Civic Intelligence

Westabou Montessori School

990 • Fiscal year 2021 • EIN 81-1026624

Jul 01, 2020 to Jun 30, 2021 • Filed on Jun 29, 2022

309 Crawford AveAugusta, GA 30904-3609

(706) 922-9900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

70th percentile

25%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

85th percentile

$23,316

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$140,577

No earlier filing loaded for comparison.

Net Assets

$140,577

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$175,380

No earlier filing loaded for comparison.

Expenses

$131,656

No earlier filing loaded for comparison.

Net Income

$43,724

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2021: $140,577Liabilities 2021: $0Net Assets 2021: $140,5772021Assets 2022: $150,602Liabilities 2022: $0Net Assets 2022: $150,6022022Assets 2023: $237,145Liabilities 2023: $0Net Assets 2023: $237,1452023Assets 2024: $218,810Liabilities 2024: $159,571Net Assets 2024: $59,2392024

Highlighted filing

2021

Assets$140,577
Liabilities$0
Net Assets$140,577

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2021: $175,380Expenses 2021: $131,656Net Income 2021: $43,7242021Revenue 2022: $360,266Expenses 2022: $306,791Net Income 2022: $53,4752022Revenue 2023: $543,997Expenses 2023: $696,854Net Income 2023: -$152,8572023Revenue 2024: $644,949Expenses 2024: $723,161Net Income 2024: -$78,2122024

Highlighted filing

2021

Revenue$175,380
Expenses$131,656
Net Income$43,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jun 29, 2022
Return Version
2020v4.0
Gross Receipts
$175,380
Mission and Program Overview

Mission

To increase access to world-class Montessori education for families most in need. We primarily provide reduced-rate tuition for low-income families and free nutrition programs for families dealing with food insecurity.

To serve the developmental academic social and holistic needs of children in Harrisburg neighborhood of Augusta GA by offering a world class Montessori education that fosters each child's full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,535$97,127▲ $43,592
Other Notes and Loans Receivable, Net$0$26,000▲ $26,000
Land, Buildings, and Equipment, Net$17,300$17,300→ $0
Pledges and Grants Receivable$0$150▲ $150
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$70,835$140,577▲ $69,742
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$70,835$140,577▲ $69,742
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$70,835$140,577▲ $69,742
Total Liabilities and Net Assets / Fund Balance$70,835$140,577▲ $69,742

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,300$0-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amanda StevensLead TeacherFT$23,316$23,316
Teresa CearleyLead TeacherFT$20,400$20,400
Margaret StricklandHead of SchoolPT$10,774$10,774
Judy HeathProgram AdministratorPT$10,075$10,075
Athena SimmonsClass AssistantFT$9,500$9,500

Board Members and Trustees

NameTitle
Lisa HovermanPresident of the Board
Chris ShelleyBoard Trustee
Jenny KaminsteinBoard Trustee
Marsha JonesBoard Trustee
Kim ButlerSecretary of the Board
Revenue and Support

Revenue Composition

Contributions and Grants
$9,006
Program Service Revenue
$166,374
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,905
Change in Net Assets
$43,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,614
Other Expenses$23,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$0$0$74,070
Payroll Taxes$0$0$0$24,005
Other Salaries and Wages$0$0$0$10,539
Occupancy$0$0$0$5,364
Information Technology$0$0$0$2,344
All Other Expenses$0$0$0$1,443
Fees for Services Accounting$0$0$0$1,336
Office Expenses$0$0$0$1,016
Fees for Services Legal$0$0$0$921
Insurance$0$0$0$618
Payments to Affiliates$0$0$0$125
Conferences and Meetings$0$0$0$35
Total Functional Expenses$0$0$0$131,656
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 12C

We discuss conflict of interest at the first board meeting of the new year as well as when any new officer joins the board of trustees. The head of school also discusses any potential conflicts of interest with the board as needed i.e. new potential partnerships etc.

Part VI, Line 15

The Board of Trustees conducts an annual salary review using the standard AMI salary survey a poll of Montessori teachers and administrators across the US that results in a report of salary by education level years of experience geographic location etc. This is also compared to local private and public teacher wages with consideration for cost of living. The Board of Trustees decides on the salary of the Head of School Executive Director of the organization. The Head of School puts forth a budget to the Board of Trustees outlining the intended salaries of all employees the upcoming year. The board makes adjustments as necessary using the same process.

Part VI, Line 19

Given that this is our first time filing a 990 we have not publicly shared any forms available. However we intend to use Guidestar website as well as to put a link to Guidestar on our website.

Filing and Contact Details

Filer

Filer Name
Westabou Montessori School
EIN
81-1026624
In Care Of
% Amanda Stevens
Phone
7069229900
Address
309 CRAWFORD AVE, AUGUSTA, GA 30904-3609

Signing Officer

Name
Amanda Stevens
Title
Head of School
Signed
2022-06-29
Discuss with paid preparer
No

Organization Details

Formed
2020
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
2
Supplemental Narrative

Additional Explanations

Part III, line 2

This is our first time filing our 990 and our first year as a 501c3 organization. However during the middle of the pandemic we significantly changed our program delivery as a result of the COVID restrictions put forth by our medical committee to ensure healthy operation of our school. This led to many changes throughout the year including eliminating eating inside the building creating outdoor classrooms etc.

Part III, line 3

We significantly reduced class sizes because of the COVID restrictions on social distancing. This was an immediate financial loss but we managed to stay afloat and pay all of our staff. It did mean that we had to eliminate the school nutrition program and school trips and significantly reduce our garden programs our community research Going Out program our parent education programs and our teacher training programs.

Part XI, Line 9

| Description:, Explanation:, Amount:| We received $26k in PPP funding to cover payroll during the pandemic. We will apply for forgiveness. There was also a $18 discrepancy between part X line 32 column B and part XI line 10 which I could not account for so I wanted to report that here., PPP funding and accounting discrepancy, $26018|

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IRS990/OtherExpensesGrp/Desc0classroom supplies
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