Civic Intelligence

Plum Tree Educational Services

990 • Fiscal year 2024 • EIN 61-1293113

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 01, 2025

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

66th percentile

0.08x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.06x

Higher debt load relative to revenue than 63% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$72,222

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

10th percentile

-22%

Faster asset growth than 10% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$366,926

Down $50,353 (-12%) from 2022

Net Assets

Up

$338,236

Up $19,855 (+6.2%) from 2022

Liabilities

Down

$28,690

Down $70,208 (-71%) from 2022

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin18th percentile

Revenue

Down

$502,950

Down $28,040 (-5.3%) from 2022

Expenses

Up

$578,726

Up $118,932 (+26%) from 2022

Net Income

Down

-$75,776

Down $146,972 (-206%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2024

Assets$366,926
Liabilities$28,690
Net Assets$338,236
Open 2024 Filing

Operations Trend

Revenue Growth16th 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

2024

Revenue$502,950
Expenses$578,726
Net Income-$75,776
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$505,703
Mission and Program Overview

Mission

Private montessori school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$414,012$338,236▼ $75,776
Land, Buildings, and Equipment, Net$196,069$212,926▲ $16,857
Cash and Non-Interest-Bearing Accounts$111,822$123,180▲ $11,358
Accounts Receivable$1,286$24,377▲ $23,091
Savings and Temporary Cash Investments$158,167$5,715▼ $152,452
Total Assets$468,453$366,926▼ $101,527
Other Assets Total$1,109$728▼ $381
Liabilities
Mortgage Notes Payable Secured by Investment Property$50,717$24,554▼ $26,163
Accounts Payable and Accrued Expenses$3,724$4,136▲ $412
Total Liabilities$54,441$28,690▼ $25,751
Net Assets / Fund Balance
Total Net Assets Fund Balance$414,012$338,236▼ $75,776
Total Liabilities and Net Assets / Fund Balance$468,453$366,926▼ $101,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$180,486$111,560$292,046
Land$27,000-$27,000
Equipment$3,239$17,648$20,887
Other Land Buildings$2,201$14,059$16,260
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele JessiePresident/treasurer/directorFT$63,734$8,488$72,222
Hannah HadleyVice President/directorFT$42,876-$42,876
-DirectorFT$34,054-$34,054
Kalee AeschlimanDirectorFT$14,666-$14,666
Kalyn VickDirector-$4,960-$4,960

Board Members and Trustees

NameTitle
Hannah DickeyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$493,493
Investment Income
$446
Other Revenue
$9,011
Change in Net Assets
$-75,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$507,238
Other Expenses$71,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$295,246$0$0$295,246
Current Officers, Directors, Trustees, and Key Employees$96,556$63,734$0$160,290
Payroll Taxes$30,550$4,909$0$35,459
Occupancy$31,719$0$0$31,719
Office Expenses$16,062$1,579$0$17,641
Depreciation Depletion$9,966$0$0$9,966
Other Employee Benefits$0$8,488$0$8,488
Pension Plan Contributions$5,879$1,876$0$7,755
Fees for Services Accounting$0$4,850$0$4,850
Fees for Services Other$2,860$0$0$2,860
Insurance$2,293$0$0$2,293
Travel$1,362$0$0$1,362
Conferences and Meetings$0$797$0$797
Total Functional Expenses$492,493$86,233$0$578,726
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,764
Fundraising Direct Expenses$2,753
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
2025-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Jessie
Formed
1997
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
2
Employees
20
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 Appendix382 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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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 SCHOOLS ANNUAL ACCREDITATION BY THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1STATE FINANCIAL ASSITANCE IS RECEIVED TO PAY TUITION FOR LOW INCOME STUDENTS.
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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 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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE JESSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUM TREE EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270996221
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THERESA T LOWE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SMITHS GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
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ReturnHeader/PreparerPersonGrp/PhoneNum02705633022
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA T LOWE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-30T13:53:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$366,926
Liabilities
$28,690
Net assets
$338,236
Revenue
$502,950
Expenses
$578,726
Net income
-$75,776
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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