Civic Intelligence

Athens Montessori School Inc.

990 • Fiscal year 2017 • EIN 58-1340222

Aug 01, 2016 to Jul 31, 2017 • Filed on Dec 12, 2017

3145 Barnett Shoals RdAthens, GA 30605

(706) 549-9076

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.36x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.25x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

37th percentile

-0.8%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$81,123

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

-4.4%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-1.8%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,262,825

Down $57,593 (-4.4%) from 2016

Net Assets

Down

$802,622

Down $13,824 (-1.7%) from 2016

Liabilities

Down

$460,203

Down $43,769 (-8.7%) from 2016

Revenue

Down

$1,822,452

Down $32,919 (-1.8%) from 2016

Expenses

Up

$1,836,276

Up $36,715 (+2.0%) from 2016

Net Income

Down

-$13,824

Down $69,634 (-125%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$1,262,825
Liabilities$460,203
Net Assets$802,622

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,822,452
Expenses$1,836,276
Net Income-$13,824
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Dec 12, 2017
Return Version
2016v3.0
Gross Receipts
$1,822,452
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
Land, Buildings, and Equipment, Net$828,165$753,211▼ $74,954
Cash and Non-Interest-Bearing Accounts$476,370$476,965▲ $595
Accounts Receivable$15,883$27,449▲ $11,566
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$1,320,418$1,262,825▼ $57,593
Other Assets Total-$5,200-
Liabilities
Accounts Payable and Accrued Expenses$326,971$348,483▲ $21,512
Mortgage Notes Payable Secured by Investment Property$177,001$111,720▼ $65,281
Total Liabilities$503,972$460,203▼ $43,769
Net Assets / Fund Balance
Unrestricted Net Assets$816,446$802,622▼ $13,824
Total Net Assets Fund Balance$816,446$802,622▼ $13,824
Total Liabilities and Net Assets / Fund Balance$1,320,418$1,262,825▼ $57,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$555,907$617,564$1,173,471
Leasehold Improvements$137,607$297,457$435,064
Equipment$33,550$180,248$213,798
Other Land Buildings$5,896$26,805$32,701
Land$20,251-$20,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warren McphersonHeadmaster/DirectorFT$79,538$1,585$81,123
Janine KaminskiAdmin DirectorFT$56,598$1,116$57,714
Gwenda MalnatiElem Curr DirectorFT$45,000$912$45,912
Tita GatrellSpcl Prgms DirectorFT$27,975$558$28,533
La Vonne McphersonElem Curr DirectorFT$14,363$240$14,603
Kyu Tae KimTechnical Director-$2,588-$2,588

Board Members and Trustees

NameTitle
Mary WickwireFundraising Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,821,339
Investment Income
$1,113
Other Revenue
$0
Change in Net Assets
$-13,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,366,440
Other Expenses$469,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$858,716$117,098-$975,814
Current Officers, Directors, Trustees, and Key Employees$132,198$98,275-$230,473
All Other Expenses$123,559$16,716-$140,275
Depreciation Depletion$83,120$11,335-$94,455
Payroll Taxes$75,367$10,277-$85,644
Other Employee Benefits$56,775$7,742-$64,517
Other Expenses$39,548$5,634-$39,548
Insurance$28,874$3,937-$32,811
Pension Plan Contributions$8,793$1,199-$9,992
Fees for Services Accounting$2,292$312-$2,604
Fees for Services Legal$2,114$288-$2,402
Advertising$1,817$248-$2,065
Total Functional Expenses$1,557,508$278,768$0$1,836,276
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
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

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

Form 990, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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
Warren Mcpherson
Title
Headmaster/Director
Signed
2017-12-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
0
Employees
63

Preparer

Firm
Turner and Patat PC
Address
1165-A Cedar Shoals Dr, Athens, GA 30605-3592
Preparer
Karmen D Copeland
Phone
7063541212
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0975814
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010277
IRS990/PayrollTaxesGrp/ProgramServicesAmt075367
IRS990/PayrollTaxesGrp/TotalAmt085644
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01199
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08793
IRS990/PensionPlanContributionsGrp/TotalAmt09992
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01821339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01821339
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01538
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0456282
IRS990/PYProgramServiceRevenueAmt01853833
IRS990/PYRevenuesLessExpensesAmt055810
IRS990/PYSalariesCompEmpBnftPaidAmt01343279
IRS990/PYTotalExpensesAmt01799561
IRS990/PYTotalRevenueAmt01855371
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-13824
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0555907
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0617564
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01173471
IRS990ScheduleD/EquipmentGrp/BookValueAmt033550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0180248
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0213798
IRS990ScheduleD/LandGrp/BookValueAmt020251
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020251
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0137607
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0297457
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0435064
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05896
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026805
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032701
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0753211
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/ScheduleORequiredInd0false
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01320418
IRS990/TotalAssetsEOYAmt01262825
IRS990/TotalAssetsGrp/BOYAmt01320418
IRS990/TotalAssetsGrp/EOYAmt01262825
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0278768
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01557508
IRS990/TotalFunctionalExpensesGrp/TotalAmt01836276
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0503972
IRS990/TotalLiabilitiesEOYAmt0460203
IRS990/TotalLiabilitiesGrp/BOYAmt0503972
IRS990/TotalLiabilitiesGrp/EOYAmt0460203
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0816446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0802622
IRS990/TotalOtherCompensationAmt04411
IRS990/TotalProgramServiceExpensesAmt01557508
IRS990/TotalProgramServiceRevenueAmt01821339
IRS990/TotalReportableCompFromOrgAmt0226062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01822452
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01822452
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01320418
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01262825
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0816446
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0802622
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WARREN MCPHERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Headmaster/Dir
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-12
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/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/ZIPCd0306053592

Document Assets

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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
2017Detailed filing. Detailed filing data is available for this year.$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