Civic Intelligence

Arbor Montessori School Inc

EIN 58-1090387 • 501(c)3 • Decatur, GA

Profile

The mission of arbor montessori school is to develop the unique capabilities of each child, through supportive relationships, joyful learning, and meaningful work in a montessori environment. The school seeks to foster independence in each child, preparing him or her to contribute with integrity to the community of the larger world.

2998 Lavista RoadDecatur, GA 30033

www.arbormontessori.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.20x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.50x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

14%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$15,284,044

Up $745,000 (+5.1%) from 2023

Liabilities

Down

$2,854,101

Down $15,776 (-0.5%) from 2023

Net Assets

Up

$12,429,943

Up $760,776 (+6.5%) from 2023

Revenue

Down

$5,192,158

Down $556,972 (-9.7%) from 2023

Expenses

Up

$4,981,599

Up $233,981 (+4.9%) from 2023

Net Income

Down

$210,559

Down $790,953 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $6,234,925Liabilities 2010: $2,464,597Net Assets 2010: $3,770,3282010Assets 2011: $6,783,634Liabilities 2011: $2,467,793Net Assets 2011: $4,315,8412011Assets 2012: $7,088,637Liabilities 2012: $2,413,414Net Assets 2012: $4,675,2232012Assets 2013: $7,940,706Liabilities 2013: $2,201,339Net Assets 2013: $5,739,3672013Assets 2014: $8,650,579Liabilities 2014: $2,087,844Net Assets 2014: $6,562,7352014Assets 2015: $9,031,739Liabilities 2015: $1,821,401Net Assets 2015: $7,210,3382015Assets 2016: $10,334,416Liabilities 2016: $2,374,483Net Assets 2016: $7,959,9332016Assets 2017: $10,625,870Liabilities 2017: $2,173,505Net Assets 2017: $8,452,3652017Assets 2018: $10,589,698Liabilities 2018: $1,732,521Net Assets 2018: $8,857,1772018Assets 2019: $10,724,414Liabilities 2019: $1,612,764Net Assets 2019: $9,111,6502019Assets 2020: $11,097,961Liabilities 2020: $1,822,134Net Assets 2020: $9,275,8272020Assets 2021: $12,624,760Liabilities 2021: $2,753,857Net Assets 2021: $9,870,9032021Assets 2022: $12,591,024Liabilities 2022: $2,261,852Net Assets 2022: $10,329,1722022Assets 2023: $14,539,044Liabilities 2023: $2,869,877Net Assets 2023: $11,669,1672023Assets 2024: $15,284,044Liabilities 2024: $2,854,101Net Assets 2024: $12,429,9432024

Highlighted filing

2024

Assets$15,284,044
Liabilities$2,854,101
Net Assets$12,429,943

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,986,0202010Expenses 2011: $3,182,4542011Expenses 2012: $3,313,7722012Expenses 2013: $3,475,2072013Revenue 2014: $3,859,246Expenses 2014: $3,427,336Net Income 2014: $431,9102014Revenue 2015: $4,248,244Expenses 2015: $3,761,222Net Income 2015: $487,0222015Revenue 2016: $4,135,998Expenses 2016: $3,509,575Net Income 2016: $626,4232016Revenue 2017: $3,904,698Expenses 2017: $3,639,104Net Income 2017: $265,5942017Revenue 2018: $4,145,322Expenses 2018: $3,933,722Net Income 2018: $211,6002018Revenue 2019: $4,208,962Expenses 2019: $4,069,917Net Income 2019: $139,0452019Revenue 2020: $3,940,389Expenses 2020: $3,832,658Net Income 2020: $107,7312020Revenue 2021: $3,869,725Expenses 2021: $3,990,009Net Income 2021: -$120,2842021Revenue 2022: $5,054,396Expenses 2022: $4,110,556Net Income 2022: $943,8402022Revenue 2023: $5,749,130Expenses 2023: $4,747,618Net Income 2023: $1,001,5122023Revenue 2024: $5,192,158Expenses 2024: $4,981,599Net Income 2024: $210,5592024

Highlighted filing

2024

Revenue$5,192,158
Expenses$4,981,599
Net Income$210,559

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.3$2.85$12.4$5.19$4.98$0.21
2023Detailed filing. Detailed filing data is available for this year.$14.5$2.87$11.7$5.75$4.75$1.00
2022Detailed filing. Detailed filing data is available for this year.$12.6$2.26$10.3$5.05$4.11$0.94
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$2.75$9.87$3.87$3.99$0.12
2020Detailed filing. Detailed filing data is available for this year.$11.1$1.82$9.28$3.94$3.83$0.11
2019Summary only. Only limited summary data is available for this year.$10.7$1.61$9.11$4.21$4.07$0.14
2018Detailed filing. Detailed filing data is available for this year.$10.6$1.73$8.86$4.15$3.93$0.21
2017Detailed filing. Detailed filing data is available for this year.$10.6$2.17$8.45$3.90$3.64$0.27
2016Detailed filing. Detailed filing data is available for this year.$10.3$2.37$7.96$4.14$3.51$0.63
2015Detailed filing. Detailed filing data is available for this year.$9.03$1.82$7.21$4.25$3.76$0.49
2014Summary only. Only limited summary data is available for this year.$8.65$2.09$6.56$3.86$3.43$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$2.20$5.74$3.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.09$2.41$4.68$3.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$2.47$4.32$3.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$2.46$3.77$2.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$5,347,349
Mission and Program Overview

