Civic Intelligence

City Garden Montessori School

EIN 43-1671014 • 501(c)3 • Saint Louis, MO

Profile

Provide a high-quality education to a diverse student population, following the philosophy of dr. Maria montessori, and to cultivate young people who value and respect themselves, others, the environment and the world community.

1618 Tower Grove AvenueSaint Louis, MO 63110

www.citygardenschool.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.84x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

1.20x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$170,473

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

41st percentile

2.0%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,948,502

Up $287,551 (+2.0%) from 2023

Liabilities

Flat

$12,536,553

Flat from 2023

Net Assets

Up

$2,411,949

Up $287,551 (+14%) from 2023

Revenue

Up

$10,473,969

Up $1,466,492 (+16%) from 2023

Expenses

Up

$10,186,418

Up $1,075,404 (+12%) from 2023

Net Income

Up

$287,551

Up $391,088 (+378%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $270,333Liabilities 2011: $0Net Assets 2011: $270,3332011Assets 2012: $876,539Liabilities 2012: $500,000Net Assets 2012: $376,5392012Assets 2013: $828,598Liabilities 2013: $500,000Net Assets 2013: $328,5982013Assets 2014: $810,458Liabilities 2014: $500,000Net Assets 2014: $310,4582014Assets 2015: $928,999Liabilities 2015: $500,000Net Assets 2015: $428,9992015Assets 2016: $1,005,246Liabilities 2016: $500,000Net Assets 2016: $505,2462016Assets 2017: $1,221,262Liabilities 2017: $642,064Net Assets 2017: $579,1982017Assets 2018: $1,217,835Liabilities 2018: $635,905Net Assets 2018: $581,9302018Assets 2019: $2,789,290Liabilities 2019: $1,831,480Net Assets 2019: $957,8102019Assets 2020: $3,115,403Liabilities 2020: $590,404Net Assets 2020: $2,524,9992020Assets 2021: $13,384,931Liabilities 2021: $10,515,901Net Assets 2021: $2,869,0302021Assets 2022: $12,889,488Liabilities 2022: $10,661,553Net Assets 2022: $2,227,9352022Assets 2023: $14,660,951Liabilities 2023: $12,536,553Net Assets 2023: $2,124,3982023Assets 2024: $14,948,502Liabilities 2024: $12,536,553Net Assets 2024: $2,411,9492024

Highlighted filing

2024

Assets$14,948,502
Liabilities$12,536,553
Net Assets$2,411,949

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $1,182,2102011Expenses 2012: $1,528,3452012Expenses 2013: $2,103,6582013Revenue 2014: $2,617,579Expenses 2014: $2,635,719Net Income 2014: -$18,1402014Revenue 2015: $3,191,803Expenses 2015: $3,073,262Net Income 2015: $118,5412015Revenue 2016: $3,271,328Expenses 2016: $3,195,081Net Income 2016: $76,2472016Revenue 2017: $3,424,393Expenses 2017: $3,350,441Net Income 2017: $73,9522017Revenue 2018: $3,602,813Expenses 2018: $3,600,081Net Income 2018: $2,7322018Revenue 2019: $4,255,247Expenses 2019: $3,879,367Net Income 2019: $375,8802019Revenue 2020: $5,857,145Expenses 2020: $4,289,956Net Income 2020: $1,567,1892020Revenue 2021: $4,747,417Expenses 2021: $4,403,386Net Income 2021: $344,0312021Revenue 2022: $6,696,246Expenses 2022: $7,337,341Net Income 2022: -$641,0952022Revenue 2023: $9,007,477Expenses 2023: $9,111,014Net Income 2023: -$103,5372023Revenue 2024: $10,473,969Expenses 2024: $10,186,418Net Income 2024: $287,5512024

Highlighted filing

2024

Revenue$10,473,969
Expenses$10,186,418
Net Income$287,551

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.9$12.5$2.41$10.5$10.2$0.29
2023Detailed filing. Detailed filing data is available for this year.$14.7$12.5$2.12$9.01$9.11$0.10
2022Detailed filing. Detailed filing data is available for this year.$12.9$10.7$2.23$6.70$7.34$0.64
2021Detailed filing. Detailed filing data is available for this year.$13.4$10.5$2.87$4.75$4.40$0.34
2020Detailed filing. Detailed filing data is available for this year.$3.12$0.59$2.52$5.86$4.29$1.57
2019Detailed filing. Detailed filing data is available for this year.$2.79$1.83$0.96$4.26$3.88$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.64$0.58$3.60$3.60$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.64$0.58$3.42$3.35$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.50$0.51$3.27$3.20$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.50$0.43$3.19$3.07$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.50$0.31$2.62$2.64$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.50$0.33$2.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.50$0.38$1.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$1.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$10,473,969
Mission and Program Overview

