Civic Intelligence

Sagebrush Elementary School

EIN 46-1064904 • 501(c)3 • Richland, WA

Profile

Our mission is to provide children ages 3-12 with a traditional montessori education in a warm and nurturing environment where we celebrate each child as an individual and embrace religious and cultural differences.

507 Wright AveRichland, WA 99352

www.sagebrushmontessori.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.52x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.54x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

42nd percentile

2.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Up

$904,825

Up $117,877 (+15%) from 2022

Liabilities

Down

$470,248

Down $88,816 (-16%) from 2022

Net Assets

Up

$434,577

Up $206,693 (+91%) from 2022

Revenue

Up

$874,500

Up $63,158 (+7.8%) from 2022

Expenses

Down

$780,130

Down $66,714 (-7.9%) from 2022

Net Income

Up

$94,370

Up $129,872 (+366%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2019: $902,433Liabilities 2019: $642,318Net Assets 2019: $260,1152019Assets 2020: $908,439Liabilities 2020: $613,908Net Assets 2020: $294,5312020Assets 2021: $850,351Liabilities 2021: $586,965Net Assets 2021: $263,3862021Assets 2022: $786,948Liabilities 2022: $559,064Net Assets 2022: $227,8842022Assets 2025: $904,825Liabilities 2025: $470,248Net Assets 2025: $434,5772025

Highlighted filing

2025

Assets$904,825
Liabilities$470,248
Net Assets$434,577

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $618,608Expenses 2019: $514,945Net Income 2019: $103,6632019Revenue 2020: $657,475Expenses 2020: $623,059Net Income 2020: $34,4162020Revenue 2021: $653,557Expenses 2021: $684,702Net Income 2021: -$31,1452021Revenue 2022: $811,342Expenses 2022: $846,844Net Income 2022: -$35,5022022Revenue 2025: $874,500Expenses 2025: $780,130Net Income 2025: $94,3702025

Highlighted filing

2025

Revenue$874,500
Expenses$780,130
Net Income$94,370

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$888,353
Mission and Program Overview

Mission

Sagebrush elementary school's mission is providing elementary-school-aged children with a traditional montessori education in a warm and nurturing environment where we celebrate each child as an individual and embrace religious and cultural differences.

Our mission is to provide children ages 3-12 with a traditional montessori education in a warm and nurturing environment where we celebrate each child as an individual and embrace religious and cultural differences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$500,657$482,267▼ $18,390
Savings and Temporary Cash Investments$79,952$148,858▲ $68,906
Intangible Assets$161,639$144,772▼ $16,867
Cash and Non-Interest-Bearing Accounts$98,209$128,928▲ $30,719
Total Assets$840,457$904,825▲ $64,368
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,250$470,248▼ $30,002
Total Liabilities$500,250$470,248▼ $30,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$267,933$362,303▲ $94,370
Net Assets With Donor Restrictions$72,274$72,274→ $0
Total Net Assets Fund Balance$340,207$434,577▲ $94,370
Total Liabilities and Net Assets / Fund Balance$840,457$904,825▲ $64,368

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$267,973$52,089$320,062
Land$157,760-$157,760
Leasehold Improvements$45,707$38,244$83,951
Equipment$10,827$51,809$62,636
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha MayHead of SchoolFT$96,591$96,591

Board Members and Trustees

NameTitle
Rob DarlingPresident and Board Chair
Bill PikeVice President
Miles ThomasBoard Member
Judy MorrisonSecretary
Joshua SkipperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,876
Program Service Revenue
$764,282
Investment Income
$10
Other Revenue
$76,332
All Other Contributions
$6,328
Change in Net Assets
$94,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$570,120
Other Expenses$210,010
Total Fundraising Expense$7,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$344,193$56,691$4,049$404,933
Current Officers, Directors, Trustees, and Key Employees$77,239$12,722$909$90,870
Occupancy$47,721$7,860$561$56,142
Payroll Taxes$47,118$7,761$554$55,433
Depreciation Depletion$29,968$4,936$353$35,257
Other Employee Benefits$16,051$2,644$189$18,884
Interest$15,298$2,520$180$17,998
Fees for Services Accounting-$11,466-$11,466
Insurance$8,627$1,421$101$10,149
All Other Expenses$7,735$1,157$83$8,975
Office Expenses$4,346$716$51$5,113
Other Expenses$3,684$607$43$4,334
Fees for Services Other-$2,500-$2,500
Advertising$743$122$9$874
Total Functional Expenses$656,762$116,075$7,293$780,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,168
Fundraising Direct Expenses$10,164
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raise a Glass$32,546$15,115$530$14,585
Wreath Fundraiser$3,053$3,053$301$2,752
Total Events$45,716$18,168$10,164$8,004
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
Backup withholding compliance
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
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, Section B, Line 11B

A copy of form 990 was provided to the organization's board before it was filed.

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

The president of the board has the responsibility for monitoring and enforcing compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The all-volunteer board and its personnel committee, including the head of school, oversee the hiring process of all employees and approve and execute employment contracts. Salaries of employees are based on comparability data. All salary adjustments are approved by the board.

