Civic Intelligence

Montessori Education Centre - Charter School

990 • Fiscal year 2018 • EIN 86-0825401

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 31, 2019

Refreshing map…

2834 E Southern AveMesa, AZ 85204

(480) 926-8375

Siviq Scores

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

Liabilities / Assets

79th percentile

0.46x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.07x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

44th percentile

1.2%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$84,322

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

5.3%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$510,629

Up $53,225 (+12%) from 2017

Net Assets

Up

$277,013

Up $43,041 (+18%) from 2017

Liabilities

Up

$233,616

Up $10,184 (+4.6%) from 2017

Revenue

Up

$3,526,461

Up $176,994 (+5.3%) from 2017

Expenses

Up

$3,483,420

Up $62,829 (+1.8%) from 2017

Net Income

Up

$43,041

Up $114,165 (+161%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $199,541Liabilities 2010: $100,725Net Assets 2010: $98,8162010Assets 2011: $294,562Liabilities 2011: $84,346Net Assets 2011: $210,2162011Assets 2012: $320,249Liabilities 2012: $107,220Net Assets 2012: $213,0292012Assets 2013: $294,162Liabilities 2013: $82,739Net Assets 2013: $211,4232013Assets 2014: $327,257Liabilities 2014: $127,847Net Assets 2014: $199,4102014Assets 2015: $290,844Liabilities 2015: $205,311Net Assets 2015: $85,5332015Assets 2016: $502,341Liabilities 2016: $197,245Net Assets 2016: $305,0962016Assets 2017: $457,404Liabilities 2017: $223,432Net Assets 2017: $233,9722017Assets 2018: $510,629Liabilities 2018: $233,616Net Assets 2018: $277,0132018Assets 2019: $547,452Liabilities 2019: $275,793Net Assets 2019: $271,6592019Assets 2020: $597,185Liabilities 2020: $273,990Net Assets 2020: $323,1952020Assets 2021: $587,621Liabilities 2021: $272,952Net Assets 2021: $314,6692021Assets 2022: $633,003Liabilities 2022: $279,024Net Assets 2022: $353,9792022Assets 2023: $1,633,661Liabilities 2023: $938,939Net Assets 2023: $694,7222023

Highlighted filing

2018

Assets$510,629
Liabilities$233,616
Net Assets$277,013

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,675,8702010Expenses 2011: $2,590,6252011Revenue 2012: $2,700,220Expenses 2012: $2,697,407Net Income 2012: $2,8132012Expenses 2013: $3,004,0652013Revenue 2014: $3,026,763Expenses 2014: $3,038,776Net Income 2014: -$12,0132014Revenue 2015: $2,919,789Expenses 2015: $3,033,666Net Income 2015: -$113,8772015Revenue 2016: $3,347,224Expenses 2016: $3,127,661Net Income 2016: $219,5632016Revenue 2017: $3,349,467Expenses 2017: $3,420,591Net Income 2017: -$71,1242017Revenue 2018: $3,526,461Expenses 2018: $3,483,420Net Income 2018: $43,0412018Revenue 2019: $3,688,816Expenses 2019: $3,694,173Net Income 2019: -$5,3572019Revenue 2020: $3,825,728Expenses 2020: $3,774,192Net Income 2020: $51,5362020Revenue 2021: $4,058,644Expenses 2021: $4,067,170Net Income 2021: -$8,5262021Revenue 2022: $4,283,397Expenses 2022: $4,244,087Net Income 2022: $39,3102022Revenue 2023: $4,859,534Expenses 2023: $4,518,791Net Income 2023: $340,7432023

Highlighted filing

2018

Revenue$3,526,461
Expenses$3,483,420
Net Income$43,041
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.3
Gross Receipts
$3,526,461
Mission and Program Overview

Mission

Commitment to the development of the whole child by providing students a well-rounded, individualized educational and developmental experience that is grounded on montessori principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$391,708$398,627▲ $6,919
Land, Buildings, and Equipment, Net$46,173$74,947▲ $28,774
Pledges and Grants Receivable$9,975$28,555▲ $18,580
Loans From Officers Directors$8,669$21,255▲ $12,586
Prepaid Expenses and Deferred Charges$1,048--
Total Assets$457,404$510,629▲ $53,225
Other Assets Total$8,500$8,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$173,945$189,731▲ $15,786
Mortgage Notes Payable Secured by Investment Property$27,276$21,259▼ $6,017
Unsecured Notes Loans Payable$13,542$1,371▼ $12,171
Total Liabilities$223,432$233,616▲ $10,184
Net Assets / Fund Balance
Unrestricted Net Assets$186,440$229,242▲ $42,802
Temporarily Rstr Net Assets$47,532$47,771▲ $239
Total Net Assets Fund Balance$233,972$277,013▲ $43,041
Total Liabilities and Net Assets / Fund Balance$457,404$510,629▲ $53,225

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,697-
Equipment$35,792$34,353-
Leasehold Improvements$39,155$119,621-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tamara WhitingPresidentFT$84,322$84,322
Rachel LitchtenbergerDirectorFT$74,214$74,214
Jenna ScottDirectorFT$41,509$41,509
Ernest J Whiting IiiDirectorPT$14,416$14,416