Mission

The mission of arbor montessori school is to develop the unique capabilities of each child, through supportive relationships, joyful learning and meaningful work in a montessori environment. The school seeks to foster independence in each child, preparing him or her to contribute with integrity to the community of the larger world.

The mission of arbor montessori school is to develop the unique capabilities of each child, through supportive relationships, joyful learning, and meaningful work in a montessori environment. The school seeks to foster independence in each child, preparing him or her to contribute with integrity to the community of the larger world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,248,152$6,260,603▲ $12,451
Investments Other Securities$3,668,316$4,233,242▲ $564,926
Land, Buildings, and Equipment, Net$3,022,666$3,530,825▲ $508,159
Accounts Receivable$424,578$445,717▲ $21,139
Cash and Non-Interest-Bearing Accounts$525,463$312,468▼ $212,995
Prepaid Expenses and Deferred Charges$40,433$26,374▼ $14,059
Pledges and Grants Receivable$20,667$3,333▼ $17,334
Total Assets$14,539,044$15,284,044▲ $745,000
Other Assets Total$588,769$471,482▼ $117,287
Liabilities
Deferred Revenue$1,090,663$1,154,619▲ $63,956
Tax Exempt Bond Liabilities$821,517$770,744▼ $50,773
Other Liabilities$605,845$591,011▼ $14,834
Accounts Payable and Accrued Expenses$351,852$337,727▼ $14,125
Total Liabilities$2,869,877$2,854,101▼ $15,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,112,249$11,743,320▲ $631,071
Net Assets With Donor Restrictions$556,918$686,623▲ $129,705
Total Net Assets Fund Balance$11,669,167$12,429,943▲ $760,776
Total Liabilities and Net Assets / Fund Balance$14,539,044$15,284,044▲ $745,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,627,704$2,405,821$4,033,525
Land$1,796,258-$1,796,258
Equipment$37,498$394,813$432,311
Other Land Buildings$69,365$129,881$199,246
Other Securities$4,233,242--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$508,440$45,356▲ $87,219$7,987$633,028
2022$281,849$182,758▲ $57,333$13,500$508,440
2021$251,991$88,000▼ $34,007$24,135$281,849
2020$235,292$18,947▲ $48,601$20,691$282,149
2019$224,924$20,768▲ $4,697$15,097$235,292
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather MaccabeHead of SchoolFT$142,676$9,834$152,510
Lora BoydVice President/teacherFT$74,273$21,370$95,643
Debra LadsonBusiness ManagerFT$86,013$7,077$93,090
KATHRYN O'NEILToddler/primary CoordinatorFT$65,083$23,771$88,854
Kim TaylorAdolescent Program GuideFT$79,418$9,249$88,667
David TylerAdolescent Prog CoordinatorFT$58,093$24,208$82,301
Anne LedouxDirector of Auxiliary ProgramFT$81,321-$81,321
Emily PetersLead Lower Elem. TeacherFT$81,009-$81,009
Alison SherrillElementary CoordinatorFT$79,752-$79,752
Anna DiscenzoLead Upper Elementary TeacherFT$77,415-$77,415
Stacy RemaleyLead Primary TeacherFT$73,692-$73,692
Cecilia FernandezLead Primary TeacherFT$60,481$9,249$69,730
Sanuja BopitiyaLead Toddler TeacherFT$57,884$9,249$67,133
Molly MathesLead Primary TeacherFT$56,335$9,249$65,584

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Studio Sogo LLCArchitecture & Interiors1631 S GORDON STREET SW, Atlanta, GA 30310$213,577
Revenue and Support

Revenue Composition

Contributions and Grants
$323,722
Program Service Revenue
$4,575,368
Investment Income
$353,305
Other Revenue
$-60,237
All Other Contributions
$123,766
Change in Net Assets
$210,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,181,403
Revenue Not Reported on Financial Statements
$10,755
Revenue Not Reported on Form 990
$540,875
Total Revenue per Audited Statements
$5,722,278
Total Revenue per Form 990
$5,192,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,646,505
Other Expenses$1,180,820
Grants and Similar Amounts Paid$154,274
Total Fundraising Expense$151,363
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,440,204$400,468$81,961$1,922,633
Current Officers, Directors, Trustees, and Key Employees$1,072,268$103,464-$1,175,732
Other Employee Benefits$239,931$56,817$10,462$307,210
Payroll Taxes$147,771$56,209$6,151$210,131
Fees for Services Other-$205,650-$205,650
Grants to Domestic Individuals$154,274--$154,274
Other Expenses$136,921$63,354$7,347$136,921
Depreciation Depletion$111,273$19,139$2,224$132,636
Occupancy$107,508$19,644$1,597$128,749
Interest$45,379$7,805$908$54,092
Advertising--$38,519$38,519
Office Expenses-$33,274-$33,274
Insurance$27,753$4,775$555$33,083
Pension Plan Contributions$9,621$19,539$1,639$30,799
Fees for Service Investment Mgmnt Fees$10,755--$10,755
Total Functional Expenses$3,840,098$990,138$151,363$4,981,599

