Civic Intelligence

Pullman Community Montessori

EIN 84-4252836 • 501(c)3 • Pullman, WA

Profile

PCM will use a community emboldened, developmental place-based Montessori educational model to meet the diversifying needs of our rural yet dynamic and growing community.

115 NW State St No 215Pullman, WA 99163

pullmancommunitymontessori.org

Siviq Scores

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

Liabilities / Assets

99th percentile

3.34x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.71x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-9.4%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-91%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

44%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$577,850

Down $6,202,546 (-91%) from 2023

Liabilities

Down

$1,928,772

Down $5,946,706 (-76%) from 2023

Net Assets

Down

-$1,350,922

Down $255,840 (-23%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin23rd percentile

Revenue

Up

$2,729,417

Up $837,993 (+44%) from 2023

Expenses

Up

$2,985,257

Up $166,024 (+5.9%) from 2023

Net Income

Up

-$255,840

Up $671,969 (+72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$10M$5.0M$0-$5.0MAssets 2020: $152,569Liabilities 2020: $12,711Net Assets 2020: $139,8582020Assets 2021: $993,789Liabilities 2021: $541,332Net Assets 2021: $452,4572021Assets 2022: $7,468,334Liabilities 2022: $7,635,607Net Assets 2022: -$167,2732022Assets 2023: $6,780,396Liabilities 2023: $7,875,478Net Assets 2023: -$1,095,0822023Assets 2024: $577,850Liabilities 2024: $1,928,772Net Assets 2024: -$1,350,9222024

Highlighted filing

2024

Assets$577,850
Liabilities$1,928,772
Net Assets-$1,350,922
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $267,858Expenses 2020: $128,000Net Income 2020: $139,8582020Revenue 2021: $879,034Expenses 2021: $566,435Net Income 2021: $312,5992021Revenue 2022: $1,705,504Expenses 2022: $2,325,234Net Income 2022: -$619,7302022Revenue 2023: $1,891,424Expenses 2023: $2,819,233Net Income 2023: -$927,8092023Revenue 2024: $2,729,417Expenses 2024: $2,985,257Net Income 2024: -$255,8402024

Highlighted filing

2024

Revenue$2,729,417
Expenses$2,985,257
Net Income-$255,840
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$577,850
Liabilities
$1,928,772
Net assets
-$1,350,922
Revenue
$2,729,417
Expenses
$2,985,257
Net income
-$255,840
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$1.93$1.35$2.73$2.99$0.26
2023Summary only. Only limited summary data is available for this year.$6.78$7.88$1.10$1.89$2.82$0.93
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$7.64$0.17$1.71$2.33$0.62
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.54$0.45$0.88$0.57$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.14$0.27$0.13$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Aug 31, 2021
Signed
Jan 31, 2022
Return Version
2020v4.2
Gross Receipts
$879,034
Mission and Program Overview

Mission

PCM will use a community emboldened, developmental place-based Montessori educational model to meet the diversifying needs of our rural yet dynamic and growing community.

Tuition-free public charter school providing a Montessori education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$494,736▲ $494,736
Accounts Receivable$102,589$348,664▲ $246,075
Cash and Non-Interest-Bearing Accounts$21,447$125,448▲ $104,001
Prepaid Expenses and Deferred Charges$27,438$23,846▼ $3,592
Savings and Temporary Cash Investments$1,095$1,095→ $0
Total Assets$152,569$993,789▲ $841,220
Liabilities
Mortgage Notes Payable Secured by Investment Property-$436,676-
Accounts Payable and Accrued Expenses$12,711$104,656▲ $91,945
Total Liabilities$12,711$541,332▲ $528,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$124,858$448,457▲ $323,599
Net Assets With Donor Restrictions$15,000$4,000▼ $11,000
Total Net Assets Fund Balance$139,858$452,457▲ $312,599
Total Liabilities and Net Assets / Fund Balance$152,569$993,789▲ $841,220

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$384,664-$384,664
Equipment$110,072-$110,072
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Laylah SullivanHead of SchoolFT$61,333$61,333

Board Members and Trustees

NameTitle
John CasslemanChair
Beverly WolffVice Chair
Ayad RahmaniMember
Travis FranklinMember
Clara HillSecretary
Aubree GuytonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$879,034
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$536,155
Change in Net Assets
$312,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$300,322
Other Expenses$266,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,228$52,409-$209,637
Occupancy$51,275$17,092-$68,367
Current Officers, Directors, Trustees, and Key Employees$46,000$15,333-$61,333
Fees for Services Other$27,029--$27,029
Payroll Taxes$18,941$6,313-$25,254
Information Technology$17,154$5,717-$22,871
Fees for Services Accounting-$20,000-$20,000
Office Expenses-$10,713-$10,713
Insurance$7,347$2,449-$9,796
Conferences and Meetings$6,667--$6,667
Pension Plan Contributions$3,074$1,024-$4,098
Advertising$4,082--$4,082
Fees for Services Legal-$4,056-$4,056
Other Expenses$2,441--$2,441
Travel$1,650--$1,650
All Other Expenses$343--$343
Interest-$56-$56
Total Functional Expenses$431,273$135,162$0$566,435
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
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

Form 990, Part VI, Section B, line 11B

“Board of directors received copies of this document for review and edits at least 48 hours before filing.”