Board Members and Trustees

NameTitle
Kevin YirakDirector
Laura Davis-craigDirector
Stephanie OrdDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$217,971
Program Service Revenue
$3,308,463
Investment Income
$27
Other Revenue
$0
All Other Contributions
$161,427
Change in Net Assets
$43,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,526,461
Total Revenue per Audited Statements
$3,526,461
Total Revenue per Form 990
$3,526,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,595,720
Other Expenses$887,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,068,326$49,776-$2,118,102
Occupancy$314,078$34,898-$348,976
Payroll Taxes$236,122$14,356-$250,478
Current Officers, Directors, Trustees, and Key Employees$65,550$152,950-$218,500
Fees for Services Other$106,455$52,064-$158,519
Other Expenses$32,098$3,566-$35,664
All Other Expenses$29,246$2,818-$32,064
Insurance-$30,826-$30,826
Depreciation Depletion$14,769$1,641-$16,410
Pension Plan Contributions$8,640--$8,640
Travel-$2,889-$2,889
Interest-$2,338-$2,338
Total Functional Expenses$3,104,501$378,919$0$3,483,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,483,420
Total Expenses per Audited Statements$3,483,420
Total Expenses per Form 990$3,483,420
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tamara Ernest WhitingPres./directorFacilities RentalNo$312,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$8,669$21,255▲ $12,586
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

Tamara whiting ernest j. Whiting, iii president director married couple

Form 990, Page 6, Part VI, Line 11B

The board has designated a member of management to review the form 990 and approve the filing.

Form 990, Page 6, Part VI, Line 12C

Any conflicts are disclosed prior to voting on an agenda item with conflicted members abstaining from voting. Additionally, any disclosed interests are reviewed annually or as needed.

Form 990, Page 6, Part VI, Line 19

Documents are available during normal business hours upon request.

Filing and Contact Details

Filer

Filer Name
Montessori Education Centre -
EIN
86-0825401
Phone
4809268375
Address
2834 E SOUTHERN AVE, MESA, AZ 85204

Signing Officer

Name
Tamara Whiting
Title
President
Phone
4809268375
Signed
2019-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamara Whiting
Formed
1996
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
3
Employees
108
Volunteers
35

Preparer

Firm
Johnson Goff Pllc
Address
20830 N TATUM BLVD STE 240, PHOENIX, AZ 85050
Preparer
Travis R Johnson CPA
Phone
4809480060
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt034353
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt070145
IRS990ScheduleD/ExpensesSubtotalAmt03483420
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039155
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0119621
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0158776
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05697
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt05697
IRS990ScheduleD/RevenueSubtotalAmt03526461
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074947
IRS990ScheduleD/TotalExpensesPerForm990Amt03483420
IRS990ScheduleD/TotalRevenuePerForm990Amt03526461
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03483420
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ANNUALLY IN SCHOOL'S STUDENT HANDBOOK AND ON WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES EQUALIZATION FUNDS AND FEDERAL PASS-THROUGH AWARDS FROM THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TAMARA ERNEST WHITING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRES./DIRECTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt18669
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1TAMARA ERNEST WHITING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT/DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRESIDENT/DIRECTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/TotalBalanceDueAmt021255
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAMARA WHITING ERNEST J. WHITING, III PRESIDENT DIRECTOR MARRIED COUPLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS DESIGNATED A MEMBER OF MANAGEMENT TO REVIEW THE FORM 990 AND APPROVE THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CONFLICTS ARE DISCLOSED PRIOR TO VOTING ON AN AGENDA ITEM WITH CONFLICTED MEMBERS ABSTAINING FROM VOTING. ADDITIONALLY, ANY DISCLOSED INTERESTS ARE REVIEWED ANNUALLY OR AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE DURING NORMAL BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0217971
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03104501
IRS990/TotalFunctionalExpensesGrp/TotalAmt03483420
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IRS990/TotalProgramServiceRevenueAmt03308463
IRS990/TotalReportableCompFromOrgAmt0214461
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IRS990/TravelGrp/TotalAmt02889
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt013542
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01371
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MESA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085204
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.MONTESSORICTR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMARA WHITING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04809268375
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTESSORI EDUCATION CENTRE -
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0860825401
ReturnHeader/Filer/PhoneNum04809268375
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ReturnHeader/Filer/USAddress/CityNm0MESA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085204
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F7599AF5033C976F9F9E7197ADF688322BB22E69
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F7599AF5033C976F9F9E7197ADF688322BB22E69
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.166.201.62
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTm013:13:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0860540978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON GOFF PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020830 N TATUM BLVD STE 240

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.63$0.94$0.69$4.86$4.52$0.34
2022Summary only. Only limited summary data is available for this year.$0.63$0.28$0.35$4.28$4.24$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.27$0.31$4.06$4.07$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.27$0.32$3.83$3.77$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.28$0.27$3.69$3.69$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.23$0.28$3.53$3.48$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.22$0.23$3.35$3.42$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.20$0.31$3.35$3.13$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.21$0.09$2.92$3.03$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.13$0.20$3.03$3.04$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.08$0.21$3.00
2012Summary only. Only limited summary data is available for this year.$0.32$0.11$0.21$2.70$2.70$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.08$0.21$2.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.10$0.10$2.68