Civic Intelligence

Athens Montessori School

EIN 58-1340222 • 501(c)3 • Athens, GA

Profile

To provide the highest quality montessori education to children ages three years through fifteen years. Their aim is to provide programs that will create wholesome experiences for the parents and child in the areas of education, social, emotional, and physical development.

3145 Barnett Shoals RdAthens, GA 30605

n/A

Siviq Scores

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

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.29x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$86,944

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.4%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,104,175

Down $120,189 (-5.4%) from 2023

Liabilities

Up

$459,096

Up $78,751 (+21%) from 2023

Net Assets

Down

$1,645,079

Down $198,940 (-11%) from 2023

Revenue

Down

$1,573,316

Down $380,302 (-19%) from 2023

Expenses

Up

$1,772,256

Up $52,991 (+3.1%) from 2023

Net Income

Down

-$198,940

Down $433,293 (-185%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,116,328Liabilities 2011: $622,155Net Assets 2011: $494,1732011Assets 2012: $1,215,308Liabilities 2012: $674,756Net Assets 2012: $540,5522012Assets 2013: $1,441,998Liabilities 2013: $831,115Net Assets 2013: $610,8832013Assets 2014: $1,503,613Liabilities 2014: $830,943Net Assets 2014: $672,6702014Assets 2015: $1,383,977Liabilities 2015: $623,341Net Assets 2015: $760,6362015Assets 2016: $1,320,418Liabilities 2016: $503,972Net Assets 2016: $816,4462016Assets 2017: $1,262,825Liabilities 2017: $460,203Net Assets 2017: $802,6222017Assets 2018: $1,171,978Liabilities 2018: $431,836Net Assets 2018: $740,1422018Assets 2019: $1,071,570Liabilities 2019: $376,891Net Assets 2019: $694,6792019Assets 2020: $1,092,216Liabilities 2020: $182,059Net Assets 2020: $910,1572020Assets 2021: $1,635,426Liabilities 2021: $433,338Net Assets 2021: $1,202,0882021Assets 2022: $1,999,016Liabilities 2022: $389,350Net Assets 2022: $1,609,6662022Assets 2023: $2,224,364Liabilities 2023: $380,345Net Assets 2023: $1,844,0192023Assets 2024: $2,104,175Liabilities 2024: $459,096Net Assets 2024: $1,645,0792024

Highlighted filing

2024

Assets$2,104,175
Liabilities$459,096
Net Assets$1,645,079

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,672,102Expenses 2011: $1,663,068Net Income 2011: $9,0342011Expenses 2012: $1,687,0312012Expenses 2013: $1,746,9872013Revenue 2014: $1,910,838Expenses 2014: $1,849,051Net Income 2014: $61,7872014Revenue 2015: $1,945,180Expenses 2015: $1,857,214Net Income 2015: $87,9662015Revenue 2016: $1,855,371Expenses 2016: $1,799,561Net Income 2016: $55,8102016Revenue 2017: $1,822,452Expenses 2017: $1,836,276Net Income 2017: -$13,8242017Revenue 2018: $1,825,549Expenses 2018: $1,888,029Net Income 2018: -$62,4802018Revenue 2019: $1,965,747Expenses 2019: $2,011,210Net Income 2019: -$45,4632019Revenue 2020: $1,682,525Expenses 2020: $1,789,547Net Income 2020: -$107,0222020Revenue 2021: $1,303,707Expenses 2021: $1,062,619Net Income 2021: $241,0882021Revenue 2022: $1,794,169Expenses 2022: $1,386,591Net Income 2022: $407,5782022Revenue 2023: $1,953,618Expenses 2023: $1,719,265Net Income 2023: $234,3532023Revenue 2024: $1,573,316Expenses 2024: $1,772,256Net Income 2024: -$198,9402024

Highlighted filing

2024

Revenue$1,573,316
Expenses$1,772,256
Net Income-$198,940

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.46$1.65$1.57$1.77$0.20
2023Summary only. Only limited summary data is available for this year.$2.22$0.38$1.84$1.95$1.72$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.39$1.61$1.79$1.39$0.41
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.43$1.20$1.30$1.06$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.18$0.91$1.68$1.79$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.38$0.69$1.97$2.01$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.43$0.74$1.83$1.89$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.46$0.80$1.82$1.84$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.50$0.82$1.86$1.80$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.62$0.76$1.95$1.86$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.83$0.67$1.91$1.85$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.83$0.61$1.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.67$0.54$1.69
2011Summary only. Only limited summary data is available for this year.$1.12$0.62$0.49$1.67$1.66$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
May 16, 2025
Return Version
2023v6.0
Gross Receipts
$1,573,316
Mission and Program Overview

Mission

To provide the highest quality montessori education to children ages three years through fifteen years. Their aim is to provide programs that will create wholesome experiences for the parents and child in the areas of education, social, emotional, and physical development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,200,294$1,048,574▼ $151,720
Land, Buildings, and Equipment, Net$587,184$618,715▲ $31,531
Accounts Receivable$6,196$6,196→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,224,364$2,104,175▼ $120,189
Other Assets Total$430,690$430,690→ $0
Liabilities
Accounts Payable and Accrued Expenses$380,345$459,096▲ $78,751
Total Liabilities$380,345$459,096▲ $78,751
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,844,019$1,645,079▼ $198,940
Total Net Assets Fund Balance$1,844,019$1,645,079▼ $198,940
Total Liabilities and Net Assets / Fund Balance$2,224,364$2,104,175▼ $120,189

