Civic Intelligence

Sagebrush Elementary School

990 • Fiscal year 2024 • EIN 46-1064904

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 09, 2025

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

89th percentile

0.60x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.60x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

8.5%

Higher net margin than 57% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$91,328

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.2%

Faster asset growth than 53% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.4%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$840,457

Up $53,509 (+6.8%) from 2022

Net Assets

Up

$340,207

Up $112,323 (+49%) from 2022

Liabilities

Down

$500,250

Down $58,814 (-11%) from 2022

Revenue

Up

$836,778

Up $25,436 (+3.1%) from 2022

Expenses

Down

$765,391

Down $81,453 (-9.6%) from 2022

Net Income

Up

$71,387

Up $106,889 (+301%) 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 2024: $840,457Liabilities 2024: $500,250Net Assets 2024: $340,2072024Assets 2025: $904,825Liabilities 2025: $470,248Net Assets 2025: $434,5772025

Highlighted filing

2024

Assets$840,457
Liabilities$500,250
Net Assets$340,207

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 2024: $836,778Expenses 2024: $765,391Net Income 2024: $71,3872024Revenue 2025: $874,500Expenses 2025: $780,130Net Income 2025: $94,3702025

Highlighted filing

2024

Revenue$836,778
Expenses$765,391
Net Income$71,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 9, 2025
Return Version
2023v6.0
Gross Receipts
$850,913
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$519,204$500,657▼ $18,547
Intangible Assets$178,947$161,639▼ $17,308
Cash and Non-Interest-Bearing Accounts$76,368$98,209▲ $21,841
Savings and Temporary Cash Investments$24,472$79,952▲ $55,480
Total Assets$798,991$840,457▲ $41,466
Liabilities
Mortgage Notes Payable Secured by Investment Property$530,171$500,250▼ $29,921
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$530,171$500,250▼ $29,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,820$267,933▼ $887
Net Assets With Donor Restrictions-$72,274-
Total Net Assets Fund Balance$268,820$340,207▲ $71,387
Total Liabilities and Net Assets / Fund Balance$798,991$840,457▲ $41,466

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$276,179$43,883$320,062
Land$157,761-$157,761
Leasehold Improvements$50,202$33,748$83,950
Equipment$16,515$46,121$62,636
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha MayHead of SchoolFT$91,328$91,328

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
$102,014
Program Service Revenue
$717,292
Investment Income
$5
Other Revenue
$17,467
All Other Contributions
$68,176
Change in Net Assets
$71,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$554,102
Other Expenses$211,289
Total Fundraising Expense$6,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$326,687$53,807$3,843$384,337
Current Officers, Directors, Trustees, and Key Employees$84,214$13,871$991$99,076
Occupancy$48,343$7,962$569$56,874
Payroll Taxes$43,479$7,161$512$51,152
Depreciation Depletion$30,477$5,020$359$35,856
Other Employee Benefits$16,607$2,735$195$19,537
Interest$15,367$2,531$181$18,079
Fees for Services Accounting-$15,938-$15,938
Insurance$6,855$1,129$81$8,065
All Other Expenses$6,728$923$66$7,717
Office Expenses$4,900$807$58$5,765
Other Expenses$2,683$442$32$3,157
Fees for Services Legal-$635-$635
Advertising$459$76$6$541
Total Functional Expenses$643,887$114,506$6,998$765,391
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,551
Fundraising Direct Expenses$10,247
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raise a Glass$29,715$15,335$279$15,056
Wreath Fundraiser$7,198$7,198$5,413$1,785
Total Events$50,466$22,551$10,247$12,304
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
2025-03-09
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
75

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 2023-2024, 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 35 CHILDREN THAT PARTICIPATE EACH WEEK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt047115
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0114988
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt084752
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0201824
IRS990/PYOtherRevenueAmt017115
IRS990/PYProgramServiceRevenueAmt0715605
IRS990/PYRevenuesLessExpensesAmt040936
IRS990/PYSalariesCompEmpBnftPaidAmt0574714
IRS990/PYTotalExpensesAmt0776538
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0817474
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt071387
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0607467
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024472
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079952
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/BookValueAmt0276179
IRS990ScheduleD/BuildingsGrp/DepreciationAmt043883
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0320062
IRS990ScheduleD/EquipmentGrp/BookValueAmt016515
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046121
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062636
IRS990ScheduleD/LandGrp/BookValueAmt0157761
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157761
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033748
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0500657
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/CashPrizesEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0700
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027915
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt014380
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt013535
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010247
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0600
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0600
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE A GLASS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WREATH FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02310
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029715
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07198
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt013553
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt050466
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07198
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022551
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012304
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05692
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0279
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05413
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0945
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0945
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/TotalAssetsBOYAmt0798991
IRS990/TotalAssetsEOYAmt0840457
IRS990/TotalAssetsGrp/BOYAmt0798991
IRS990/TotalAssetsGrp/EOYAmt0840457
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0102014
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06998
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0114506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0643887
IRS990/TotalFunctionalExpensesGrp/TotalAmt0765391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0530171
IRS990/TotalLiabilitiesEOYAmt0500250
IRS990/TotalLiabilitiesGrp/BOYAmt0530171
IRS990/TotalLiabilitiesGrp/EOYAmt0500250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268820

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