Civic Intelligence

Sagebrush Elementary School

990 • Fiscal year 2022 • EIN 46-1064904

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 13, 2023

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

91st percentile

0.71x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.69x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

29th percentile

-4.4%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$81,850

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

26th percentile

-7.5%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

24%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$786,948

Down $63,403 (-7.5%) from 2021

Net Assets

Down

$227,884

Down $35,502 (-13%) from 2021

Liabilities

Down

$559,064

Down $27,901 (-4.8%) from 2021

Revenue

Up

$811,342

Up $157,785 (+24%) from 2021

Expenses

Up

$846,844

Up $162,142 (+24%) from 2021

Net Income

Down

-$35,502

Down $4,357 (-14%) from 2021

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

2022

Assets$786,948
Liabilities$559,064
Net Assets$227,884

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

2022

Revenue$811,342
Expenses$846,844
Net Income-$35,502
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 13, 2023
Return Version
2021v4.2
Gross Receipts
$822,506
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$524,561$524,556▼ $5
Intangible Assets$214,292$196,571▼ $17,721
Savings and Temporary Cash Investments$49,502$39,470▼ $10,032
Cash and Non-Interest-Bearing Accounts$61,996$26,351▼ $35,645
Total Assets$850,351$786,948▼ $63,403
Liabilities
Mortgage Notes Payable Secured by Investment Property$586,965$559,064▼ $27,901
Total Liabilities$586,965$559,064▼ $27,901
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$262,423$221,921▼ $40,502
Net Assets With Donor Restrictions$963$5,963▲ $5,000
Total Net Assets Fund Balance$263,386$227,884▼ $35,502
Total Liabilities and Net Assets / Fund Balance$850,351$786,948▼ $63,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$292,593$27,469$320,062
Land$157,760-$157,760
Leasehold Improvements$60,063$23,887$83,950
Equipment$14,140$34,972$49,112
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha MayHead of SchoolFT$81,850$81,850

Board Members and Trustees

NameTitle
Rob DarlingPresident and Board Chair
Sandrine KingVice President
Kristin NorellBoard Member
Tom HallerSecretary
Bill PikeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$156,657
Program Service Revenue
$665,846
Investment Income
$3
Other Revenue
$-11,164
All Other Contributions
$24,568
Change in Net Assets
$-35,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$565,559
Other Expenses$281,285
Total Fundraising Expense$7,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,297$56,378$4,027$402,702
Current Officers, Directors, Trustees, and Key Employees$72,123$11,879$849$84,851
Payroll Taxes$54,970$9,054$647$64,671
Occupancy$33,360$5,495$392$39,247
Depreciation Depletion$30,489$5,022$359$35,870
All Other Expenses$19,709$2,231$159$22,099
Interest$17,084$2,814$201$20,099
Office Expenses$14,802$2,438$174$17,414
Other Employee Benefits$11,335$1,867$133$13,335
Insurance$10,530$1,734$124$12,388
Fees for Services Accounting-$11,944-$11,944
Fees for Services Other-$10,260-$10,260
Other Expenses$4,830$795$57$5,682
Advertising$1,349$222$16$1,587
Travel$970$160$11$1,141
Total Functional Expenses$711,891$127,437$7,516$846,844
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,164
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Fundraiser$17,119-$10,181-
Raise a Glass$7,491-$629-
Total Events$24,610-$11,164$-11,164
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
2023-01-13
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
24
Volunteers
0

Preparer

Firm
Northwest CPA Group Pllc
Address
1333 COLUMBIA PARK TRAIL STE 210, RICHLAND, WA 99352
Preparer
Samantha G Vickery
Phone
5097351300
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IRS990/Desc0WE 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.DURING THE FISCAL YEAR 2021-2022, SAGEBRUSH MONTESSORI OFFERED TWO PROGRAMS: 1. CHILDREN'S HOUSE CLASSROOMS ARE DESIGNED FOR CHILDREN AGES 3-6 WITH A HALF-DAY PROGRAM FOR PRESCHOOLERS AND A FULL-DAY PROGRAM FOR KINDERGARTNERS.2. ELEMENTARY PROGRAM CLASSROOMS PROVIDE TRADITIONAL MONTESSORI EDUCATION FOR CHILDREN AGES 6-12.
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IRS990/PYContributionsGrantsAmt075189
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0161941
IRS990/PYOtherRevenueAmt0-6491
IRS990/PYProgramServiceRevenueAmt0584859
IRS990/PYRevenuesLessExpensesAmt0-31145
IRS990/PYSalariesCompEmpBnftPaidAmt0522761
IRS990/PYTotalExpensesAmt0684702
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0653557
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-35502
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0521847
IRS990/SavingsAndTempCashInvstGrp/BOYAmt049502
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039470
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/BookValueAmt0292593
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0320062
IRS990ScheduleD/EquipmentGrp/BookValueAmt014140
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034972
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049112
IRS990ScheduleD/LandGrp/BookValueAmt0157760
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157760
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060063
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023887
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0524556
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/CharitableContributionsTotAmt024610
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt07491
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt017119
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011164
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE A GLASS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0354
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07491
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017119
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024610
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-11164
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010810
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0629
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010181
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/TotalAssetsBOYAmt0850351
IRS990/TotalAssetsEOYAmt0786948
IRS990/TotalAssetsGrp/BOYAmt0850351
IRS990/TotalAssetsGrp/EOYAmt0786948
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0156657
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07516
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127437
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0711891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0846844
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0586965
IRS990/TotalLiabilitiesEOYAmt0559064
IRS990/TotalLiabilitiesGrp/BOYAmt0586965
IRS990/TotalLiabilitiesGrp/EOYAmt0559064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263386
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227884
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0711891
IRS990/TotalProgramServiceRevenueAmt0665846
IRS990/TotalReportableCompFromOrgAmt081850
IRS990/TotalRevenueGrp/ExclusionAmt0-11161
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0665846
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0811342
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0850351
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0786948
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt011
IRS990/TravelGrp/ManagementAndGeneralAmt0160
IRS990/TravelGrp/ProgramServicesAmt0970
IRS990/TravelGrp/TotalAmt01141
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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