Civic Intelligence

Plum Tree Educational Services

990 • Fiscal year 2013 • EIN 61-1293113

Jan 01, 2013 to Dec 31, 2013 • Filed on May 06, 2014

Organization Profilewww.plumtreemontessori.com
436 Plum Springs RoadBowling Green, KY 42101

(270) 781-6980

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.80x

Higher debt load relative to assets than 92% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

54th percentile

4.4%

Higher net margin than 54% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

98th percentile

$56,200

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

57th percentile

5.5%

Faster asset growth than 57% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$276,003

Up $14,441 (+5.5%) from 2012

Net Assets

Up

$55,178

Up $21,362 (+63%) from 2012

Liabilities

Down

$220,825

Down $6,921 (-3.0%) from 2012

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin54th percentile

Revenue

$490,126

No earlier filing loaded for comparison.

Expenses

Up

$468,764

Up $20,678 (+4.6%) from 2012

Net Income

$21,362

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$600K$400K$200K$0Assets 2012: $261,562Liabilities 2012: $227,746Net Assets 2012: $33,8162012Assets 2013: $276,003Liabilities 2013: $220,825Net Assets 2013: $55,1782013Assets 2014: $258,576Liabilities 2014: $201,214Net Assets 2014: $57,3622014Assets 2016: $277,745Liabilities 2016: $181,444Net Assets 2016: $96,3012016Assets 2017: $248,542Liabilities 2017: $175,398Net Assets 2017: $73,1442017Assets 2018: $253,541Liabilities 2018: $157,190Net Assets 2018: $96,3512018Assets 2019: $260,176Liabilities 2019: $143,436Net Assets 2019: $116,7402019Assets 2020: $282,676Liabilities 2020: $129,208Net Assets 2020: $153,4682020Assets 2022: $417,279Liabilities 2022: $98,898Net Assets 2022: $318,3812022Assets 2024: $366,926Liabilities 2024: $28,690Net Assets 2024: $338,2362024

Highlighted filing

2013

Assets$276,003
Liabilities$220,825
Net Assets$55,178
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $448,0862012Revenue 2013: $490,126Expenses 2013: $468,764Net Income 2013: $21,3622013Revenue 2014: $419,801Expenses 2014: $417,617Net Income 2014: $2,1842014Revenue 2016: $429,728Expenses 2016: $423,466Net Income 2016: $6,2622016Revenue 2017: $359,047Expenses 2017: $382,204Net Income 2017: -$23,1572017Revenue 2018: $406,401Expenses 2018: $383,194Net Income 2018: $23,2072018Revenue 2019: $429,233Expenses 2019: $408,844Net Income 2019: $20,3892019Revenue 2020: $401,607Expenses 2020: $364,879Net Income 2020: $36,7282020Revenue 2022: $530,990Expenses 2022: $459,794Net Income 2022: $71,1962022Revenue 2024: $502,950Expenses 2024: $578,726Net Income 2024: -$75,7762024

Highlighted filing

2013

Revenue$490,126
Expenses$468,764
Net Income$21,362
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 6, 2014
Return Version
2013v3.1
Gross Receipts
$490,570
Mission and Program Overview

Mission

Private montessori school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$237,517$233,121▼ $4,396
Rtn Earn Endowment Incm Other Fnds$33,816$55,178▲ $21,362
Accounts Receivable-$26,728-
Cash and Non-Interest-Bearing Accounts$23,695$16,133▼ $7,562
Other Notes and Loans Receivable, Net$350$21▼ $329
Total Assets$261,562$276,003▲ $14,441
Liabilities
Mortgage Notes Payable Secured by Investment Property$206,693$205,378▼ $1,315
Deferred Revenue$16,465$11,400▼ $5,065
Accounts Payable and Accrued Expenses$4,588$4,047▼ $541
Total Liabilities$227,746$220,825▼ $6,921
Net Assets / Fund Balance
Total Net Assets Fund Balance$33,816$55,178▲ $21,362
Total Liabilities and Net Assets / Fund Balance$261,562$276,003▲ $14,441

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$194,170$44,055$238,225
Land$27,000-$27,000
Other Land Buildings$10,163$4,355$14,518
Equipment$1,788$6,948$8,736
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele JessiePresident/directorFT$55,500$700$56,200
Tina DentonSecretaryFT$17,985-$17,985
Colton JessieDirector-$7,957-$7,957
Caroline ScifresTreasurer/vice PresidentPT$6,134-$6,134
Brad KneeDirector-$617-$617

Board Members and Trustees

NameTitle
Dana SimmonsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$483,713
Investment Income
$63
Other Revenue
$6,350
Change in Net Assets
$21,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$368,341
Other Expenses$100,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$237,926$0$0$237,926
Current Officers, Directors, Trustees, and Key Employees$32,076$56,200$0$88,276
Office Expenses$30,562$7,732$0$38,294
Payroll Taxes$26,386$4,460$0$30,846
Occupancy$20,975$1,320$0$22,295
Interest$12,025$0$0$12,025
Other Employee Benefits$5,461$5,832$0$11,293
Insurance$4,794$4,446$0$9,240
Depreciation Depletion$8,051$0$0$8,051
Fees for Services Accounting$0$7,050$0$7,050
Fees for Services Other$2,537$0$0$2,537
Information Technology$0$600$0$600
Conferences and Meetings$0$286$0$286
Travel$0$45$0$45
Total Functional Expenses$380,793$87,971$0$468,764
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,794
Fundraising Direct Expenses$444
Professional Fundraising Fees$0
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
61-1293113
Phone
2707816980

Signing Officer

Name
Michele Jessie
Title
President
Phone
2707816980
Signed
2014-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Jessie
Formed
1997
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
3
Employees
36
Volunteers
6

Preparer

Preparer
Theresa T Lowe CPA
Phone
2705633022
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The governing board is provided a copy of form 990 for review and discussion prior to submission to irs.”

