Civic Intelligence

Plum Tree Educational Services

990 • Fiscal year 2017 • EIN 61-1293113

Jan 01, 2017 to Dec 31, 2017 • Filed on May 09, 2018

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

0.71x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

0.49x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

28th percentile

-6.4%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-16%

Faster revenue growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$248,542

Down $29,203 (-11%) from 2016

Net Assets

Down

$73,144

Down $23,157 (-24%) from 2016

Liabilities

Down

$175,398

Down $6,046 (-3.3%) from 2016

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin28th percentile

Revenue

Down

$359,047

Down $70,681 (-16%) from 2016

Expenses

Down

$382,204

Down $41,262 (-9.7%) from 2016

Net Income

Down

-$23,157

Down $29,419 (-470%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2017

Assets$248,542
Liabilities$175,398
Net Assets$73,144
Open 2017 Filing

Operations Trend

Revenue Growth26th 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

2017

Revenue$359,047
Expenses$382,204
Net Income-$23,157
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 9, 2018
Return Version
2017v2.2
Gross Receipts
$360,015
Mission and Program Overview

Mission

Private montessori school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$213,916$206,174▼ $7,742
Rtn Earn Endowment Incm Other Fnds$96,301$73,144▼ $23,157
Cash and Non-Interest-Bearing Accounts$40,243$42,368▲ $2,125
Accounts Receivable$23,586--
Total Assets$277,745$248,542▼ $29,203
Liabilities
Mortgage Notes Payable Secured by Investment Property$170,463$148,322▼ $22,141
Deferred Revenue$8,200$25,424▲ $17,224
Accounts Payable and Accrued Expenses$2,781$1,652▼ $1,129
Total Liabilities$181,444$175,398▼ $6,046
Net Assets / Fund Balance
Total Net Assets Fund Balance$96,301$73,144▼ $23,157
Total Liabilities and Net Assets / Fund Balance$277,745$248,542▼ $29,203

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$172,219$68,520$240,739
Land$27,000-$27,000
Other Land Buildings$6,560$7,958$14,518
Equipment$395$10,351$10,746
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele JessiePresident/directorFT$55,000$5,752$60,752
Lauren BridgesDirectorFT$30,268-$30,268
Tina DentonDirectorPT$6,696-$6,696
Kent AndersonDirector-$4,700-$4,700

Board Members and Trustees

NameTitle
Caroline ScifresTreasurer/vice President
Colton JessieSecretary/director
Revenue and Support

Revenue Composition

Contributions and Grants
$250
Program Service Revenue
$342,556
Investment Income
$0
Other Revenue
$16,241
All Other Contributions
$250
Change in Net Assets
$-23,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$315,622
Other Expenses$66,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,282$0$0$194,282
Current Officers, Directors, Trustees, and Key Employees$36,964$55,000$0$91,964
Payroll Taxes$19,325$4,299$0$23,624
Occupancy$14,911$0$0$14,911
Insurance$5,320$5,346$0$10,666
Interest$8,221$0$0$8,221
Depreciation Depletion$7,742$0$0$7,742
Other Employee Benefits$0$5,752$0$5,752
Office Expenses$1,615$2,722$0$4,337
Fees for Services Accounting$0$4,040$0$4,040
Fees for Services Other$2,185$0$0$2,185
Conferences and Meetings$0$781$0$781
Information Technology$0$144$0$144
Other Expenses$0$75$0$75
Total Functional Expenses$300,250$81,954$0$382,204
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,916
Fundraising Direct Expenses$968
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
2018-05-09
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
21
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 but received no compensation.”

Form 990EZ, Part I, Line 16

“BANK SERVICE CHARGES”

Form 990EZ, Part I, Line 16

“Board meeting expenses/meals & entertainment”

Form 990EZ, Part I, Line 16

“LICENSE AND PERMITS”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS”

Form 990EZ, Part I, Line 16

“PROPERTY TAXES”

Form 990EZ, Part I, Line 16

“PENALTIES”

Form 990EZ, Part I, Line 16

“Student activities & field trips”

Form 990EZ, Part I, Line 16

“SUMMER CAMP”

Form 990EZ, Part I, Line 16

“SUPPLIES & MATERIALS”

Form 990EZ, Part I, Line 16

“ADVERTISING”

Form 990EZ, Part I, Line 16

“VOLUNTEER EXPENSE”

Form 990EZ, Part II, Line 24

“RECEIVABLE - TUITION”

Form 990EZ, Part II, Line 24

“EMPLOYEE ADVANCE”

Form 990EZ, Part II, Line 26

“NOTES PAYABLE - PBI”

Form 990EZ, Part II, Line 26

“PAYROLL LIABILITIES”

Raw XML AppendixShowing 400 of 432 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/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
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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 BUT RECEIVED NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK SERVICE CHARGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEETING EXPENSES/MEALS & ENTERTAINMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LICENSE AND PERMITS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROPERTY TAXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PENALTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STUDENT ACTIVITIES & FIELD TRIPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SUMMER CAMP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SUPPLIES & MATERIALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ADVERTISING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14VOLUNTEER EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15RECEIVABLE - TUITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16EMPLOYEE ADVANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17NOTES PAYABLE - PBI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18PAYROLL 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 I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 26
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300250
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382204
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt096301
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073144
IRS990/TotalOtherCompensationAmt05752
IRS990/TotalProgramServiceExpensesAmt0300250
IRS990/TotalProgramServiceRevenueAmt0342556
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0346849
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0359047
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0436 PLUM SPRINGS ROAD
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042101
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IRS990/WebsiteAddressTxt0www.plumtreemontessori.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE JESSIE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$248,542
Liabilities
$175,398
Net assets
$73,144
Revenue
$359,047
Expenses
$382,204
Net income
-$23,157
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
2017Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits