Civic Intelligence

Tiny Trees Preschool

EIN 47-2304154 • 501(c)3 • Seattle, WA

Profile

Our mission is to use outdoor classrooms to make a quality education in reading, math and science accessible for families and to give children a joyful, nature-rich childhood one full of play, exploration and wonder.

900 1st Ave S 205Seattle, WA 98134

www.tinytrees.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

48th percentile

3.3%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

8th percentile

-21%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

89th percentile

69%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$855,156

Down $226,636 (-21%) from 2021

Liabilities

Down

$575,374

Down $305,094 (-35%) from 2021

Net Assets

Up

$279,782

Up $78,458 (+39%) from 2021

Revenue

Up

$2,353,236

Up $963,581 (+69%) from 2021

Expenses

Up

$2,274,778

Up $749,700 (+49%) from 2021

Net Income

Up

$78,458

Up $213,881 (+158%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $170,850Liabilities 2016: $26,439Net Assets 2016: $144,4112016Assets 2017: $301,073Liabilities 2017: $117,646Net Assets 2017: $183,4262017Assets 2018: $700,912Liabilities 2018: $212,485Net Assets 2018: $488,4272018Assets 2019: $677,246Liabilities 2019: $289,630Net Assets 2019: $387,6162019Assets 2020: $807,056Liabilities 2020: $609,872Net Assets 2020: $197,1842020Assets 2021: $1,081,792Liabilities 2021: $880,468Net Assets 2021: $201,3242021Assets 2022: $855,156Liabilities 2022: $575,374Net Assets 2022: $279,7822022

Highlighted filing

2022

Assets$855,156
Liabilities$575,374
Net Assets$279,782

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $162,946Expenses 2016: $18,535Net Income 2016: $144,4112016Revenue 2017: $884,051Expenses 2017: $845,036Net Income 2017: $39,0152017Revenue 2018: $1,825,343Expenses 2018: $1,678,142Net Income 2018: $147,2012018Revenue 2019: $2,340,214Expenses 2019: $2,441,025Net Income 2019: -$100,8112019Revenue 2020: $2,073,670Expenses 2020: $2,232,446Net Income 2020: -$158,7762020Revenue 2021: $1,389,655Expenses 2021: $1,525,078Net Income 2021: -$135,4232021Revenue 2022: $2,353,236Expenses 2022: $2,274,778Net Income 2022: $78,4582022

Highlighted filing

2022

Revenue$2,353,236
Expenses$2,274,778
Net Income$78,458

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 13, 2023
Return Version
2021v4.2
Gross Receipts
$2,381,803
Mission and Program Overview

Mission

Our mission is to use outdoor classrooms to make a quality education in reading, math and science affordable for families and to give children a joyful, nature rich childhood one full of play, exploration and wonder.

Tiny trees was created to use outdoor classrooms to make a quality education in reading, math and science accessible for families and to give children a joyful, nature-rich childhood - one full of play, exploration, and wonder. Our continued goal is to create safe and affirming outdoor spaces that support children's physical, emotional and intellectual development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$615,759$382,459▼ $233,300
Cash and Non-Interest-Bearing Accounts$59,383$288,970▲ $229,587
Accounts Receivable$373,877$149,808▼ $224,069
Prepaid Expenses and Deferred Charges$11,273$24,093▲ $12,820
Land, Buildings, and Equipment, Net$0$5,826▲ $5,826
Pledges and Grants Receivable$21,500$4,000▼ $17,500
Total Assets$1,081,792$855,156▼ $226,636
Liabilities
Unsecured Notes Loans Payable$696,040$348,020▼ $348,020
Accounts Payable and Accrued Expenses$126,084$158,809▲ $32,725
Deferred Revenue$58,344$68,545▲ $10,201
Total Liabilities$880,468$575,374▼ $305,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$179,824$279,782▲ $99,958
Net Assets With Donor Restrictions$21,500$0▼ $21,500
Total Net Assets Fund Balance$201,324$279,782▲ $78,458
Total Liabilities and Net Assets / Fund Balance$1,081,792$855,156▼ $226,636

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,826$1,457$7,283
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kellie MorrillExecutive DirectorFT$120,000$7,988$127,988

Board Members and Trustees

NameTitle
Carlin LlorenteCo-chair
Rajsi RanaCo-chair
Aj Rei-perrineBoard Member
Capri AriasBoard Member
Christine LarsenBoard Member
Getta NaiduBoard Member
Hollie SeilerBoard Member
Keren HerzbergBoard Member
Kimi GordonBoard Member
Lisa MerrillBoard Member
Marc SaeislakBoard Member
Matt HolmanBoard Member
Tiffany ShenBoard Member
Mike MontgomerySecretary
Chase KaniaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$810,117
Program Service Revenue
$1,560,258
Investment Income
$9,928
Other Revenue
$-27,067
All Other Contributions
$235,419
Change in Net Assets
$78,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,688,359
Other Expenses$358,982
Grants and Similar Amounts Paid$176,287
Total Fundraising Expense$118,686
Professional Fundraising Fees$51,150