Mission

The mission of City Garden Montessori Charter School is to provide a high-quality education to a diverse student population, following the philosophy of Dr. Maria Montessori, and to cultivate young people who value and respect themselves, others, the environment and the world community.In the process of nurturing our students to be competent, creative, lifelong learners who practice compassion, respect, nonviolence and sustainability, we will strengthen families, the neighborhoods we serve and the City of St. Louis as a whole.

To provide a high-quality education to a diverse student population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$10,408,800$10,408,800→ $0
Investments Other Securities$2,691,028$2,693,639▲ $2,611
Cash and Non-Interest-Bearing Accounts$926,180$1,139,012▲ $212,832
Land, Buildings, and Equipment, Net$511,271$503,770▼ $7,501
Accounts Receivable-$109,490-
Total Assets$14,660,951$14,948,502▲ $287,551
Other Assets Total$123,672$93,791▼ $29,881
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,536,553$12,536,553→ $0
Total Liabilities$12,536,553$12,536,553→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,124,398$2,411,949▲ $287,551
Total Net Assets Fund Balance$2,124,398$2,411,949▲ $287,551
Total Liabilities and Net Assets / Fund Balance$14,660,951$14,948,502▲ $287,551

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$453,770$254,985$708,755
Land$50,000-$50,000
Other Securities$2,693,639--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine HuckCEOFT$141,090$29,383$170,473
Michael FlohrCurriculum DirectorFT$121,967$25,077$147,044
David BlankCOOFT$114,682$28,276$142,958
Crystal IsomPrincipalFT$100,544$24,835$125,379

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$9,610,781
Program Service Revenue
$758,479
Investment Income
$104,709
Other Revenue
$0
All Other Contributions
$1,869,554
Change in Net Assets
$287,551

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,473,969
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,473,969
Total Revenue per Form 990
$10,473,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,734,745
Other Expenses$3,451,673
Total Fundraising Expense$286,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,350,327$296,139$130,293$4,776,759
Other Employee Benefits$1,101,868$99,647$29,664$1,231,179
Other Expenses$327,474$194,660$26,642$548,776
Interest-$546,585-$546,585
Payroll Taxes$370,250$33,107$10,019$413,376
Current Officers, Directors, Trustees, and Key Employees$285,451$19,431$8,549$313,431
Depreciation Depletion-$79,309-$79,309
Total Functional Expenses$7,555,721$2,344,050$286,647$10,186,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,186,418
Total Expenses per Audited Statements$10,186,418
Total Expenses per Form 990$10,186,418
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jarrod SharpBoard MemberLegal ServicesNo$27,854
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Copies of tax return are provided to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflicts of interest are regularly reviewed. If a board member is found to have a conflict within the school, he/she will step down.

Form 990, Part VI, Section B, Line 15

Compensation of the ceo and coo, is determined by the board of directors using comparable information from similar entities and benchmark compensation studies. Management of the school determines the compensation of other key employees using benchmark compensation studies.

Form 990, Part VI, Section C, Line 19

Financial and tax information are available and provided upon request.

Filing and Contact Details

Filer

Filer Name
City Garden Montessori School
EIN
43-1671014
Phone
3146647646
Address
1618 TOWER GROVE AVENUE, SAINT LOUIS, MO 63110

Signing Officer

Name
Sisouphanh Deuanephenh
Title
Board Chairperson
Phone
3146647646
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sisouphanh Deuanephenh
Formed
2008
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
169
Volunteers
210

Preparer

Firm
Schmersahl Treloar & Company Pc
Address
10805 SUNSET OFFICE DRIVE SUITE 400, SAINT LOUIS, MO 63127-1028
Preparer
Michael J Labelle CPA
Phone
3149662727
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The financial statements have been prepared on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles in the united states of america (gaap). This basis of accounting differs from gaap primarily because certain revenue and related assets (such as accounts receivable and revenue for billed or provided services not yet collected) have been recognized when received rather than when earned and certain expenses and related liabilities (such as accounts payable and expenses for goods or services received but not yet paid, and other accrued liabilities) have been recognized when paid rather than when the obligations were incurred.