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,981,599
Expenses per Audited Statements$4,970,844
Total Expenses per Audited Statements$4,961,502
Expenses Not Reported on Financial Statements$10,755
Expenses Not Reported on Form 990$-9,342
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$105,239
Fundraising Gross Income$69,403
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Middle School$40,281$40,281$24,039$16,242
Fun Run$22,715$22,715$11,240$11,475
Total Events$69,403$69,403$105,239$-35,836
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use$591,011
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

The head of school and business manager review form 990 with the school's cpa. The form 990 is also reviewed by the chair/co-chairs of the finance committee for their review and approval. The form 990 is also available to other members of the finance committee and board of trustees upon request. A copy of the form 990 is available for review in the business office at the lavista campus. An email is sent to all board memebers that the copy is available for a three day period prior to filing.

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

Arbor's conflict of interest policy is explained to its trustees annually. Conflict of interest policy is incorporated into a larger document that board members sign annually. At monthly board meetings, any conflicts are reported, discussed, and voted upon, if necessary.

Form 990, Part VI, Section B, Line 15

All employees are placed on a salary scale which is adjusted annually as a part of the budget process. Any salary adjustments, including cost of living adjustments, are approved by the board of trustees.

Form 990, Part VI, Section C, Line 19

The school makes its governing documents, conflict of interest policy, and finiancial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Arbor Montessori School Inc
EIN
58-1090387
Phone
4043219304
Address
2998 LAVISTA ROAD, DECATUR, GA 30033

Signing Officer

Name
Heather Maccabe
Title
Head of School
Phone
4043219304
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Maccabe
Formed
1970
Legal Domicile
Ga
Voting Board Members
20
Independent Board Members
7
Employees
80
Volunteers
40

Preparer

Firm
Cri Advisors LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
Tiffany T Orr CPA
Phone
7703948000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

PART V, LINE 4:

Founder's fund endowment fund is used to enrich the arbor community by providing financial resources for faculty and staff enrichment, sponsorship of new teachers for montessori training, community education programs, and special classroom projects.

PART X, LINE 2:

Under section 501(c)(3) of the internal revenue code, the school is exempt from taxes on income other than unrelated business income. Income from certain activities not directly related to the school's tax-exempt purpose is subject to taxation as unrelated business income. The school had unrelated business income associated with the rental of school facilities for the years ended june 30, 2024 and 2023. This income was excluded from taxation per irc section 512(b)(3) for the years ended june 30, 2024 and 2023. The school utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2024 and 2023, the school has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses - schedule g 102,131. Rental expenses 42,801. Financial assistance awards -154,274.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses - schedule g 102,131. Rental expenses 42,801. Financial assistance awards -154,274.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE MISSION OF ARBOR MONTESSORI SCHOOL IS TO DEVELOP THE UNIQUE CAPABILITIES OF EACH CHILD, THROUGH SUPPORTIVE RELATIONSHIPS, JOYFUL LEARNING, AND MEANINGFUL WORK IN A MONTESSORI ENVIRONMENT. THE SCHOOL SEEKS TO FOSTER INDEPENDENCE IN EACH CHILD, PREPARING HIM OR HER TO CONTRIBUTE WITH INTEGRITY TO THE COMMUNITY OF THE LARGER WORLD.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4LEAD TODDLER TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt5LEAD UPPER ELEMENTARY TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt6LEAD PRIMARY TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR OF AUXILIARY PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt8LEAD PRIMARY TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt9TODDLER/PRIMARY COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10LEAD LOWER ELEM. TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt11LEAD PRIMARY TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt12ELEMENTARY COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13ADOLESCENT PROGRAM GUIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14ADOLESCENT PROG COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt20BUSINESS MANAGER
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IRS990/MissionDesc0THE MISSION OF ARBOR MONTESSORI SCHOOL IS TO DEVELOP THE UNIQUE CAPABILITIES OF EACH CHILD, THROUGH SUPPORTIVE RELATIONSHIPS, JOYFUL LEARNING, AND MEANINGFUL WORK IN A MONTESSORI ENVIRONMENT. THE SCHOOL SEEKS TO FOSTER INDEPENDENCE IN EACH CHILD, PREPARING HIM OR HER TO CONTRIBUTE WITH INTEGRITY TO THE COMMUNITY OF THE LARGER WORLD.
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