Civic Intelligence

Educatio Rad School

990 • Fiscal year 2024 • EIN 87-4623843

Aug 01, 2023 to Jul 31, 2024 • Filed on Nov 11, 2024

129 South Main StretLivingston, MT 59047

(406) 202-8201

Siviq Scores

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

Liabilities / Assets

100th percentile

90.07x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

0.0%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$22,917

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

5th percentile

-86%

Faster asset growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-31%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$803

Down $4,903 (-86%) from 2023

Net Assets

Down

-$71,524

Down $22,230 (-45%) from 2023

Liabilities

Up

$72,327

Up $17,327 (+32%) from 2023

Revenue

Down

$261,996

Down $118,046 (-31%) from 2023

Expenses

Down

$261,941

Down $167,395 (-39%) from 2023

Net Income

Up

$55

Up $49,349 (+100%) from 2023

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2023: $5,706Liabilities 2023: $55,000Net Assets 2023: -$49,2942023Assets 2024: $803Liabilities 2024: $72,327Net Assets 2024: -$71,5242024

Highlighted filing

2024

Assets$803
Liabilities$72,327
Net Assets-$71,524

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2023: $380,042Expenses 2023: $429,336Net Income 2023: -$49,2942023Revenue 2024: $261,996Expenses 2024: $261,941Net Income 2024: $552024

Highlighted filing

2024

Revenue$261,996
Expenses$261,941
Net Income$55
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Nov 11, 2024
Return Version
2023v5.0
Gross Receipts
$262,346
Mission and Program Overview

Mission

Educatio is an accessible independent school for 4-14 year olds in Livingston, Montana. We provide a joyful, individualized, and meaningful experience for students and educators, through hands-on learning, healthy relationships to self and others, and connection to community.

Providing equal access to world class education through an applied/project-based approach to: steam (science, technology, engineering, arts, and math); social-emotional learning and leadership; and community impact

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,785--
Cash and Non-Interest-Bearing Accounts$1,921$803▼ $1,118
Total Assets$5,706$803▼ $4,903
Liabilities
Unsecured Notes Loans Payable$55,000$57,820▲ $2,820
Other Liabilities$22,285$14,507▼ $7,778
Total Liabilities$77,285$72,327▼ $4,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-71,579$-71,524▲ $55
Total Net Assets Fund Balance$-71,579$-71,524▲ $55
Total Liabilities and Net Assets / Fund Balance$5,706$803▼ $4,903
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily PostExecutive DiFT$22,917$22,917

Board Members and Trustees

NameTitle
Christine MayBoard Chair
Wendy BrodheadBoard Treasu
Kenna StormogibsonBoard Vice C
Revenue and Support

Revenue Composition

Contributions and Grants
$179,233
Program Service Revenue
$81,481
Investment Income
$1
Other Revenue
$1,281
All Other Contributions
$179,233
Change in Net Assets
$55
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,179
Other Expenses$103,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,463--$121,463
Fees for Services Other$47,773$1,275-$49,048
Occupancy$25,285--$25,285
Current Officers, Directors, Trustees, and Key Employees$11,458$11,458-$22,916
Payroll Taxes$13,800--$13,800
Office Expenses$473$6,399-$6,872
Travel$4,271$706-$4,977
Insurance$2,323$1,141-$3,464
Fees for Services Accounting-$2,891-$2,891
Fees for Services Legal-$1,190-$1,190
Conferences and Meetings-$594-$594
Other Expenses$232--$232
Advertising$58--$58
Total Functional Expenses$236,287$25,654$0$261,941
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,631
Fundraising Direct Expenses$350
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
Payroll Liabilities$14,507
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
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 11B

A draft copy of the 990 is provided to each board member for review before filing.

