative

Additional Explanations

Form 990, Part III

All other accomplishments provide and education which seeks to discover the interest in each child, in an atmosphere of exploration and discovery.

Form 990, Page 2, Part III, Line 4D

Provide an education which seeks to discover the interest in each child, in an atmosphere of exploration and discovery.

Form 990, Part XI

Part xi, line 9 other changes in net assets: prior period adjustment of 5,002 to recognize miscellaneous income that was added to the prior year financial statements.

Form 990, Part XI, Line 9

Fund raising exp 0 tuition adjustments 0 discounted tuition 0 tuition adjustments 0 fund raising exp 0 misc 0 discounted tuition 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fund raising exp 0 tuition adjustments 0

Schedule D, Page 4, Part XI, Line 4B

DISCOUNTED TUITION 0

Schedule D, Page 4, Part XII, Line 2D

Tuition adjustments 0 fund raising exp 0 misc 0

Schedule D, Page 4, Part XII, Line 4B

DISCOUNTED TUITION 0

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0277145
IRS990ScheduleD/TotalExpensesPerForm990Amt0670674
IRS990ScheduleD/TotalRevenuePerForm990Amt0660002
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0660002
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0670674
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS LISTED IN BYLAWS, ON BROCHURES AND APPLICATIONS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt02288
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt19082
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION- MUTI SIBLINGS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TUITION- EMPLOYEE DISCOUN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt13
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OTHER ACCOMPLISHMENTS PROVIDE AND EDUCATION WHICH SEEKS TO DISCOVER THE INTEREST IN EACH CHILD, IN AN ATMOSPHERE OF EXPLORATION AND DISCOVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE AN EDUCATION WHICH SEEKS TO DISCOVER THE INTEREST IN EACH CHILD, IN AN ATMOSPHERE OF EXPLORATION AND DISCOVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER AND ACCOUNTANT REVIEW PRIOR TO THE RETURN BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWED THE FORM 990 IN DRAFT PRIOR TO FILING. A COMPLETE COPY WAS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY. QUESTIONS AND COMMENTS WERE ADDRESSED, AND THE GOVERNING BODY APPROVED THE FINAL RETURN BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AND EXEMPTION APPLICATION AVAILABLE UPON REQUEST AT ITS PRINCIPAL OFFICE DURING REGULAR BUSINESS HOURS AND WILL PROVIDE COPIES VIA EMAIL OR MAIL UPON REQUEST. FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE OFFICE OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: PRIOR PERIOD ADJUSTMENT OF 5,002 TO RECOGNIZE MISCELLANEOUS INCOME THAT WAS ADDED TO THE PRIOR YEAR FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUND RAISING EXP 0 TUITION ADJUSTMENTS 0 DISCOUNTED TUITION 0 TUITION ADJUSTMENTS 0 FUND RAISING EXP 0 MISC 0 DISCOUNTED TUITION 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0356828
IRS990/TotalAssetsEOYAmt0337554
IRS990/TotalAssetsGrp/BOYAmt0356828
IRS990/TotalAssetsGrp/EOYAmt0337554
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0136798
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0600565
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670674
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06095
IRS990/TotalLiabilitiesEOYAmt02495
IRS990/TotalLiabilitiesGrp/BOYAmt06095
IRS990/TotalLiabilitiesGrp/EOYAmt02495
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0335059
IRS990/TotalOtherProgSrvcExpenseAmt0600565
IRS990/TotalOtherProgSrvcGrantAmt011370
IRS990/TotalProgramServiceExpensesAmt0600565
IRS990/TotalProgramServiceRevenueAmt0513722
IRS990/TotalRevenueGrp/ExclusionAmt04158
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0519046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0660002
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356828
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337554
IRS990/TravelGrp/ManagementAndGeneralAmt0473
IRS990/TravelGrp/TotalAmt0473
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0PETOSKEYMONTESSORI.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA MENDEZONA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02316221569
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE PETOSKEY MONTESSORI CHILDREN'S
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOUSE
ReturnHeader/Filer/BusinessNameControlTxt0PETO
ReturnHeader/Filer/EIN0351269818
ReturnHeader/Filer/PhoneNum02313475331
ReturnHeader/Filer/USAddress/AddressLine1Txt01560 EAST MITCHELL ROAD
ReturnHeader/Filer/USAddress/CityNm0PETOSKEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049770
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832915456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GABRIDGE & COMPANY PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03940 PENINSULAR DR SE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049546
ReturnHeader/PreparerPersonGrp/PhoneNum02696513228
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT J KLEIN
ReturnHeader/ReturnTs02026-02-23T11:58:25-05:00
ReturnHeader/ReturnTypeCd0990

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