Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 82-3340197 • 501(c)3 • Windsor Mill, MD
Profile
Watershed public charter school provides an interconnected learning environment, where hands-on exploration and creative expression foster the learning process. Our community promotes rigorous academic achievement, meaningful outdoor experiences and continuous growth for all students.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Up$4,664,091
Up $3,369,975 (+260%) from 2023
Liabilities
Up$3,844,655
Up $3,154,427 (+457%) from 2023
Net Assets
Up$819,436
Up $215,548 (+36%) from 2023
Revenue
Up$3,929,285
Up $594,966 (+18%) from 2023
Expenses
Up$3,713,737
Up $370,659 (+11%) from 2023
Net Income
Up$215,548
Up $224,307 (+2561%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Watershed public charter school provides an interconnected learning environment, where hands-on exploration and creative expression foster the learning process. Our community promotes rigorous academic achievement, meaningful outdoor experiences and continuous growth for all students.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $648,661 | $879,410 | ▲ $230,749 |
| Land, Buildings, and Equipment, Net | $22,875 | $136,391 | ▲ $113,516 |
| Prepaid Expenses and Deferred Charges | $18,006 | $10,851 | ▼ $7,155 |
| Total Assets | $1,294,116 | $4,664,091 | ▲ $3,369,975 |
| Other Assets Total | $604,574 | $3,637,439 | ▲ $3,032,865 |
| Liabilities | |||
| Other Liabilities | $575,159 | $3,646,032 | ▲ $3,070,873 |
| Accounts Payable and Accrued Expenses | $115,069 | $198,623 | ▲ $83,554 |
| Total Liabilities | $690,228 | $3,844,655 | ▲ $3,154,427 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $602,566 | $746,851 | ▲ $144,285 |
| Net Assets With Donor Restrictions | $1,322 | $72,585 | ▲ $71,263 |
| Total Net Assets Fund Balance | $603,888 | $819,436 | ▲ $215,548 |
| Total Liabilities and Net Assets / Fund Balance | $1,294,116 | $4,664,091 | ▲ $3,369,975 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | - | $387,447 | $387,447 |
| Equipment | - | $112,268 | $112,268 |
| Other Land Buildings | $3,740 | $5,380 | $9,120 |
| Other Assets Org | $18,011 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Jessica Lehson | Former Ed | $76,923 | $76,923 |
| Name | Title |
|---|---|
| Sage Magness | President |
| Eric Ford | Director |
| Kelley R Pettiford-kelly | Director |
| Laurel Freedman | Director |
| Leah Wenck | Director |
| Lori Widney | Director |
| Raven Thompson | Director |
| Sarah Chapman | Director |
| Stephanie Vice | Director |
| Angela Donn | Secretary |
| Lindita Dietzen | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,941,517 |
| Other Expenses | $772,220 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,120,412 | $127,364 | - | $2,247,776 |
| Other Employee Benefits | $454,322 | $1,806 | - | $456,128 |
| Occupancy | $281,813 | $17,989 | - | $299,802 |
| Payroll Taxes | $151,576 | $9,114 | - | $160,690 |
| Depreciation Depletion | $76,540 | $4,886 | - | $81,426 |
| Comp Disqual Persons | $72,564 | $4,359 | - | $76,923 |
| Interest | $62,939 | $4,016 | - | $66,955 |
| Office Expenses | $22,326 | $5,990 | - | $28,316 |
| Insurance | $24,354 | $1,555 | - | $25,909 |
| Fees for Services Accounting | - | $17,600 | - | $17,600 |
| Fees for Services Legal | - | $17,573 | - | $17,573 |
| Information Technology | $4,834 | - | - | $4,834 |
| Other Expenses | $4,612 | $6,402 | - | $4,612 |
| Total Functional Expenses | $3,484,549 | $229,188 | $0 | $3,713,737 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,713,737 |
| Total Expenses per Audited Statements | $3,713,737 |
| Total Expenses per Form 990 | $3,713,737 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Right of Use Liability | $3,114,654 |
| Lease Liability | $531,378 |
“The tax return is reviewed by the executive director and treasurer prior to filing.”
“The board of directors is requested annually to disclose any conflicts of interest to the board.”
“The executive director compensation is reviewed annually and approved by the board of directors.”