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$448,539$806,010$1,254,549
Leasehold Improvements$136,158$341,350$477,508
Equipment$13,767$129,235$143,002
Land$20,251-$20,251
Other Assets Org$430,690--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kyu Tae KimHeadmaster/DirectorFT$85,240$1,704$86,944
Janine KaminskiAdmin DirectorFT$62,708$1,254$63,962

Board Members and Trustees

NameTitle
Warren McphersonDirector
Gwenda MalnatiElem Curr Director
La Vonne McphersonElem Curr Director
Revenue and Support

Revenue Composition

Contributions and Grants
$105,258
Program Service Revenue
$1,439,733
Investment Income
$28,325
Other Revenue
$0
Change in Net Assets
$-198,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,344,410
Other Expenses$427,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$897,365$122,368-$1,019,733
All Other Expenses$137,445$16,843-$154,288
Current Officers, Directors, Trustees, and Key Employees$86,944$63,962-$150,906
Payroll Taxes$72,358$9,867-$82,225
Other Employee Benefits$67,565$9,213-$76,778
Depreciation Depletion$34,580$4,716-$39,296
Insurance$26,530$3,618-$30,148
Other Expenses$24,924$3,399-$28,323
Advertising$14,027$1,913-$15,940
Pension Plan Contributions$12,996$1,772-$14,768
Fees for Services Accounting$3,089$421-$3,510
Fees for Services Other$2,667$364-$3,031
Total Functional Expenses$1,520,599$251,657$0$1,772,256
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Lavonne mcpherson, director, is the spouse of warren mcpherson, director.

Form 990, Part VI, Section B, Line 11B

Treasurer will review 990 information return with president of board of directors

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Athens Montessori School
EIN
58-1340222
Phone
7065499076
Address
3145 BARNETT SHOALS RD, ATHENS, GA 30605

Signing Officer

Name
Kyu Tae Kim
Title
Headmaster/Director
Signed
2025-05-16
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
0
Employees
66

Preparer

Firm
Turner and Patat Pc
Address
1165-A CEDAR SHOALS DR, ATHENS, GA 30605
Preparer
Karmen D Hofacre
Phone
7063541212
Raw XML Appendix389 raw XML fields

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/OtherExpensesGrp/TotalAmt328323
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0897365
IRS990/OtherSalariesAndWagesGrp/TotalAmt01019733
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09867
IRS990/PayrollTaxesGrp/ProgramServicesAmt072358
IRS990/PayrollTaxesGrp/TotalAmt082225
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01772
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012996
IRS990/PensionPlanContributionsGrp/TotalAmt014768
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL TUITION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01439733
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IRS990/PYContributionsGrantsAmt0571482
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IRS990/PYInvestmentIncomeAmt011968
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IRS990/PYOtherExpensesAmt0431150
IRS990/PYProgramServiceRevenueAmt01370168
IRS990/PYRevenuesLessExpensesAmt0234353
IRS990/PYSalariesCompEmpBnftPaidAmt01288115
IRS990/PYTotalExpensesAmt01719265
IRS990/PYTotalRevenueAmt01953618
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-198940
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0448539
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0806010
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01254549
IRS990ScheduleD/EquipmentGrp/BookValueAmt013767
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143002
IRS990ScheduleD/LandGrp/BookValueAmt020251
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020251
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0136158
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0341350
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0477508
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0430690
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0618715
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0430690
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAVONNE MCPHERSON, DIRECTOR, IS THE SPOUSE OF WARREN MCPHERSON, DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER WILL REVIEW 990 INFORMATION RETURN WITH PRESIDENT OF BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02104175
IRS990/TotalAssetsGrp/BOYAmt02224364
IRS990/TotalAssetsGrp/EOYAmt02104175
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0105258
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251657
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01520599
IRS990/TotalFunctionalExpensesGrp/TotalAmt01772256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0380345
IRS990/TotalLiabilitiesEOYAmt0459096
IRS990/TotalLiabilitiesGrp/BOYAmt0380345
IRS990/TotalLiabilitiesGrp/EOYAmt0459096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01844019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01645079
IRS990/TotalOtherCompensationAmt02958
IRS990/TotalProgramServiceExpensesAmt01520599
IRS990/TotalProgramServiceRevenueAmt01439733
IRS990/TotalReportableCompFromOrgAmt0147948
IRS990/TotalRevenueGrp/ExclusionAmt028325
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01439733
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01573316
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02224364
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02104175
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03145 BARNETT SHOALS RD
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030605
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYU TAE KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Headmaster/Dir
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATHENS MONTESSORI SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ATHE
ReturnHeader/Filer/EIN0581340222
ReturnHeader/Filer/PhoneNum07065499076
ReturnHeader/Filer/USAddress/AddressLine1Txt03145 BARNETT SHOALS RD
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030605
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581858240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURNER AND PATAT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01165-A CEDAR SHOALS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030605
ReturnHeader/PreparerPersonGrp/PhoneNum07063541212
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karmen D Hofacre
ReturnHeader/ReturnTs02025-05-16T09:21:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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