Form 990, Part VI, Section C, Line 18

Documents are available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

Documents are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Sagebrush Elementary School
EIN
46-1064904
Phone
5097137322
Address
507 WRIGHT AVE, RICHLAND, WA 99352
Doing Business As
Sagebrush Montessori

Signing Officer

Name
Rob Darling
Title
President
Phone
5097137322
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Darling
Formed
2012
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
100

Preparer

Firm
Northwest CPA Group Pllc
Address
1333 COLUMBIA PARK TRAIL STE 120, RICHLAND, WA 99352
Preparer
Samantha G Vickery
Phone
5097351300
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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/Desc0WE PROVIDED 98 CHILDREN AGES 3-12 WITH A TRADITIONAL MONTESSORI EDUCATION IN A WARM AND NURTURING ENVIRONMENT WHERE EACH CHILD WAS CELEBRATED AS AN INDIVIDUAL AND WHERE RELIGIOUS AND CULTURAL DIFFERENCES WERE EMBRACED. THROUGH THE YEARS SINCE SAGEBRUSH ELEMENTARY SCHOOL'S INCEPTION, BOTH SAGEBRUSH ELEMENTARY SCHOOL AND SAGEBRUSH MONTESSORI THRIVED AND GREW TOGETHER AS A COMMUNITY. IN THE FALL OF 2018, SAGEBRUSH ELEMENTARY SCHOOL ACQUIRED SAGEBRUSH MONTESSORI, A PRIVATELY-OWNED SCHOOL WITH AUTHENTIC MONTESSORI PRESCHOOL AND KINDERGARTEN PROGRAMS AND MERGED INTO A SINGLE NON-PROFIT ORGANIZATION NOW COLLECTIVELY KNOWN AS SAGEBRUSH MONTESSORI. ACQUISITION OF SAGEBRUSH MONTESSORI WAS FINALIZED IN SPRING 2019.DURING THE FISCAL YEAR 2024-2025, SAGEBRUSH MONTESSORI OFFERED TWO PROGRAMS: 1. CHILDREN'S HOUSE CLASSROOMS; DESIGNED FOR CHILDREN AGES 3-6 WITH A HALF-DAY PROGRAM FOR PRESCHOOLERS AND A FULL-DAY PROGRAM FOR KINDERGARTNERS.2. ELEMENTARY PROGRAM CLASSROOMS WHICH PROVIDE TRADITIONAL MONTESSORI EDUCATION FOR CHILDREN AGES 6-12.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN ADDITION TO TRADITIONAL MONTESSORI EDUCATION FOR CHILDREN, BEFORE AND AFTER SCHOOL CHILDCARE IS AVAILABLE TO ENROLLED STUDENTS. CURRENTLY OUR CHILDCARE PROGRAMS HAVE 30 CHILDREN THAT PARTICIPATE EACH WEEK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt032149
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0119345
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0102014
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0211289
IRS990/PYOtherRevenueAmt017467
IRS990/PYProgramServiceRevenueAmt0717292
IRS990/PYRevenuesLessExpensesAmt071387
IRS990/PYSalariesCompEmpBnftPaidAmt0554102
IRS990/PYTotalExpensesAmt0765391
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0836778
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt094370
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0713265
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079952
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148858
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0267973
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052089
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0320062
IRS990ScheduleD/EquipmentGrp/BookValueAmt010827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051809
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062636
IRS990ScheduleD/LandGrp/BookValueAmt0157760
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157760
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045707
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038244
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083951
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0482267
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'S NON-DISCRIMINATORY POLICY IS STATED ON ALL SCHOOL REGISTRATION BROCHURES, WEB SITE, AND OTHER MARKETING MEDIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027548
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017431
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt010117
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010164
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE A GLASS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WREATH FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09333
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09333
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032546
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt03053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010117
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045716
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018168
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08004
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0831
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0530
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0301
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S BOARD BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT OF THE BOARD HAS THE RESPONSIBILITY FOR MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ALL-VOLUNTEER BOARD AND ITS PERSONNEL COMMITTEE, INCLUDING THE HEAD OF SCHOOL, OVERSEE THE HIRING PROCESS OF ALL EMPLOYEES AND APPROVE AND EXECUTE EMPLOYMENT CONTRACTS. SALARIES OF EMPLOYEES ARE BASED ON COMPARABILITY DATA. ALL SALARY ADJUSTMENTS ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0840457
IRS990/TotalAssetsEOYAmt0904825
IRS990/TotalAssetsGrp/BOYAmt0840457
IRS990/TotalAssetsGrp/EOYAmt0904825
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033876
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07293
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0116075
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0656762
IRS990/TotalFunctionalExpensesGrp/TotalAmt0780130
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0500250
IRS990/TotalLiabilitiesEOYAmt0470248
IRS990/TotalLiabilitiesGrp/BOYAmt0500250
IRS990/TotalLiabilitiesGrp/EOYAmt0470248
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0340207
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0434577
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0656762
IRS990/TotalProgramServiceRevenueAmt0764282

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