“Governing documents are made available to the public by request.”
“Watershed public charter school provides an interconnected learning environment, where hands-on exploration and creative expression foster the learning process. Our community promotes rigorous academic achievement, meaningful outdoor experiences and continuous growth for all students.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 198623 |
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| IRS990/ActivityOrMissionDesc | 0 | WATERSHED PUBLIC CHARTER SCHOOL PROVIDES AN INTERCONNECTED LEARNING ENVIRONMENT, WHERE HANDS-ON EXPLORATION AND CREATIVE EXPRESSION FOSTER THE LEARNING PROCESS. OUR COMMUNITY PROMOTES RIGOROUS ACADEMIC ACHIEVEMENT, MEANINGFUL OUTDOOR EXPERIENCES AND CONTINUOUS GROWTH FOR ALL STUDENTS. |
| IRS990/AllOtherContributionsAmt | 0 | 1455 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4108284177 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LUTHERVILLE |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21093 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 879410 |
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| IRS990/CYContributionsGrantsAmt | 0 | 74040 |
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| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
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| IRS990/CYProgramServiceRevenueAmt | 0 | 3855245 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 215548 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2941517 |
| IRS990/CYTotalExpensesAmt | 0 | 3713737 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4886 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 76540 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 81426 |
| IRS990/Desc | 0 | WATERSHED PUBLIC CHARTER SCHOOL (WPCS) IS AN ENVIRONMENTAL ARTS CHARTER SCHOOL LOCATED IN BALTIMORE COUNTY, MD. ADMISSION IS OPEN TO ANY COUNTY RESIDENT AND SELECTED VIA LOTTERY. WPCS IS A PUBLIC SCHOOL THAT USES A TEACHER CREATED, HANDS-ON, MULTIDISCIPLINARY CURRICULUM. WE ENCOURAGE STUDENTS AND STAFF TO SPEND TIME OUTDOORS ENGAGING WITH OUR CAMPUS, OUTDOOR CLASSROOM AND MICRO-FARM. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 72585 |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3484549 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17600 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 17573 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17573 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEPHANIE VICE |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | FORMER ED |
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| IRS990/FormationYr | 0 | 2018 |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | WATERSHED PUBLIC CHARTER SCHOOL PROVIDES AN INTERCONNECTED LEARNING ENVIRONMENT, WHERE HANDS-ON EXPLORATION AND CREATIVE EXPRESSION FOSTER THE LEARNING PROCESS. OUR COMMUNITY PROMOTES RIGOROUS ACADEMIC ACHIEVEMENT, MEANINGFUL OUTDOOR EXPERIENCES AND CONTINUOUS GROWTH FOR ALL STUDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 819436 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 602566 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 746851 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 299802 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22326 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28316 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3637439 |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 454322 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 456128 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLASSROOM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | STUDENT ACTIVITY FUND |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10534 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6402 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 165029 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 43228 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4612 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 175563 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43228 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6402 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4612 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 575159 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3646032 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 127364 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2120412 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2247776 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9114 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 151576 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 160690 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 18006 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10851 |
| IRS990/PrincipalOfficerNm | 0 | DAVID MILLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BALTIMORE COUNTY PER PUPIL |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LEASE LIABILITY |
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| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
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| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
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| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NON-DISCRIMINATION DISCLOSURE IS INCLUDED ON ALL JOB POSTINGS, WEBSITE AND SECTION 3 OF THE ADMISSION LOTTERY FORM. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JESSICA LEHSON |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WATERSHED PUBLIC CHARTER SCHOOL PROVIDES AN INTERCONNECTED LEARNING ENVIRONMENT, WHERE HANDS-ON EXPLORATION AND CREATIVE EXPRESSION FOSTER THE LEARNING PROCESS. OUR COMMUNITY PROMOTES RIGOROUS ACADEMIC ACHIEVEMENT, MEANINGFUL OUTDOOR EXPERIENCES AND CONTINUOUS GROWTH FOR ALL STUDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS IS REQUESTED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST TO THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 819436 |
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| IRS990/WebsiteAddressTxt | 0 | INFO.WATERSHEDPCS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID MILLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4438092100 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WATERSHED PUBLIC CHARTER SCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WATE |
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