Civic Intelligence

Westside Montessori School

EIN 74-1953649 • 501(c)3 • Houston, TX

Profile

To provide a collaborative learning environment that fosters independent thinking, emotional growth, and a discovery of self that prepares their students for success in academics and life.

13555 Briar Forest DriveHouston, TX 77077

westsidemontessori.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.39x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.80x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

56th percentile

7.5%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

0.9%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

25%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,653,461

Down $170,349 (-2.9%) from 2023

Liabilities

Down

$2,208,804

Down $36,053 (-1.6%) from 2023

Net Assets

Down

$3,444,657

Down $134,296 (-3.8%) from 2023

Revenue

Down

$2,517,193

Down $273,497 (-9.8%) from 2023

Expenses

Up

$2,651,489

Up $70,215 (+2.7%) from 2023

Net Income

Down

-$134,296

Down $343,712 (-164%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,046,634Liabilities 2011: $652,299Net Assets 2011: $1,394,3352011Assets 2012: $2,375,401Liabilities 2012: $582,592Net Assets 2012: $1,792,8092012Assets 2013: $4,300,328Liabilities 2013: $2,070,413Net Assets 2013: $2,229,9152013Assets 2014: $5,307,269Liabilities 2014: $2,831,284Net Assets 2014: $2,475,9852014Assets 2015: $5,426,346Liabilities 2015: $2,731,406Net Assets 2015: $2,694,9402015Assets 2016: $5,607,018Liabilities 2016: $2,627,934Net Assets 2016: $2,979,0842016Assets 2017: $5,794,804Liabilities 2017: $2,510,447Net Assets 2017: $3,284,3572017Assets 2018: $6,052,302Liabilities 2018: $2,670,853Net Assets 2018: $3,381,4492018Assets 2019: $6,056,772Liabilities 2019: $2,550,492Net Assets 2019: $3,506,2802019Assets 2022: $5,773,083Liabilities 2022: $2,403,546Net Assets 2022: $3,369,5372022Assets 2023: $5,823,810Liabilities 2023: $2,244,857Net Assets 2023: $3,578,9532023Assets 2024: $5,653,461Liabilities 2024: $2,208,804Net Assets 2024: $3,444,6572024

Highlighted filing

2024

Assets$5,653,461
Liabilities$2,208,804
Net Assets$3,444,657

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,580,745Expenses 2011: $1,298,121Net Income 2011: $282,6242011Revenue 2012: $1,730,894Expenses 2012: $1,332,420Net Income 2012: $398,4742012Revenue 2013: $1,884,830Expenses 2013: $1,447,724Net Income 2013: $437,1062013Revenue 2014: $2,010,289Expenses 2014: $1,764,219Net Income 2014: $246,0702014Revenue 2015: $2,100,935Expenses 2015: $1,881,980Net Income 2015: $218,9552015Revenue 2016: $2,204,540Expenses 2016: $1,920,396Net Income 2016: $284,1442016Revenue 2017: $2,307,067Expenses 2017: $2,001,794Net Income 2017: $305,2732017Revenue 2018: $2,423,291Expenses 2018: $2,326,199Net Income 2018: $97,0922018Revenue 2019: $2,580,490Expenses 2019: $2,455,659Net Income 2019: $124,8312019Revenue 2022: $2,237,515Expenses 2022: $2,244,781Net Income 2022: -$7,2662022Revenue 2023: $2,790,690Expenses 2023: $2,581,274Net Income 2023: $209,4162023Revenue 2024: $2,517,193Expenses 2024: $2,651,489Net Income 2024: -$134,2962024

Highlighted filing

2024

Revenue$2,517,193
Expenses$2,651,489
Net Income-$134,296

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Feb 14, 2024
Return Version
2023v6.0
Gross Receipts
$2,534,944
Mission and Program Overview

Mission

Operation of montessori school

To provide a collaborative learning environment that fosters independent thinking, emotional growth, and a discovery of self that prepares their students for success in academics and life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,184,794$4,036,547▼ $148,247
Savings and Temporary Cash Investments$1,411,059$1,423,517▲ $12,458
Cash and Non-Interest-Bearing Accounts$172,387$151,446▼ $20,941
Accounts Receivable$55,570$41,951▼ $13,619
Total Assets$5,823,810$5,653,461▼ $170,349
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,040,737$1,917,144▼ $123,593
Other Liabilities$179,281$200,443▲ $21,162
Accounts Payable and Accrued Expenses$24,839$69,100▲ $44,261
Deferred Revenue-$22,117-
Total Liabilities$2,244,857$2,208,804▼ $36,053
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,578,953$3,413,847▼ $165,106
Net Assets With Donor Restrictions-$30,810-
Total Net Assets Fund Balance$3,578,953$3,444,657▼ $134,296
Total Liabilities and Net Assets / Fund Balance$5,823,810$5,653,461▼ $170,349

