Civic Intelligence

Pullman Community Montessori

990 • Fiscal year 2024 • EIN 84-4252836

Sep 01, 2023 to Aug 31, 2024 • Filed on May 01, 2025

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

99th percentile

3.34x

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

2024 filings • 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.

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

Net Margin

22nd percentile

-9.4%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$112,797

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

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

Asset Growth

1st percentile

-91%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

2024 filings • 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

Net Assets

Down

-$1,350,922

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

Liabilities

Down

$1,928,772

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

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin22nd 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

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2024

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

Operations Trend

Revenue Growth81st 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

2024

Revenue$2,729,417
Expenses$2,985,257
Net Income-$255,840
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$2,729,417
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$545,765$0▼ $545,765
Prepaid Expenses and Deferred Charges$44,034$158,348▲ $114,314
Cash and Non-Interest-Bearing Accounts$365,659$138,500▼ $227,159
Accounts Receivable$60,380$8,485▼ $51,895
Total Assets$6,780,396$577,850▼ $6,202,546
Other Assets Total$5,764,558$272,517▼ $5,492,041
Liabilities
Other Liabilities$6,742,882$1,839,710▼ $4,903,172
Deferred Revenue$304,000--
Mortgage Notes Payable Secured by Investment Property$552,185$83,504▼ $468,681
Accounts Payable and Accrued Expenses$276,411$5,558▼ $270,853
Total Liabilities$7,875,478$1,928,772▼ $5,946,706
Net Assets / Fund Balance
Net Assets With Donor Restrictions$109,160$5,938▼ $103,222
Net Assets Without Donor Restrictions$-1,204,242$-1,356,860▼ $152,618
Total Net Assets Fund Balance$-1,095,082$-1,350,922▼ $255,840
Total Liabilities and Net Assets / Fund Balance$6,780,396$577,850▼ $6,202,546

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$272,517--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laylah SullivanHead of SchoolFT$90,911$21,886$112,797

Board Members and Trustees

NameTitle
Robin McDonaldChair/Secretary
Beverley WolffMember
Christopher AlbanoMember
Efren RamosMember
Michelle BosleyMember
Stephanie BixbyMember
Alan MacPheeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,094,489
Program Service Revenue
$1,659,352
Investment Income
$0
Other Revenue
$-24,424
All Other Contributions
$709,498
Change in Net Assets
$-255,840

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,729,417
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,729,417
Total Revenue per Form 990
$2,729,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,558,058
Salaries, Compensation, and Employee Benefits$1,427,199
Total Fundraising Expense$3,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$908,658$47,824-$956,482
Occupancy$688,925$36,259-$725,184
Other Employee Benefits$258,231$13,591-$271,822
Fees for Services Other$215,748$11,355-$227,103
Fees for Services Accounting$140,202$7,379-$147,581
Fees for Services Legal$97,096$5,110-$102,206
Current Officers, Directors, Trustees, and Key Employees$61,800$11,588$3,862$77,250
Depreciation Depletion$72,249$3,803-$76,052
Information Technology$61,066$3,214-$64,280
Payroll Taxes$58,005$3,053-$61,058
Pension Plan Contributions$57,558$3,029-$60,587
Interest$26,176$1,378-$27,554
Travel$21,872$1,151-$23,023
Office Expenses$20,248$1,066-$21,314
Insurance$18,279$962-$19,241
Conferences and Meetings$8,312$438-$8,750
Advertising$6,096$321-$6,417
Other Expenses$1,016$53-$1,069
Total Functional Expenses$2,824,407$156,988$3,862$2,985,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,985,257
Total Expenses per Audited Statements$2,985,257
Total Expenses per Form 990$2,985,257
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$1,582,878
Net Pension Liability$256,832
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
Alan MacPhee
Title
Treasurer
Phone
5093365909
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan MacPhee
Formed
2020
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
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 III, line 3

“This was the final year PCM operated. Activities are winding down, with the organization to close in the following year.”

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 2024. The School files a Form 990 in the U.S. federal jurisdiction.”

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03053
IRS990/PayrollTaxesGrp/ProgramServicesAmt058005
IRS990/PayrollTaxesGrp/TotalAmt061058
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03029
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt057558
IRS990/PensionPlanContributionsGrp/TotalAmt060587
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044034
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0158348
IRS990/PrincipalOfficerNm0Alan MacPhee
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0State Appropriation
IRS990/ProgramServiceRevenueGrp/Desc1School Food Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01621196
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01621196
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138156
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0546239
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01399012
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01345185
IRS990/PYRevenuesLessExpensesAmt0-927809
IRS990/PYSalariesCompEmpBnftPaidAmt01420221
IRS990/PYTotalExpensesAmt02819233
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01891424
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-255840
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01659352
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02985257
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0272517
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net Pension Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01582878
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1256832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02729417
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 2024. The School files a Form 990 in the U.S. federal jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0272517
IRS990ScheduleD/TotalExpensesPerForm990Amt02985257
IRS990ScheduleD/TotalLiabilityAmt01839710
IRS990ScheduleD/TotalRevenuePerForm990Amt02729417
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02729417
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02985257
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/ExplanationTxt0This was the final year PCM operated. Activities are winding down, with the organization to close in the following year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of directors received copies of this document for review and edits at least 48 hours before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3The 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/ExplanationTxt4Governing 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/ExplanationTxt5This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06780396
IRS990/TotalAssetsEOYAmt0577850
IRS990/TotalAssetsGrp/BOYAmt06780396
IRS990/TotalAssetsGrp/EOYAmt0577850
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01094489
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03862
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02824407
IRS990/TotalFunctionalExpensesGrp/TotalAmt02985257
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07875478
IRS990/TotalLiabilitiesEOYAmt01928772
IRS990/TotalLiabilitiesGrp/BOYAmt07875478
IRS990/TotalLiabilitiesGrp/EOYAmt01928772
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1095082
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1350922
IRS990/TotalOtherCompensationAmt021886
IRS990/TotalProgramServiceExpensesAmt02824407
IRS990/TotalProgramServiceRevenueAmt01659352
IRS990/TotalReportableCompFromOrgAmt090911

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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