Civic Intelligence

Pullman Community Montessori

990 • Fiscal year 2022 • EIN 84-4252836

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 05, 2023

Organization Profilepullmancommunitymontessori.org
115 NW State St 212Pullman, WA 99163

(509) 336-5909

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

4.48x

Higher debt load relative to revenue than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

9th percentile

-36%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

50th percentile

$122,597

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

99th percentile

652%

Faster asset growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

94%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$7,468,334

Up $6,474,545 (+652%) from 2021

Net Assets

Down

-$167,273

Down $619,730 (-137%) from 2021

Liabilities

Up

$7,635,607

Up $7,094,275 (+1311%) from 2021

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin9th percentile

Revenue

Up

$1,705,504

Up $826,470 (+94%) from 2021

Expenses

Up

$2,325,234

Up $1,758,799 (+311%) from 2021

Net Income

Down

-$619,730

Down $932,329 (-298%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$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

2022

Assets$7,468,334
Liabilities$7,635,607
Net Assets-$167,273
Open 2022 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,705,504
Expenses$2,325,234
Net Income-$619,730
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 5, 2023
Return Version
2021v4.2
Gross Receipts
$1,705,504
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$494,736$543,635▲ $48,899
Accounts Receivable$348,664$308,040▼ $40,624
Cash and Non-Interest-Bearing Accounts$125,448$149,248▲ $23,800
Prepaid Expenses and Deferred Charges$23,846$31,113▲ $7,267
Savings and Temporary Cash Investments$1,095--
Total Assets$993,789$7,468,334▲ $6,474,545
Other Assets Total$0$6,436,298▲ $6,436,298
Liabilities
Other Liabilities$0$6,961,070▲ $6,961,070
Mortgage Notes Payable Secured by Investment Property$436,676$478,548▲ $41,872
Accounts Payable and Accrued Expenses$104,656$150,958▲ $46,302
Deferred Revenue-$45,031-
Total Liabilities$541,332$7,635,607▲ $7,094,275
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,000$55,397▲ $51,397
Net Assets Without Donor Restrictions$448,457$-222,670▼ $671,127
Total Net Assets Fund Balance$452,457$-167,273▼ $619,730
Total Liabilities and Net Assets / Fund Balance$993,789$7,468,334▲ $6,474,545

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$440,535$53,443$493,978
Equipment$103,100$12,508$115,608
Other Assets Org$142,674--
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laylah FranklinHead of SchoolFT$90,500$32,097$122,597

Board Members and Trustees

NameTitle
John CasslemanPresident
Ayad RahmaniMember
Beverley WolffMember
Clara HillMember
Aubree GuytonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$749,896
Program Service Revenue
$955,608
Investment Income
$0
Other Revenue
$0
All Other Contributions
$291,906
Change in Net Assets
$-619,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,705,504
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,705,504
Total Revenue per Form 990
$1,705,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,357,197
Salaries, Compensation, and Employee Benefits$968,037
Total Fundraising Expense$4,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$532,730$28,038-$560,768
Occupancy$399,965$21,051-$421,016
Depreciation Depletion$268,825$14,149-$282,974
Fees for Services Other$199,289$10,489-$209,778
Pension Plan Contributions$133,742$7,039-$140,781
Other Employee Benefits$122,307$6,437-$128,744
Fees for Services Accounting$92,560$4,872-$97,432
Current Officers, Directors, Trustees, and Key Employees$69,333$13,000$4,333$86,666
Office Expenses$57,787$3,041-$60,828
Payroll Taxes$48,524$2,554-$51,078
Information Technology$46,658$2,456-$49,114
Interest$25,501$1,342-$26,843
Advertising$15,951$840-$16,791
Other Expenses$13,237$697-$13,934
Conferences and Meetings$10,925$575-$11,500
Insurance$10,397$547-$10,944
Travel$7,525$396-$7,921
All Other Expenses$2,994$158-$3,152
Fees for Services Legal$1,235$65-$1,300
Total Functional Expenses$2,195,971$124,930$4,333$2,325,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,325,234
Total Expenses per Audited Statements$2,325,234
Total Expenses per Form 990$2,325,234
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligations$6,759,500
Net Pension Liability$201,570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 212, Pullman, WA 99163

Signing Officer

Name
Laylah Sullivan
Title
Head of School
Phone
5093365909
Signed
2023-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laylah Sullivan
Formed
2020
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Hingston Miller Hingston PLLC
Address
20700 44th Ave W 210, Lynnwood, WA 98036
Preparer
David Hingston
Phone
2062852777
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the School may recognize tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2022. The School files a Form 990 in the U.S. federal jurisdiction.”

Raw XML AppendixShowing 400 of 438 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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IRS990/PYTotalRevenueAmt0879034
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-619730
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0955608
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01095
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103100
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012508
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115608
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02325234
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0440535
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053443
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0493978
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06293624
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1142674
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right of Use Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06759500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1201570
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01705504
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the School may recognize tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2022. The School files a Form 990 in the U.S. federal jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0543635
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06436298
IRS990ScheduleD/TotalExpensesPerForm990Amt02325234
IRS990ScheduleD/TotalLiabilityAmt06961070
IRS990ScheduleD/TotalRevenuePerForm990Amt01705504
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01705504
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02325234
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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/ExplanationTxt4This process has not changed from the prior year.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0993789
IRS990/TotalAssetsEOYAmt07468334
IRS990/TotalAssetsGrp/BOYAmt0993789
IRS990/TotalAssetsGrp/EOYAmt07468334
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0749896
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04333
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02195971
IRS990/TotalFunctionalExpensesGrp/TotalAmt02325234
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0541332
IRS990/TotalLiabilitiesEOYAmt07635607
IRS990/TotalLiabilitiesGrp/BOYAmt0541332
IRS990/TotalLiabilitiesGrp/EOYAmt07635607
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0452457
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-167273
IRS990/TotalOtherCompensationAmt032097
IRS990/TotalProgramServiceExpensesAmt02195971
IRS990/TotalProgramServiceRevenueAmt0955608
IRS990/TotalReportableCompFromOrgAmt090500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0955608
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01705504
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0993789
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07468334
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0396
IRS990/TravelGrp/ProgramServicesAmt07525
IRS990/TravelGrp/TotalAmt07921
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0115 NW State St 212
IRS990/USAddress/CityNm0Pullman
IRS990/USAddress/StateAbbreviationCd0WA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,468,334
Liabilities
$7,635,607
Net assets
-$167,273
Revenue
$1,705,504
Expenses
$2,325,234
Net income
-$619,730
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
2022Detailed filing. Detailed filing data is available for this year.$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