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IRS990/MissionDesc0PROVIDE A HIGH-QUALITY EDUCATION TO A DIVERSE STUDENT POPULATION, FOLLOWING THE PHILOSOPHY OF DR. MARIA MONTESSORI, AND TO CULTIVATE YOUNG PEOPLE WHO VALUE AND RESPECT THEMSELVES, OTHERS, THE ENVIRONMENT AND THE WORLD COMMUNITY.
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IRS990/OtherExpensesGrp/ProgramServicesAmt1327474
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IRS990/PrincipalOfficerNm0SISOUPHANH DEUANEPHENH
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IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITY
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IRS990/ProgSrvcAccomActy2Grp/Desc0PRESCHOOL: TO PROVIDE A HIGH-QUALITY EDUCATION TO A DIVERSE STUDENT POPULATION, FOLLOWING THE PHILOSPHY OF DR. MARIA MONTESSORI, AND TO CULTIVATE YOUNG PEOPLE WHO VALUE AND RESPECT THEMSELVES, OTHERS, THE ENVIRONMENT AND THE WORLD COMMUNITY. THE SCHOOL PROVIDES SERVICES FOR CHILDREN AGES THREE THROUGH SIX YEARS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0706688
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0708755
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02693639
IRS990ScheduleD/OtherSecuritiesGrp/Desc04209 FOLSOM MANAGING MEMBER, LLC
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IRS990ScheduleD/TotalBookValueSecuritiesAmt02693639
IRS990ScheduleD/TotalExpensesPerForm990Amt010186418
IRS990ScheduleD/TotalRevenuePerForm990Amt010473969
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010473969
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY MISSOURI AND FEDERAL MONIES RECEIVED THROUGH THE MISSOURI DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0LINE 6 - EXPLANATION OF GOVERNMENT FINAINCIAL AID:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTINE HUCK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABLE INFORMATION FROM SIMILAR ENTITIES AND BENCHMARK COMPENSATION STUDIES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JARROD SHARP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: JARROD SHARP(D) DESCRIPTION OF TRANSACTION: JARROD SHARP IS A MEMBER OF BOARD OF DIRECTORS OF CITY GARDEN MONTESSORI SCHOOL AND IS ALSO A PARTNER AT THE LAW FIRM OF THOMPSON COBURN. CITY GARDEN MONTESSORI SCHOOOL USED THOMPSON COBURN TO REPRESENT IT IN CONNECTION WITH THE FINANCING OF THE 4209 FOLSOM PROPERTY.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTION INVOLVING INTERESTED PERSONS:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF TAX RETURN ARE PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REGULARLY REVIEWED. IF A BOARD MEMBER IS FOUND TO HAVE A CONFLICT WITHIN THE SCHOOL, HE/SHE WILL STEP DOWN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE CEO AND COO, IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABLE INFORMATION FROM SIMILAR ENTITIES AND BENCHMARK COMPENSATION STUDIES. MANAGEMENT OF THE SCHOOL DETERMINES THE COMPENSATION OF OTHER KEY EMPLOYEES USING BENCHMARK COMPENSATION STUDIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL AND TAX INFORMATION ARE AVAILABLE AND PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA (GAAP). THIS BASIS OF ACCOUNTING DIFFERS FROM GAAP PRIMARILY BECAUSE CERTAIN REVENUE AND RELATED ASSETS (SUCH AS ACCOUNTS RECEIVABLE AND REVENUE FOR BILLED OR PROVIDED SERVICES NOT YET COLLECTED) HAVE BEEN RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND CERTAIN EXPENSES AND RELATED LIABILITIES (SUCH AS ACCOUNTS PAYABLE AND EXPENSES FOR GOODS OR SERVICES RECEIVED BUT NOT YET PAID, AND OTHER ACCRUED LIABILITIES) HAVE BEEN RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATIONS WERE INCURRED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1CITY GARDEN MONTESSORI SCHOOL
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY GARDEN MONTESSORI SCHOOL FOUNDATION LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt14200 FOLSOM OWNER LLC (FORMELY 4200-4208 FOLSOM PROPERTY LLC)
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MO

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