Pt VI, Line 15A

“Guidelines from the national association of montessori teachers of america”

Pt VI, Line 15A

“Are used for determining executive director, teacher, and staff pay.”

Pt VI, Line 15A

“Officers affected directly by discussions of a pay increase are not present”

Pt VI, Line 15A

“In the meeting to discuss or vote on his/her salary.”

Pt VI, Line 15B

“Salaries for teachers, staff and officers are determined”

Pt VI, Line 15B

“Independently without individuals affected being present”

Pt VI, Line 15B

“At meetings or allowed to vote on his/her salary.”

Pt VI, Line 2

“President's son serves as a director.”

Form 990EZ, Part I, Line 16

“Bank service charges board meeting expenses/meals & entertainment license and permits miscellaneous property taxes penalties student activities & field trips summer camp supplies & materials advertising volunteer expense”

Form 990EZ, Part II, Line 24

“Receivable - tuition employee advance”

Form 990EZ, Part II, Line 26

“Notes payable - pbi payroll liabilities”

Raw XML Appendix393 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/Desc0THE PRIVATE SCHOOL UTILIZES THE MONTESSORI METHOD OF EDUCATION TO TEACH CHILDREN IN THEIR CRITICAL FORMATIVE YEARS. THE SCHOOL IS ACCREDITED BY MONTESSORI EDUCATORS INTERNATIONAL AND SERVES CHILDREN BETWEEN THE AGES OF 6 WEEKS THROUGH 6 YEARS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PLUM TREE MONTESSORI CELEBRATES THE DIVERSITY AND INDIVIDUALITY OF ALL CHILDREN AND THE FAMILIES SERVED. THE NONDISCRIMINATION POLICY IS PRINTED IN THE PARENT HANDBOOK AND IS PROMINENTLY DISPLAYED IN THE SCHOOL. THE NONDISCRIMINATION POLICY IS EXPLAINED DURING THE REGISTRATION PERIOD, AND THE RACIAL DIVERSITY IS DOCUMENTED DURING THE SCHOOL'S ANNUAL ACCREDITATION BY THE STATE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD IS PROVIDED A COPY OF FORM 990 FOR REVIEW AND DISCUSSION PRIOR TO SUBMISSION TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GUIDELINES FROM THE NATIONAL ASSOCIATION OF MONTESSORI TEACHERS OF AMERICA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARE USED FOR DETERMINING EXECUTIVE DIRECTOR, TEACHER, AND STAFF PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AFFECTED DIRECTLY BY DISCUSSIONS OF A PAY INCREASE ARE NOT PRESENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN THE MEETING TO DISCUSS OR VOTE ON HIS/HER SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES FOR TEACHERS, STAFF AND OFFICERS ARE DETERMINED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INDEPENDENTLY WITHOUT INDIVIDUALS AFFECTED BEING PRESENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AT MEETINGS OR ALLOWED TO VOTE ON HIS/HER SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRESIDENT'S SON SERVES AS A DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK SERVICE CHARGES BOARD MEETING EXPENSES/MEALS & ENTERTAINMENT LICENSE AND PERMITS MISCELLANEOUS PROPERTY TAXES PENALTIES STUDENT ACTIVITIES & FIELD TRIPS SUMMER CAMP SUPPLIES & MATERIALS ADVERTISING VOLUNTEER EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RECEIVABLE - TUITION EMPLOYEE ADVANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11NOTES PAYABLE - PBI PAYROLL LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0380793
IRS990/TotalFunctionalExpensesGrp/TotalAmt0468764
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IRS990/TotalOtherCompensationAmt0700
IRS990/TotalProgramServiceExpensesAmt0380793
IRS990/TotalProgramServiceRevenueAmt0483713
IRS990/TotalReportableCompFromOrgAmt088193
IRS990/TotalRevenueGrp/ExclusionAmt06350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0483713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0490126
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IRS990/UponRequestInd0X
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IRS990/USAddress/State0KY
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IRS990/WebsiteAddressTxt0www.plumtreemontessori.com
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE JESSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02707816980
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10PLUM TREE EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0611293113
ReturnHeader/Filer/PhoneNum02707816980
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ReturnHeader/Filer/USAddress/City0BOWLING GREEN
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode042101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10THERESA T LOWE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SMITHS GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0421710208
ReturnHeader/PreparerPersonGrp/PhoneNum02705633022
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA T LOWE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-15T09:53:04-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$276,003
Liabilities
$220,825
Net assets
$55,178
Revenue
$490,126
Expenses
$468,764
Net income
$21,362
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.29$3.38$5.03$5.79$0.76
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$0.99$3.18$5.31$4.60$0.71
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.29$1.53$4.02$3.65$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$1.43$1.17$4.29$4.09$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$1.57$0.96$4.06$3.83$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$1.75$0.73$3.59$3.82$0.23
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$1.81$0.96$4.30$4.23$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.59$2.01$0.57$4.20$4.18$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.76$2.21$0.55$4.90$4.69$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$2.28$0.34$4.48