Civic Intelligence

Plum Tree Educational Services

990 • Fiscal year 2023 • EIN 61-1293113

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

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

69th percentile

0.12x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.09x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$73,633

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

18%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$468,453

Up $51,174 (+12%) from 2022

Net Assets

Up

$414,012

Up $95,631 (+30%) from 2022

Liabilities

Down

$54,441

Down $44,457 (-45%) from 2022

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin68th percentile

Revenue

Up

$625,513

Up $94,523 (+18%) from 2022

Expenses

Up

$529,882

Up $70,088 (+15%) from 2022

Net Income

Up

$95,631

Up $24,435 (+34%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth67th 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 2023: $468,453Liabilities 2023: $54,441Net Assets 2023: $414,0122023Assets 2024: $366,926Liabilities 2024: $28,690Net Assets 2024: $338,2362024

Highlighted filing

2023

Assets$468,453
Liabilities$54,441
Net Assets$414,012
Open 2023 Filing

Operations Trend

Revenue Growth62nd percentile

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

$800K$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 2023: $625,513Expenses 2023: $529,882Net Income 2023: $95,6312023Revenue 2024: $502,950Expenses 2024: $578,726Net Income 2024: -$75,7762024

Highlighted filing

2023

Revenue$625,513
Expenses$529,882
Net Income$95,631
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.1
Gross Receipts
$627,255
Mission and Program Overview

Mission

Private montessori school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$318,381$414,012▲ $95,631
Land, Buildings, and Equipment, Net$188,395$196,069▲ $7,674
Savings and Temporary Cash Investments$141,601$158,167▲ $16,566
Cash and Non-Interest-Bearing Accounts$85,793$111,822▲ $26,029
Accounts Receivable-$1,286-
Total Assets$417,279$468,453▲ $51,174
Other Assets Total$1,490$1,109▼ $381
Liabilities
Mortgage Notes Payable Secured by Investment Property$63,715$50,717▼ $12,998
Deferred Revenue$30,935--
Accounts Payable and Accrued Expenses$4,248$3,724▼ $524
Total Liabilities$98,898$54,441▼ $44,457
Net Assets / Fund Balance
Total Net Assets Fund Balance$318,381$414,012▲ $95,631
Total Liabilities and Net Assets / Fund Balance$417,279$468,453▲ $51,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,298$106,194$267,492
Land$27,000-$27,000
Equipment$4,707$14,292$18,999
Other Land Buildings$3,064$13,196$16,260
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele JessiePresident/treasurer/directorFT$63,664$9,969$73,633
Lauren BridgesVice President/directorFT$35,213$1,056$36,269
Kent AndersonDirector-$6,600-$6,600

Board Members and Trustees

NameTitle
Lindsey HowardDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$205,271
Program Service Revenue
$410,346
Investment Income
$1,565
Other Revenue
$8,331
Change in Net Assets
$95,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$433,349
Other Expenses$96,533
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,471$0$0$288,471
Current Officers, Directors, Trustees, and Key Employees$35,213$63,664$0$98,877
Occupancy$47,921$0$0$47,921
Payroll Taxes$24,228$4,912$0$29,140
Office Expenses$21,290$4,803$0$26,093
Depreciation Depletion$9,656$0$0$9,656
Pension Plan Contributions$6,892$1,910$0$8,802
Other Employee Benefits$0$8,059$0$8,059
Fees for Services Accounting$0$4,225$0$4,225
Conferences and Meetings$1,439$2,373$0$3,812
Fees for Services Other$2,186$0$0$2,186
Insurance$2,162$0$0$2,162
Information Technology$0$478$0$478
Total Functional Expenses$439,458$90,424$0$529,882
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,073
Fundraising Direct Expenses$1,742
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
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
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
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Jessie
Formed
1997
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
2
Employees
19
Volunteers
6

Preparer

Firm
Theresa T Lowe CPA
Address
PO BOX 208, SMITHS GROVE, KY 42171
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.”

Raw XML Appendix371 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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ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$468,453
Liabilities
$54,441
Net assets
$414,012
Revenue
$625,513
Expenses
$529,882
Net income
$95,631
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
2023Detailed filing. Detailed filing data is available for this year.$4.68$0.54$4.14$6.26$5.30$0.96
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