Civic Intelligence

Sagebrush Elementary School

990 • Fiscal year 2023 • EIN 46-1064904

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 04, 2024

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

0.66x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.65x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

52nd percentile

5.0%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$84,995

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

44th percentile

1.5%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

0.8%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$798,991

Up $12,043 (+1.5%) from 2022

Net Assets

Up

$268,820

Up $40,936 (+18%) from 2022

Liabilities

Down

$530,171

Down $28,893 (-5.2%) from 2022

Revenue

Up

$817,474

Up $6,132 (+0.8%) from 2022

Expenses

Down

$776,538

Down $70,306 (-8.3%) from 2022

Net Income

Up

$40,936

Up $76,438 (+215%) from 2022

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 2023: $798,991Liabilities 2023: $530,171Net Assets 2023: $268,8202023Assets 2025: $904,825Liabilities 2025: $470,248Net Assets 2025: $434,5772025

Highlighted filing

2023

Assets$798,991
Liabilities$530,171
Net Assets$268,820

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 2023: $817,474Expenses 2023: $776,538Net Income 2023: $40,9362023Revenue 2025: $874,500Expenses 2025: $780,130Net Income 2025: $94,3702025

Highlighted filing

2023

Revenue$817,474
Expenses$776,538
Net Income$40,936
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 4, 2024
Return Version
2022v5.0
Gross Receipts
$829,664
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$524,556$519,204▼ $5,352
Intangible Assets$196,571$178,947▼ $17,624
Cash and Non-Interest-Bearing Accounts$26,351$76,368▲ $50,017
Savings and Temporary Cash Investments$39,470$24,472▼ $14,998
Total Assets$786,948$798,991▲ $12,043
Liabilities
Mortgage Notes Payable Secured by Investment Property$559,064$530,171▼ $28,893
Total Liabilities$559,064$530,171▼ $28,893
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$221,921$268,820▲ $46,899
Net Assets With Donor Restrictions$5,963$0▼ $5,963
Total Net Assets Fund Balance$227,884$268,820▲ $40,936
Total Liabilities and Net Assets / Fund Balance$786,948$798,991▲ $12,043

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$284,387$35,675$320,062
Land$157,761-$157,761
Leasehold Improvements$54,853$29,097$83,950
Equipment$22,203$40,433$62,636
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha MayHead of SchoolFT$84,995$84,995

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$84,752
Program Service Revenue
$715,605
Investment Income
$2
Other Revenue
$17,115
All Other Contributions
$19,550
Change in Net Assets
$40,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$574,714
Other Expenses$201,824
Total Fundraising Expense$7,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,189$57,678$4,120$411,987
Current Officers, Directors, Trustees, and Key Employees$72,246$11,899$850$84,995
Payroll Taxes$46,245$7,617$544$54,406
Depreciation Depletion$31,025$5,110$365$36,500
Occupancy$28,002$4,612$329$32,943
Other Employee Benefits$19,827$3,266$233$23,326
Interest$16,241$2,675$191$19,107
Fees for Services Accounting-$13,514-$13,514
Fees for Services Other-$12,525-$12,525
All Other Expenses$9,119$1,047$75$10,241
Insurance$7,540$1,242$89$8,871
Office Expenses$3,968$653$47$4,668
Other Expenses$3,054$504$36$3,594
Advertising$1,473$242$17$1,732
Fees for Services Legal-$625-$625
Total Functional Expenses$644,768$124,763$7,007$776,538
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,360
Fundraising Direct Expenses$10,034
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wreath Fundraiser$13,590$13,590$7,322$6,268
Raise a Glass$11,278$10,548$264$10,284
Total Events$45,411$25,360$10,034$15,326
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 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
2024-02-04
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
23
Volunteers
95

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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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 AQUIRED 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 2022-2023, 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 37 CHILDREN THAT PARTICIPATE EACH WEEK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057591
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0143210
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0156657
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt0281285
IRS990/PYOtherRevenueAmt0-11164
IRS990/PYProgramServiceRevenueAmt0665846
IRS990/PYRevenuesLessExpensesAmt0-35502
IRS990/PYSalariesCompEmpBnftPaidAmt0565559
IRS990/PYTotalExpensesAmt0846844
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0811342
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt040936
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0574184
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039470
IRS990/SavingsAndTempCashInvstGrp/EOYAmt024472
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/BookValueAmt0284387
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035675
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0320062
IRS990ScheduleD/EquipmentGrp/BookValueAmt022203
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062636
IRS990ScheduleD/LandGrp/BookValueAmt0157761
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157761
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt054853
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029097
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0519204
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/CharitableContributionsTotAmt020051
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0730
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt019321
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010034
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE A GLASS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WREATH FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02448
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011278
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020543
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045411
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010548
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt01222
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025360
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015326
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07586
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0264
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07322
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/TotalAssetsBOYAmt0786948
IRS990/TotalAssetsEOYAmt0798991
IRS990/TotalAssetsGrp/BOYAmt0786948
IRS990/TotalAssetsGrp/EOYAmt0798991
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt084752
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07007
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124763
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0644768
IRS990/TotalFunctionalExpensesGrp/TotalAmt0776538
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0559064
IRS990/TotalLiabilitiesEOYAmt0530171
IRS990/TotalLiabilitiesGrp/BOYAmt0559064
IRS990/TotalLiabilitiesGrp/EOYAmt0530171
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0227884
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268820
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0644768
IRS990/TotalProgramServiceRevenueAmt0715605
IRS990/TotalReportableCompFromOrgAmt084995
IRS990/TotalRevenueGrp/ExclusionAmt015328

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