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,185,032$71,702$57,366$1,314,100
Grants to Domestic Individuals$176,287--$176,287
Payroll Taxes$109,251$6,003$4,802$120,056
Current Officers, Directors, Trustees, and Key Employees-$120,000-$120,000
Other Employee Benefits$97,852$5,376$4,301$107,529
Occupancy$58,424$31,560-$89,984
Fees for Services Professional Fundraising--$51,150$51,150
Fees for Services Other$50,359--$50,359
All Other Expenses$39,905$286-$40,191
Information Technology-$31,803-$31,803
Pension Plan Contributions$24,273$1,334$1,067$26,674
Insurance$12,453--$12,453
Fees for Services Accounting-$11,102-$11,102
Other Expenses$10,681--$10,681
Travel-$10,043-$10,043
Advertising-$9,606-$9,606
Office Expenses$175$6,773-$6,948
Fees for Services Management-$4,558-$4,558
Depreciation Depletion$1,457--$1,457
Total Functional Expenses$1,845,946$310,146$118,686$2,274,778
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$51,150
Fundraising Direct Expenses$28,567
Fundraising Gross Income$1,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Luncheon$31,946$1,500$28,567$-27,067
Total Events$31,946$1,500$28,567$-27,067
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
No
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

The finance committee reviews the form 990 and compiles questions, then hosts a training and "deep dive" sessions, then presents it to the full board of directors, ultimately giving a recommendation to approve or not approve. The board of directors reviews and approves the form 990 before it is filed.

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

Board chairs meet 1:1 with each member at least annually to discuss and review this policy and note in an updated agreement.

Form 990, Part VI, Section B, Line 15A

All things hr was hired to conduct a market analysis of all positions and review of job descriptions.

Form 990, Part VI, Section C, Line 19

Form 990 is available on the website and upon request. All other policies are available upon request as noted on our website, and board member contact is available on the website.

Filing and Contact Details

Filer

Filer Name
Tiny Trees Preschool
EIN
47-2304154
Phone
2067010245
Address
900 1ST AVE S 205, SEATTLE, WA 98134

Signing Officer

Name
Chase Kania
Title
Treasurer
Phone
2067010245
Signed
2023-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kellie Morrill
Formed
2014
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
14
Employees
56
Volunteers
10

Preparer

Firm
Jacobson Jarvis & Co Pllc
Address
200 FIRST AVE WEST SUITE 200, SEATTLE, WA 98119-4219
Preparer
Howard Donkin CPA
Phone
2066288990
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO USE OUTDOOR CLASSROOMS TO MAKE A QUALITY EDUCATION IN READING, MATH AND SCIENCE ACCESSIBLE FOR FAMILIES AND TO GIVE CHILDREN A JOYFUL, NATURE-RICH CHILDHOOD - ONE FULL OF PLAY, EXPLORATION AND WONDER.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0279782
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-27067
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-27067
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0179824
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0279782
IRS990/NoncashContributionsAmt03240
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt031560
IRS990/OccupancyGrp/ProgramServicesAmt058424
IRS990/OccupancyGrp/TotalAmt089984
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06773
IRS990/OfficeExpensesGrp/ProgramServicesAmt0175
IRS990/OfficeExpensesGrp/TotalAmt06948
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04301
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05376
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt097852
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0107529
IRS990/OtherExpensesGrp/Desc0AMERICORP/EDUCATION SPE
IRS990/OtherExpensesGrp/Desc1TOILET RENTALS
IRS990/OtherExpensesGrp/Desc2CLASSROM IMPROVEMENT &
IRS990/OtherExpensesGrp/Desc3CLOTHING & SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt030000
IRS990/OtherExpensesGrp/ProgramServicesAmt127490
IRS990/OtherExpensesGrp/ProgramServicesAmt222307
IRS990/OtherExpensesGrp/ProgramServicesAmt310681
IRS990/OtherExpensesGrp/TotalAmt030000
IRS990/OtherExpensesGrp/TotalAmt127490
IRS990/OtherExpensesGrp/TotalAmt222307
IRS990/OtherExpensesGrp/TotalAmt310681
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt057366
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt071702
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01185032
IRS990/OtherSalariesAndWagesGrp/TotalAmt01314100
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04802
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06003
IRS990/PayrollTaxesGrp/ProgramServicesAmt0109251
IRS990/PayrollTaxesGrp/TotalAmt0120056
IRS990/PensionPlanContributionsGrp/FundraisingAmt01067
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01334
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024273
IRS990/PensionPlanContributionsGrp/TotalAmt026674
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt021500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011273
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024093
IRS990/PrincipalOfficerNm0KELLIE MORRILL
IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01560258
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherExpensesAmt0257733
IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalExpensesAmt01525078
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01389655
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt078458
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01560258
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0615759
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0382459
IRS990ScheduleA/SchoolInd0X
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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/OtherLandBuildingsGrp/BookValueAmt05826
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01457
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07283
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05826
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THERE IS NO SPECIFIC SOLICITATION PERIOD. THE NON-DISCRIMINATION POLICY IS POSTED ON OUR WEBSITE AT WWW.TINYTREES.ORG, IN ADVERTISING MATERIALS, AND ON ENROLLMENT FORMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES GOVERNMENT GRANTS FOR TUITION AND OPERATIONAL SUPPORT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0CONSULTING
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0KARI DASHER
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt032843 17TH AVE SW
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0FEDERAL WAY
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd098023
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt030446
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt030446
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt028567
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING LUNCHEON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031946
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031946
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt01500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt01500
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-27067

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