Form 990, Page 6, Part VI, Line 15A

1. The board appoints a "compensation committee,- or may use their executive committee or another sub-group/task force of board members, to research comparable, competitive salary ranges. 2. The committee looks at "comparable" salary and benefits data, such as that available from salary and benefit surveys, to learn what independant charter schools with similar missions, and of a similar budget size, that are located in the same or a similar geographic region, pay their senior leaders.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Educatio Rad School
EIN
87-4623843
Phone
4062028201
Address
129 SOUTH MAIN STRET, LIVINGSTON, MT 59047

Signing Officer

Name
Emily Post
Title
Executive Director
Phone
4062028201
Signed
2024-11-11

Organization Details

Principal Officer
Christine May
Formed
2022
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
3
Employees
11
Volunteers
60

Preparer

Firm
Cem Bookkeeping & Tax Services Inc
Address
124 S 2ND ST, LIVINGSTON, MT 59047-2604
Preparer
Catherine E Moody
Phone
4063337315
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Providing equal access to world class education through an applied/project-based approach to: steam (science, technology, engineering, arts, and math); social-emotional learning and leadership; and community impact

Form 990, Page 2, Part III, Line 4A

We believe it is every child's right to experience a secure, inspiring, transformative education to increase life choices, opportunity, competency, and mindset to realize dreams and live their best life. Educatio provides an accessible, project-based approach to k-8th montana curriculum standards, social-emotional learning and leaderships, and community impact. In 2023/24, we served 8 pre-school students with a year-round forest school education. These students learned the names and call of the western kingfisher and other local species, learned self-regulation strategies and conscious communication with their peers and adult instructors. These preschoolers were outside rain or shine and were led by their observation and curiosity in the natural world. Our k-8th students dug into montana past, present and future. Digging deep into american indian and settler culture, researching and reporting on the history and produced their own oral history through demonstration of learning at a public presentation. Students looked at our present-day montana, researching current events and industries, and finally worked with the local downtown development district to map our community and build a model of what they'd like to see for the future of livingston and park county. Our lower elementary students explored current montana wildlife populations, talking to experts, non- profits, and federal and state organizations, and produced a living with wildlife campaign to educate and inspire people about how to live with wildlife. Educatio provided after school and summer programming including coding/ 3d printing, sculpture, sewing, cooking, theater, entrepreneurial workshops, and more steam projects. Our middle school students raised funds to travel to washington d.c.. We visited our mt senators and discussed current issues, arlington, our nation's capital, had a personal tour from the director of the smithsonian museum of natural history, toured several art museaums, and the holocaust museum. Our vision for educatio graduates: -grounded in montana values, culture, community -feel and honor emotions, ideas, needs, dreams, curiosities -know/ understand core values, gifts, strengths -be in healthy relationship to self and others -experience and know-how to take an idea to realization through project- based learning and design process -practice creative expression -understand how to find information -employ strong critical thinking skills -own a foundation of skills and knowledge in cultural, historical, scientific, arts, literature, writing/ reading, math

