Civic Intelligence

Sagebrush Elementary School

990 • Fiscal year 2019 • EIN 46-1064904

Jul 01, 2018 to Jun 30, 2019 • Filed on May 04, 2020

507 Wright AveRichland, WA 99352

(509) 713-7322

Siviq Scores

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

Liabilities / Assets

90th percentile

0.71x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.04x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

96th percentile

177%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2019

Revenue Growth

87th percentile

54%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2019

Assets

$902,433

No earlier filing loaded for comparison.

Net Assets

$260,115

No earlier filing loaded for comparison.

Liabilities

$642,318

No earlier filing loaded for comparison.

Revenue

$618,608

No earlier filing loaded for comparison.

Expenses

$514,945

No earlier filing loaded for comparison.

Net Income

$103,663

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$902,433
Liabilities$642,318
Net Assets$260,115

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$618,608
Expenses$514,945
Net Income$103,663
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 4, 2020
Return Version
2018v3.1
Gross Receipts
$634,306
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$32,810$517,945▲ $485,135
Intangible Assets$0$249,872▲ $249,872
Cash and Non-Interest-Bearing Accounts$81,452$91,278▲ $9,826
Prepaid Expenses and Deferred Charges$45,238$23,038▼ $22,200
Inventories for Sale or Use$2,057$0▼ $2,057
Savings and Temporary Cash Investments$100$100→ $0
Total Assets$161,657$902,433▲ $740,776
Other Assets Total$0$20,200▲ $20,200
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$639,925▲ $639,925
Accounts Payable and Accrued Expenses$5,205$2,393▼ $2,812
Total Liabilities$5,205$642,318▲ $637,113
Net Assets / Fund Balance
Unrestricted Net Assets$156,405$259,125▲ $102,720
Temporarily Rstr Net Assets$47$990▲ $943
Total Net Assets Fund Balance$156,452$260,115▲ $103,663
Total Liabilities and Net Assets / Fund Balance$161,657$902,433▲ $740,776

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$299,321$2,906$302,227
Land$157,760-$157,760
Equipment$32,876$16,236$49,112
Leasehold Improvements$27,988$11,293$39,281
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew ThomeBoard Chair
Mark Young-mcmurchiePresident (non-voting)
Pete AndaVice-president
Heather KaramanosBoard Member
Rob DarlingBoard Member
Sandrine KingBoard Member
Michelle RankinSecretary
Bill PikeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,504
Program Service Revenue
$554,781
Investment Income
$0
Other Revenue
$21,323
All Other Contributions
$11,611
Change in Net Assets
$103,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$370,372
Other Expenses$144,573
Total Fundraising Expense$4,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,312$60,958$3,387$338,657
Occupancy$47,593$10,576$588$58,757
Payroll Taxes$25,689$5,709$317$31,715
Depreciation Depletion$15,551$3,456$192$19,199
Interest$7,667$1,704$94$9,465
Office Expenses$6,098$1,355$75$7,528
Insurance$5,408$1,202$67$6,677
All Other Expenses$5,798$818$46$6,662
Other Expenses$1,829$406$23$2,258
Fees for Services Other-$1,350-$1,350
Advertising$754$167$9$930
Fees for Services Accounting-$750-$750
Travel$551$122$7$680
Information Technology$486$108$6$600
Conferences and Meetings$470$104$6$580
Total Functional Expenses$419,470$90,559$4,916$514,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,021
Fundraising Direct Expenses$15,698
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raise a Glass Annual Fundraiser$67,914$37,021$4,697$32,324
Total Events$67,914$37,021$15,699$21,322
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 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 15

The all-volunteer board and its personnel committee 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
2020-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Darling
Formed
2012
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
125

Preparer

Firm
Northwest CPA Group Pllc
Address
1333 COLUMBIA PARK TRAIL STE 210, RICHLAND, WA 99352
Preparer
C Sherry Lee
Phone
5097351300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Sagebrush elementary school began its operations in august of 2013 as a traditional montessori elementary school with the goal of providing first through sixth grade elementary education in a traditional montessori setting, starting with one lower elementary classroom serving children in grades one and two. Each year a grade was added until a full elementary range of grades one through six were offered. During the summer of 2018, sagebrush elementary school acquired sagebrush montessori school, expanding offerings to include preschool and kindergarten classrooms, in addition to the existing elementary program. The acquisiton process was finalized in spring of 2019.