Form 990, Part VI, Section B, line 12C

“The organization reviews conflict of interests with the Board yearly and asks Board members to reveal any conflicts of interest any time vendor relationships or potential contracts are discussed.”

Form 990, Part VI, Section B, line 15

“The policy for establishing operating officers and key management employees wages is to base wages on standard salaries in the industry in the same geographical area.”

Form 990, Part VI, Section C, line 19

“Governing documents including the conflict of interest policy and financial statements can be found on the organization's website and/or can be requested from school administration.”

Filing and Contact Details

Filer

Filer Name
Pullman Community Montessori
EIN
84-4252836
Phone
5093365909
Address
115 NW State St No 215, Pullman, WA 99163

Signing Officer

Name
Laylah Sullivan
Title
Head of School
Phone
5093365909
Signed
2022-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laylah Sullivan
Formed
2020
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
8

Preparer

Firm
Hingston Miller Hingston PLLC
Address
20700 44th Ave W 210, Lynnwood, WA 98036
Preparer
David Hingston
Phone
2062852777
Raw XML Appendix384 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
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IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Policy is publicized on the school's website
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1As a public charter school, the organization receives state and federal funding.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board of directors received copies of this document for review and edits at least 48 hours before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization reviews conflict of interests with the Board yearly and asks Board members to reveal any conflicts of interest any time vendor relationships or potential contracts are discussed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The policy for establishing operating officers and key management employees wages is to base wages on standard salaries in the industry in the same geographical area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents including the conflict of interest policy and financial statements can be found on the organization's website and/or can be requested from school administration.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0152569
IRS990/TotalAssetsEOYAmt0993789
IRS990/TotalAssetsGrp/BOYAmt0152569
IRS990/TotalAssetsGrp/EOYAmt0993789
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0879034
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135162
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431273
IRS990/TotalFunctionalExpensesGrp/TotalAmt0566435
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012711
IRS990/TotalLiabilitiesEOYAmt0541332
IRS990/TotalLiabilitiesGrp/BOYAmt012711
IRS990/TotalLiabilitiesGrp/EOYAmt0541332
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139858
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0452457
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0431273
IRS990/TotalReportableCompFromOrgAmt061333
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0879034
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0152569
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0993789
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01650
IRS990/TravelGrp/TotalAmt01650
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0115 NW State St No 215
IRS990/USAddress/CityNm0Pullman
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099163
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0pullmancommunitymontessori.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0Dear Sir or Madam:We are writing proactively to address the late filing penalty for the above organization. The organization was initially set up as a calendar-year taxpayer. However, they decided to switch to a fiscal year ending 8/31, as of 8/31/21. As they are a school, this fiscal year end will more accurately reflect their annual activity. My CPA firm prepared the Form 990 for the short-year period 1/1/21 8/31/21. They qualified to change their year-end under the rules of Revenue Procedure 85-58.I was preparing multiple 990's in this same situation, changing to 8/31 year-ends. When I attempted to e-file the first return, it was rejected. The error code indicated that the year-end of 8/31 did not match what was in the IRS database. Which I agree with, as that is what we were attempting to change. Based on the reject reason, I knew that Pinnacles would be rejected as well, were it to be e-filed. Therefore, with the return being unable to be e-filed, the taxpayer signed and mailed in a physical copy of the return, prior to the January 15, 2022 due date (4.5 months after the 8/31/21 year-end).In early January when the e-filed return was rejected, I called the IRS e-file helpdesk. They did not get back to me until January 24th, after the initial filing deadline. They indicated that they adjusted the year-end date in their system, which would now allow the return to be e-filed. The agent indicated to me that as 990's are required to be e-filed, the paper return that had been mailed in would be rejected, despite that being the only option available as of the due date of the return. The agent instructed me to re-submit the 990 electronically, along with this penalty abatement request attached.We respectfully request that any late filing penalty be abated. The taxpayer took every measure to file the return timely, and did in fact file timely via mail, as the return was unable to be e-filed by the filing deadline. Proof of timely mailing can be provided upon request.Thank you for your attention to this matter, and please respond directly to the taxpayer. Regards,Dave Hingston CPA
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Laylah Sullivan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Head of School
ReturnHeader/BusinessOfficerGrp/PhoneNum05093365909
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Pullman Community Montessori
ReturnHeader/Filer/BusinessNameControlTxt0PULL
ReturnHeader/Filer/EIN0844252836
ReturnHeader/Filer/PhoneNum05093365909
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 NW State St No 215
ReturnHeader/Filer/USAddress/CityNm0Pullman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099163
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472803252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hingston Miller Hingston PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020700 44th Ave W 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lynnwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098036
ReturnHeader/PreparerPersonGrp/PhoneNum02062852777
ReturnHeader/PreparerPersonGrp/PreparationDt02022-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Hingston
ReturnHeader/ReturnTs02022-02-08T15:49:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Laylah
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Sullivan
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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