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,322,485$1,775,553$5,098,038
Land$644,759-$644,759
Equipment$62,044$492,324$554,368
Other Land Buildings$7,259$95,272$102,531
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LaviscountHead of SchoFT$110,357$7,800$118,157

Board Members and Trustees

NameTitle
Zoe TaylorPresident
Mari RolenDirector
Michelle PriestDirector
Niranjan RajDirector
Shinsan SamDirector
Stephanie GounderDirector
Noel RushinSecretary
Victor LowTreasurer
Michael SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$126,888
Program Service Revenue
$2,316,104
Investment Income
$60,472
Other Revenue
$13,729
All Other Contributions
$71,114
Change in Net Assets
$-134,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,614,100
Other Expenses$1,037,389
Total Fundraising Expense$24,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,160,795$100,367$13,600$1,274,762
Occupancy$339,604$42,451$3,859$385,914
Depreciation Depletion$150,980$18,872$1,716$171,568
Fees for Services Other$162,020$3,375$307$165,702
Current Officers, Directors, Trustees, and Key Employees$75,638$51,280$1,282$128,200
Payroll Taxes$100,517$12,565$1,142$114,224
Other Employee Benefits$85,284$10,661$969$96,914
Office Expenses$72,702$4,693$427$77,822
Information Technology$33,466$4,183$380$38,029
Fees for Services Accounting-$35,264-$35,264
Advertising$29,332$3,666$333$33,331
Other Expenses$14,684$1,836$167$16,687
Insurance$13,611$1,701$155$15,467
All Other Expenses$10,942--$10,942
Conferences and Meetings$2,826$89$8$2,923
Fees for Services Legal$900$113$10$1,023
Total Functional Expenses$2,336,018$291,116$24,355$2,651,489
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,751
Fundraising Gross Income$17,751
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Walk$73,525$17,751$2,301$15,450
Total Events$73,525$17,751$17,751-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits on File$200,443
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members of the organization consist of the parents/guardians of currently enrolled students.

Form 990, Page 6, Part VI, Line 7A

Members elect the board of trustees.

Form 990, Page 6, Part VI, Line 11B

The 990 is prepared by a cpa, and upon completion, is sent to the client for board review. After all questions have been resolved and any changes made, it is e-filed. Once the 990 has been accepted by the irs, a final copy is sent to the board.

Form 990, Page 6, Part VI, Line 12C

All board members are required to sign an annual declaration of no conflict of interest statement. When a board member becomes aware that he or she will have a potential conflict of interest, he or she is required to notify the board of all material facts. Board members, excluding those involved with the potential conflict, will evaluate the circumstances and take proper action to resolve the issue.

Form 990, Page 6, Part VI, Line 15A

The board of trustees, utilizing comparative salary data, determines and approves the head of school's compensation package upon contract renewal.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Westside Montessori School
EIN
74-1953649
Phone
2815565970
Address
13555 BRIAR FOREST DRIVE, HOUSTON, TX 77077

Signing Officer

Name
David Laviscount
Title
Head of School
Phone
2815565970
Signed
2024-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Laviscount
Formed
1977
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
41
Volunteers
95

Preparer

Firm
Ratliff & Associates Pc
Address
2501 PARKVIEW DR STE 205, FORT WORTH, TX 76102
Preparer
Cynthia a Cox
Phone
8173323222
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers at westside montessori school (wms) engage in a variety of activities that support the educational programming and the culture and climate of the school's community. Volunteers support the educational programming in various ways by assisting with student reading programs, montessori curriculum material fabrication, through cultural education experiences led by expert volunteers, and event coordination. In addition, volunteers also support the school community through campus beautification events such as parent clean-up day and gardening days. Wms has an active parent volunteer organization that coordinates a variety of events and activities such as room parent coordination to support individual class activities. The board of trustees are all volunteers. They support the school community in planning fundraising events and activities, seeking sponsorship, in addition to providing financial oversight and strategic planning guidance to wms.

Form 990, Part III

Continued from psa 1 wms believes the commitment to authentic montessori education and supporting students individually has greatly influenced its continued sustainability and strong reputation in its community. In december of 2023, the board of trustees and school administration made the decision to close down the middle school (7th-8th grade) program. The school continues to operate school programming for 18 month-old through 6th grade.