Form 990, Part IX, Line 11G

Consulting 0 1,275 0 program contractors 47,773 0 0 total 47,773 1,275 0

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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EDUCATIO ADDS A NON-DISCRIMINATION STATEMENT TO THE PARENT HANDBOOK, ADMISSIONS APPLICATION, WEBSITE, AND ALL ENROLLMENT BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING EQUAL ACCESS TO WORLD CLASS EDUCATION THROUGH AN APPLIED/PROJECT-BASED APPROACH TO: STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATH); SOCIAL-EMOTIONAL LEARNING AND LEADERSHIP; AND COMMUNITY IMPACT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE BELIEVE IT IS EVERY CHILD'S RIGHT TO EXPERIENCE A SECURE, INSPIRING, TRANSFORMATIVE EDUCATION TO INCREASE LIFE CHOICES, OPPORTUNITY, COMPETENCY, AND MINDSET TO REALIZE DREAMS AND LIVE THEIR BEST LIFE. EDUCATIO PROVIDES AN ACCESSIBLE, PROJECT-BASED APPROACH TO K-8TH MONTANA CURRICULUM STANDARDS, SOCIAL-EMOTIONAL LEARNING AND LEADERSHIPS, AND COMMUNITY IMPACT. IN 2023/24, WE SERVED 8 PRE-SCHOOL STUDENTS WITH A YEAR-ROUND FOREST SCHOOL EDUCATION. THESE STUDENTS LEARNED THE NAMES AND CALL OF THE WESTERN KINGFISHER AND OTHER LOCAL SPECIES, LEARNED SELF-REGULATION STRATEGIES AND CONSCIOUS COMMUNICATION WITH THEIR PEERS AND ADULT INSTRUCTORS. THESE PRESCHOOLERS WERE OUTSIDE RAIN OR SHINE AND WERE LED BY THEIR OBSERVATION AND CURIOSITY IN THE NATURAL WORLD. OUR K-8TH STUDENTS DUG INTO MONTANA PAST, PRESENT AND FUTURE. DIGGING DEEP INTO AMERICAN INDIAN AND SETTLER CULTURE, RESEARCHING AND REPORTING ON THE HISTORY AND PRODUCED THEIR OWN ORAL HISTORY THROUGH DEMONSTRATION OF LEARNING AT A PUBLIC PRESENTATION. STUDENTS LOOKED AT OUR PRESENT-DAY MONTANA, RESEARCHING CURRENT EVENTS AND INDUSTRIES, AND FINALLY WORKED WITH THE LOCAL DOWNTOWN DEVELOPMENT DISTRICT TO MAP OUR COMMUNITY AND BUILD A MODEL OF WHAT THEY'D LIKE TO SEE FOR THE FUTURE OF LIVINGSTON AND PARK COUNTY. OUR LOWER ELEMENTARY STUDENTS EXPLORED CURRENT MONTANA WILDLIFE POPULATIONS, TALKING TO EXPERTS, NON- PROFITS, AND FEDERAL AND STATE ORGANIZATIONS, AND PRODUCED A LIVING WITH WILDLIFE CAMPAIGN TO EDUCATE AND INSPIRE PEOPLE ABOUT HOW TO LIVE WITH WILDLIFE. EDUCATIO PROVIDED AFTER SCHOOL AND SUMMER PROGRAMMING INCLUDING CODING/ 3D PRINTING, SCULPTURE, SEWING, COOKING, THEATER, ENTREPRENEURIAL WORKSHOPS, AND MORE STEAM PROJECTS. OUR MIDDLE SCHOOL STUDENTS RAISED FUNDS TO TRAVEL TO WASHINGTON D.C.. WE VISITED OUR MT SENATORS AND DISCUSSED CURRENT ISSUES, ARLINGTON, OUR NATION'S CAPITAL, HAD A PERSONAL TOUR FROM THE DIRECTOR OF THE SMITHSONIAN MUSEUM OF NATURAL HISTORY, TOURED SEVERAL ART MUSEAUMS, AND THE HOLOCAUST MUSEUM. OUR VISION FOR EDUCATIO GRADUATES: -GROUNDED IN MONTANA VALUES, CULTURE, COMMUNITY -FEEL AND HONOR EMOTIONS, IDEAS, NEEDS, DREAMS, CURIOSITIES -KNOW/ UNDERSTAND CORE VALUES, GIFTS, STRENGTHS -BE IN HEALTHY RELATIONSHIP TO SELF AND OTHERS -EXPERIENCE AND KNOW-HOW TO TAKE AN IDEA TO REALIZATION THROUGH PROJECT- BASED LEARNING AND DESIGN PROCESS -PRACTICE CREATIVE EXPRESSION -UNDERSTAND HOW TO FIND INFORMATION -EMPLOY STRONG CRITICAL THINKING SKILLS -OWN A FOUNDATION OF SKILLS AND KNOWLEDGE IN CULTURAL, HISTORICAL, SCIENTIFIC, ARTS, LITERATURE, WRITING/ READING, MATH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF THE 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31. THE BOARD APPOINTS A "COMPENSATION COMMITTEE,- OR MAY USE THEIR EXECUTIVE COMMITTEE OR ANOTHER SUB-GROUP/TASK FORCE OF BOARD MEMBERS, TO RESEARCH COMPARABLE, COMPETITIVE SALARY RANGES. 2. THE COMMITTEE LOOKS AT "COMPARABLE" SALARY AND BENEFITS DATA, SUCH AS THAT AVAILABLE FROM SALARY AND BENEFIT SURVEYS, TO LEARN WHAT INDEPENDANT CHARTER SCHOOLS WITH SIMILAR MISSIONS, AND OF A SIMILAR BUDGET SIZE, THAT ARE LOCATED IN THE SAME OR A SIMILAR GEOGRAPHIC REGION, PAY THEIR SENIOR LEADERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING 0 1,275 0 PROGRAM CONTRACTORS 47,773 0 0 TOTAL 47,773 1,275 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE E MOODY
ReturnHeader/ReturnTs02024-12-09T13:30:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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