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IRS990/Desc0SAGEBRUSH ELEMENTARY SCHOOL PROVIDED OVER 100 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. DURING THE SUMMER OF 2018, SAGEBRUSH ELEMENTARY SCHOOL ACQUIRED SAGEBRUSH MONTESSORI, A PRIVATELY-OWNED SCHOOL WITH AUTHENTIC MONTESSORI PRESCHOOL AND KINDERGARTEN PROGRAMS. 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 AND SAGEBRUSH MONTESSORI MERGED INTO A SINGLE NON-PROFIT ORGANIZATION NOW COLLECTIVELY KNOWN AS SAGEBRUSH MONTESSORI. ACQUISITION OF SAGEBRUSH MONTESSORI WAS FINALIZED IN SPRING 2019.
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IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc3ENRICHMENT PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0490362
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt163330
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2629
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0490362
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt163330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2629
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3460
IRS990/ProgSrvcAccomActy2Grp/Desc0IN ADDITION TO TRADITIONAL MONTESSORI EDUCATION FOR CHILDREN, BEFORE AND AFTER SCHOOL CHILD CARE IS AVAILABLE TO ENROLLED STUDENTS. CURRENTLY OUR CHILD CARE PROGRAMS HAVE 31 CHILDREN THAT PARTICIPATE EACH WEEK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01179
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt063790
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023453
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt048239
IRS990/PYOtherRevenueAmt013981
IRS990/PYProgramServiceRevenueAmt0253496
IRS990/PYRevenuesLessExpensesAmt044942
IRS990/PYSalariesCompEmpBnftPaidAmt0197749
IRS990/PYTotalExpensesAmt0245988
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0290930
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0103663
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0490991
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0299321
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02906
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0302227
IRS990ScheduleD/EquipmentGrp/BookValueAmt032876
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016236
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049112
IRS990ScheduleD/LandGrp/BookValueAmt0157760
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157760
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027988
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011293
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt039281
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0517945
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/CharitableContributionsTotAmt030893
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt030893
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015699
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt02500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE A GLASS ANNUAL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt07389
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07389
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt067914
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067914
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037021
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021322
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04697
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04697
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01113
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01113
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SAGEBRUSH ELEMENTARY SCHOOL BEGAN ITS OPERATIONS IN AUGUST OF 2013 AS A TRADITIONAL MONTESSORI ELEMENTARY SCHOOL WITH THE GOAL OF PROVIDING FIRST THROUGH SIXTH GRADE ELEMENTARY EDUCATION IN A TRADITIONAL MONTESSORI SETTING, STARTING WITH ONE LOWER ELEMENTARY CLASSROOM SERVING CHILDREN IN GRADES ONE AND TWO. EACH YEAR A GRADE WAS ADDED UNTIL A FULL ELEMENTARY RANGE OF GRADES ONE THROUGH SIX WERE OFFERED. DURING THE SUMMER OF 2018, SAGEBRUSH ELEMENTARY SCHOOL ACQUIRED SAGEBRUSH MONTESSORI SCHOOL, EXPANDING OFFERINGS TO INCLUDE PRESCHOOL AND KINDERGARTEN CLASSROOMS, IN ADDITION TO THE EXISTING ELEMENTARY PROGRAM. THE ACQUISITON PROCESS WAS FINALIZED IN SPRING OF 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S BOARD BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ALL-VOLUNTEER BOARD AND ITS PERSONNEL COMMITTEE 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 III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt047
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0990
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0161657
IRS990/TotalAssetsEOYAmt0902433
IRS990/TotalAssetsGrp/BOYAmt0161657
IRS990/TotalAssetsGrp/EOYAmt0902433
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt042504
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04916
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0419470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0514945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05205
IRS990/TotalLiabilitiesEOYAmt0642318
IRS990/TotalLiabilitiesGrp/BOYAmt05205
IRS990/TotalLiabilitiesGrp/EOYAmt0642318

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