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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/Desc0WESTSIDE MONTESSORI SCHOOL (WMS) WAS FOUNDED IN 1977 IN HOUSTON, TX. TO ACCOMPLISH ITS MISSION, WMS PROVIDES AUTHENTIC, WHOLE-CHILD MONTESSORI EDUCATION FOR CHILDREN FROM 18 MONTHS OLD THROUGH 6TH GRADE. THE SCHOOL IS LOCATED IN THE ENERGY CORRIDOR SECTION ON THE WESTSIDE OF HOUSTON, BUT THE FAMILIES SERVED COMMUTE FROM A VARIETY OF NEIGHBORHOODS IN THE GREATER HOUSTON AREA. WESTSIDE MONTESSORI SCHOOL'S EDUCATIONAL PROGRAM IS CURRENTLY ACCREDITED THROUGH COGNIA. WMS ALSO HOLDS THE "VERIFIED SCHOOL" DESIGNATION FROM THE AMERICAN MONTESSORI SOCIETY AS IT WORKS TOWARDS ADDITIONAL ACCREDICATION. IN THE 2023-2024 SCHOOL YEAR, WMS OPENED WITH AN ENROLLMENT OF 161 STUDENTS AND ENDED THE SCHOOL YEAR WITH AN ENROLLMENT OF 161 STUDENTS...CONT ON SCHED O.
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IRS990/MissionDesc0TO PROVIDE A COLLABORATIVE LEARNING ENVIRONMENT THAT FOSTERS INDEPENDENT THINKING, EMOTIONAL GROWTH, AND A DISCOVERY OF SELF THAT PREPARES THEIR STUDENTS FOR SUCCESS IN ACADEMICS AND LIFE.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATORY POLICY FOR WESTSIDE MONTESSORI SCHOOL IS PUBLICIZED ON THEIR WEBSITE AT THE BOTTOM OF EACH WEBPAGE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1WESTSIDE MONTESSORI SCHOOL DOES NOT CURRENTLY OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE TO STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS AT WESTSIDE MONTESSORI SCHOOL (WMS) ENGAGE IN A VARIETY OF ACTIVITIES THAT SUPPORT THE EDUCATIONAL PROGRAMMING AND THE CULTURE AND CLIMATE OF THE SCHOOL'S COMMUNITY. VOLUNTEERS SUPPORT THE EDUCATIONAL PROGRAMMING IN VARIOUS WAYS BY ASSISTING WITH STUDENT READING PROGRAMS, MONTESSORI CURRICULUM MATERIAL FABRICATION, THROUGH CULTURAL EDUCATION EXPERIENCES LED BY EXPERT VOLUNTEERS, AND EVENT COORDINATION. IN ADDITION, VOLUNTEERS ALSO SUPPORT THE SCHOOL COMMUNITY THROUGH CAMPUS BEAUTIFICATION EVENTS SUCH AS PARENT CLEAN-UP DAY AND GARDENING DAYS. WMS HAS AN ACTIVE PARENT VOLUNTEER ORGANIZATION THAT COORDINATES A VARIETY OF EVENTS AND ACTIVITIES SUCH AS ROOM PARENT COORDINATION TO SUPPORT INDIVIDUAL CLASS ACTIVITIES. THE BOARD OF TRUSTEES ARE ALL VOLUNTEERS. THEY SUPPORT THE SCHOOL COMMUNITY IN PLANNING FUNDRAISING EVENTS AND ACTIVITIES, SEEKING SPONSORSHIP, IN ADDITION TO PROVIDING FINANCIAL OVERSIGHT AND STRATEGIC PLANNING GUIDANCE TO WMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONTINUED FROM PSA 1 WMS BELIEVES THE COMMITMENT TO AUTHENTIC MONTESSORI EDUCATION AND SUPPORTING STUDENTS INDIVIDUALLY HAS GREATLY INFLUENCED ITS CONTINUED SUSTAINABILITY AND STRONG REPUTATION IN ITS COMMUNITY. IN DECEMBER OF 2023, THE BOARD OF TRUSTEES AND SCHOOL ADMINISTRATION MADE THE DECISION TO CLOSE DOWN THE MIDDLE SCHOOL (7TH-8TH GRADE) PROGRAM. THE SCHOOL CONTINUES TO OPERATE SCHOOL PROGRAMMING FOR 18 MONTH-OLD THROUGH 6TH GRADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ORGANIZATION CONSIST OF THE PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ELECT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PREPARED BY A CPA, AND UPON COMPLETION, IS SENT TO THE CLIENT FOR BOARD REVIEW. AFTER ALL QUESTIONS HAVE BEEN RESOLVED AND ANY CHANGES MADE, IT IS E-FILED. ONCE THE 990 HAS BEEN ACCEPTED BY THE IRS, A FINAL COPY IS SENT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL DECLARATION OF NO CONFLICT OF INTEREST STATEMENT. WHEN A BOARD MEMBER BECOMES AWARE THAT HE OR SHE WILL HAVE A POTENTIAL CONFLICT OF INTEREST, HE OR SHE IS REQUIRED TO NOTIFY THE BOARD OF ALL MATERIAL FACTS. BOARD MEMBERS, EXCLUDING THOSE INVOLVED WITH THE POTENTIAL CONFLICT, WILL EVALUATE THE CIRCUMSTANCES AND TAKE PROPER ACTION TO RESOLVE THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES, UTILIZING COMPARATIVE SALARY DATA, DETERMINES AND APPROVES THE HEAD OF SCHOOL'S COMPENSATION PACKAGE UPON CONTRACT RENEWAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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