Civic Intelligence

Plum Tree Educational Services

990 • Fiscal year 2014 • EIN 61-1293113

Jan 01, 2014 to Dec 31, 2014 • Filed on May 07, 2015

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

0.78x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.48x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

43rd percentile

0.5%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

33rd percentile

-6.3%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-14%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$258,576

Down $17,427 (-6.3%) from 2013

Net Assets

Up

$57,362

Up $2,184 (+4.0%) from 2013

Liabilities

Down

$201,214

Down $19,611 (-8.9%) from 2013

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin43rd percentile

Revenue

Down

$419,801

Down $70,325 (-14%) from 2013

Expenses

Down

$417,617

Down $51,147 (-11%) from 2013

Net Income

Down

$2,184

Down $19,178 (-90%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth33rd 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

2014

Assets$258,576
Liabilities$201,214
Net Assets$57,362
Open 2014 Filing

Operations Trend

Revenue Growth27th percentile

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

2014

Revenue$419,801
Expenses$417,617
Net Income$2,184
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 7, 2015
Return Version
2014v5.0
Gross Receipts
$421,184
Mission and Program Overview

Mission

Private montessori school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$233,121$227,998▼ $5,123
Rtn Earn Endowment Incm Other Fnds$55,178$57,362▲ $2,184
Cash and Non-Interest-Bearing Accounts$16,133$20,108▲ $3,975
Accounts Receivable$26,728$10,470▼ $16,258
Other Notes and Loans Receivable, Net$21--
Total Assets$276,003$258,576▼ $17,427
Liabilities
Mortgage Notes Payable Secured by Investment Property$205,378$198,365▼ $7,013
Deferred Revenue$11,400--
Accounts Payable and Accrued Expenses$4,047$2,849▼ $1,198
Total Liabilities$220,825$201,214▼ $19,611
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,178$57,362▲ $2,184
Total Liabilities and Net Assets / Fund Balance$276,003$258,576▼ $17,427

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,586$50,153$240,739
Land$27,000-$27,000
Other Land Buildings$9,144$5,374$14,518
Equipment$1,268$7,943$9,211
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Michele JessiePresident/directorFT$57,000$57,000
Tina DentonDirectorPT$13,493$13,493
Colton JessieSecretary/director-$8,546$8,546
Caroline ScifresTreasurer/vice PresidentPT$6,364$6,364

Board Members and Trustees

NameTitle
Brad KneeDirector
Dana SimmonsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$735
Program Service Revenue
$413,500
Investment Income
$4,141
Other Revenue
$1,425
All Other Contributions
$735
Change in Net Assets
$2,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,958
Other Expenses$90,659
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$210,357$0$0$210,357
Current Officers, Directors, Trustees, and Key Employees$28,403$57,000$0$85,403
Payroll Taxes$21,309$5,087$0$26,396
Occupancy$15,388$0$0$15,388
Interest$11,797$0$0$11,797
Insurance$6,469$4,905$0$11,374
Office Expenses$1,350$8,494$0$9,844
Depreciation Depletion$8,112$0$0$8,112
Fees for Services Accounting$0$6,300$0$6,300
Other Employee Benefits$0$4,802$0$4,802
Other Expenses$4,485$0$0$4,485
Fees for Services Other$1,723$0$0$1,723
Information Technology$0$630$0$630
Conferences and Meetings$0$542$0$542
Travel$0$143$0$143
Total Functional Expenses$328,045$89,572$0$417,617
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
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

Filer Name
Plum Tree Educational Services Inc
EIN
61-1293113
Phone
2707816980
Address
436 PLUM SPRINGS ROAD, BOWLING GREEN, KY 42101

Signing Officer

Name
Michele Jessie
Title
President
Phone
2707816980
Signed
2015-05-07
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
34
Volunteers
6

Preparer

Firm
Theresa T Lowe CPA
Address
PO BOX 208, SMITHS GROVE, KY 42171-0208
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 are used for determining executive director, teacher and staff pay. Officers affected directly by discussions of pay increase are not present in the meeting to discuss or vote on his/her salary.”

Pt VI, Line 15B

“Salaries for teachers, staff and officers are determined independently without individuals affected being present at meetings or allowed to vote on his/her salary.”

Pt VI, Line 2

“President's son serves as secretary/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 Appendix397 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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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/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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 ARE USED FOR DETERMINING EXECUTIVE DIRECTOR, TEACHER AND STAFF PAY. OFFICERS AFFECTED DIRECTLY BY DISCUSSIONS OF PAY INCREASE ARE NOT PRESENT IN THE MEETING TO DISCUSS OR VOTE ON HIS/HER SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES FOR TEACHERS, STAFF AND OFFICERS ARE DETERMINED INDEPENDENTLY WITHOUT INDIVIDUALS AFFECTED BEING PRESENT AT MEETINGS OR ALLOWED TO VOTE ON HIS/HER SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRESIDENT'S SON SERVES AS SECRETARY/DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK 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/ExplanationTxt5RECEIVABLE - TUITION EMPLOYEE ADVANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NOTES PAYABLE - PBI PAYROLL LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0276003
IRS990/TotalAssetsEOYAmt0258576
IRS990/TotalAssetsGrp/BOYAmt0276003
IRS990/TotalAssetsGrp/EOYAmt0258576
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0735
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0328045
IRS990/TotalFunctionalExpensesGrp/TotalAmt0417617
IRS990/TotalGrossUBIAmt029
IRS990/TotalLiabilitiesBOYAmt0220825
IRS990/TotalLiabilitiesEOYAmt0201214
IRS990/TotalLiabilitiesGrp/BOYAmt0220825
IRS990/TotalLiabilitiesGrp/EOYAmt0201214
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057362
IRS990/TotalProgramServiceExpensesAmt0328045
IRS990/TotalProgramServiceRevenueAmt0413500
IRS990/TotalReportableCompFromOrgAmt085403
IRS990/TotalRevenueGrp/ExclusionAmt04112
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0414925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419801
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt029
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0276003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0258576
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0143
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt0143
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0436 PLUM SPRINGS ROAD
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042101
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.plumtreemontessori.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE JESSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02707816980
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUM TREE EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0611293113
ReturnHeader/Filer/PhoneNum02707816980
ReturnHeader/Filer/USAddress/AddressLine1Txt0436 PLUM SPRINGS ROAD
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THERESA T LOWE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SMITHS GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0421710208
ReturnHeader/PreparerPersonGrp/PhoneNum02705633022
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA T LOWE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-08-12T13:17:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$258,576
Liabilities
$201,214
Net assets
$57,362
Revenue
$419,801
Expenses
$417,617
Net income
$2,184
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