Civic Intelligence

Pullman Community Montessori

990 • Fiscal year 2023 • EIN 84-4252836

Sep 01, 2022 to Aug 31, 2023 • Filed on Apr 23, 2024

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

96th percentile

1.16x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

4.16x

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

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

Net Margin

7th percentile

-49%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

45th percentile

$115,294

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

10th percentile

-9.2%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Flat

$6,780,396

Flat from 2023

Net Assets

Flat

-$1,095,082

Flat from 2023

Liabilities

Flat

$7,875,478

Flat from 2023

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin7th percentile

Revenue

Flat

$1,891,424

Flat from 2023

Expenses

Flat

$2,819,233

Flat from 2023

Net Income

Flat

-$927,809

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth10th 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 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

2023

Assets$6,780,396
Liabilities$7,875,478
Net Assets-$1,095,082
Open 2023 Filing

Operations Trend

Revenue Growth58th 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 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

2023

Revenue$1,891,424
Expenses$2,819,233
Net Income-$927,809
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Apr 23, 2024
Return Version
2022v5.0
Gross Receipts
$1,891,424
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$543,635$545,765▲ $2,130
Cash and Non-Interest-Bearing Accounts$149,248$365,659▲ $216,411
Accounts Receivable$308,040$60,380▼ $247,660
Prepaid Expenses and Deferred Charges$31,113$44,034▲ $12,921
Total Assets$7,468,334$6,780,396▼ $687,938
Other Assets Total$6,436,298$5,764,558▼ $671,740
Liabilities
Other Liabilities$6,961,070$6,742,882▼ $218,188
Mortgage Notes Payable Secured by Investment Property$478,548$552,185▲ $73,637
Deferred Revenue$45,031$304,000▲ $258,969
Accounts Payable and Accrued Expenses$150,958$276,411▲ $125,453
Total Liabilities$7,635,607$7,875,478▲ $239,871
Net Assets / Fund Balance
Net Assets With Donor Restrictions$55,397$109,160▲ $53,763
Net Assets Without Donor Restrictions$-222,670$-1,204,242▼ $981,572
Total Net Assets Fund Balance$-167,273$-1,095,082▼ $927,809
Total Liabilities and Net Assets / Fund Balance$7,468,334$6,780,396▼ $687,938

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$431,344$108,806$540,150
Equipment$114,421$28,862$143,283
Other Assets Org$235,240--
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laylah BewickHead of SchoolFT$90,911$24,383$115,294

Board Members and Trustees

NameTitle
Beverley WolffChair
Dorrie MainMember
Kim TorresSecretary
Aubree GuytonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$546,239
Program Service Revenue
$1,345,185
Investment Income
$0
Other Revenue
$0
All Other Contributions
$150,328
Change in Net Assets
$-927,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,891,424
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,080
Total Revenue per Audited Statements
$1,893,504
Total Revenue per Form 990
$1,891,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,420,221
Other Expenses$1,399,012
Total Fundraising Expense$4,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$908,198$47,800-$955,998
Occupancy$407,165$21,429-$428,594
Depreciation Depletion$255,733$13,460-$269,193
Fees for Services Other$215,795$11,357-$227,152
Other Employee Benefits$204,852$10,782-$215,634
Fees for Services Accounting$131,550$6,924-$138,474
Pension Plan Contributions$92,149$4,850-$96,999
Current Officers, Directors, Trustees, and Key Employees$75,098$14,081$4,693$93,872
Payroll Taxes$54,832$2,886-$57,718
Information Technology$39,751$2,092-$41,843
Office Expenses$30,070$1,583-$31,653
Travel$29,222$1,538-$30,760
Interest$27,777$1,462-$29,239
Other Expenses$22,475$1,183-$23,658
Insurance$18,988$999-$19,987
Advertising$17,124$901-$18,025
Fees for Services Legal$12,674$666-$13,340
Conferences and Meetings$10,274$541-$10,815
Total Functional Expenses$2,664,192$150,348$4,693$2,819,233

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,821,313
Expenses per Audited Statements$2,819,233
Total Expenses per Form 990$2,819,233
Expenses Not Reported on Form 990$2,080
Expenses Not Reported on Financial Statements$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$6,478,277
Net Pension Liability$264,605
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

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
Robin McDonald
Title
Board Chair
Phone
5093365909
Signed
2024-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin McDonald
Formed
2020
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
37
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 2023. The School files a Form 990 in the U.S. federal jurisdiction.”

Raw XML AppendixShowing 400 of 430 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/RevenueAmt01345185
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/DonatedServicesAndUseFcltsAmt02080
IRS990ScheduleD/DonatedServicesUseFcltsAmt02080
IRS990ScheduleD/EquipmentGrp/BookValueAmt0114421
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028862
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143283
IRS990ScheduleD/ExpensesNotReportedAmt02080
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02819233
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0431344
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0108806
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0540150
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05529318
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1235240
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right of Use Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06478277
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1264605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueNotReportedAmt02080
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01891424
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 2023. The School files a Form 990 in the U.S. federal jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545765
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05764558
IRS990ScheduleD/TotalExpensesPerForm990Amt02819233
IRS990ScheduleD/TotalLiabilityAmt06742882
IRS990ScheduleD/TotalRevenuePerForm990Amt01891424
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01893504
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02821313
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/TotalAssetsBOYAmt07468334
IRS990/TotalAssetsEOYAmt06780396
IRS990/TotalAssetsGrp/BOYAmt07468334
IRS990/TotalAssetsGrp/EOYAmt06780396
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0546239
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04693
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0150348
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02664192
IRS990/TotalFunctionalExpensesGrp/TotalAmt02819233
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07635607
IRS990/TotalLiabilitiesEOYAmt07875478
IRS990/TotalLiabilitiesGrp/BOYAmt07635607
IRS990/TotalLiabilitiesGrp/EOYAmt07875478
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-167273
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1095082
IRS990/TotalOtherCompensationAmt024383
IRS990/TotalProgramServiceExpensesAmt02664192
IRS990/TotalProgramServiceRevenueAmt01345185
IRS990/TotalReportableCompFromOrgAmt090911
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01345185
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01891424
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07468334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06780396
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01538
IRS990/TravelGrp/ProgramServicesAmt029222
IRS990/TravelGrp/TotalAmt030760
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0115 NW State St 212
IRS990/USAddress/CityNm0Pullman
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099163
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0pullmancommunitymontessori.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,780,396
Liabilities
$7,875,478
Net assets
-$1,095,082
Revenue
$1,891,424
Expenses
$2,819,233
Net income
-$927,809
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
2023Detailed filing. Detailed filing data is available for this year.$6.78$7.88$1.10$1.89$2.82$0.93
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