Civic Intelligence

Leapfrog Montessori Forest School

EIN 88-3212294 • 501(c)3 • Siloam Springs, AR

Pub. 78 EligibleNTEE B24

Profile

Elementary Education K8

2307 Highway 412 WSiloam Springs, AR 72761

leapfrogmontessori.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.30x

Higher debt load relative to revenue than 84% of similar nonprofits.

NTEE B24 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

NTEE B24 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$54,600

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 39.9% of source-year revenue.

NTEE B24 • <$500k nonprofits • Source year 2024

Asset Growth

17th percentile

-31%

Faster asset growth than 17% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

153%

Faster revenue growth than 92% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$41,524

Down $19,075 (-31%) from 2023

Liabilities

Up

$41,395

Up $588 (+1.4%) from 2023

Net Assets

Down

$129

Down $19,663 (-99%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin20th percentile

Revenue

Up

$136,671

Up $82,560 (+153%) from 2023

Expenses

Up

$156,334

Up $122,015 (+356%) from 2023

Net Income

Down

-$19,663

Down $39,455 (-199%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2023: $60,599Liabilities 2023: $40,807Net Assets 2023: $19,7922023Assets 2024: $41,524Liabilities 2024: $41,395Net Assets 2024: $1292024

Highlighted filing

2024

Assets$41,524
Liabilities$41,395
Net Assets$129
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2023: $54,111Expenses 2023: $34,319Net Income 2023: $19,7922023Revenue 2024: $136,671Expenses 2024: $156,334Net Income 2024: -$19,6632024

Highlighted filing

2024

Revenue$136,671
Expenses$156,334
Net Income-$19,663
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$41,524
Liabilities
$41,395
Net assets
$129
Revenue
$136,671
Expenses
$156,334
Net income
-$19,663
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.41$0.00$1.37$1.56$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.41$0.20$0.54$0.34$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Dec 4, 2024
Return Version
2023v5.0
Gross Receipts
$136,671
Mission and Program Overview

Mission

Elementary Education K8

Elementary Education Kindergarten through 8th grade

Program Services

DescriptionGrantsExpenses
LeapFROG Montessori Forest School is a year round school that provided 179 days of education to an average of 22 students during the 2023 through 2024 school year$0$156,334
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
F Kay SutherlandHead Teacher/PrincipalFT$52,000$2,600$54,600
Gary KrugerSchool Board Chair-$0--
Davona KrugerTreasurerPT$0--
Ashley KrugerSecretary Of The Board-$0--
Greg SutherlandSchool Board MemberPT$0--
Doug FisherSchool Board Member-$0--
Ashton FisherSchool Board Member-$0--
Filing and Contact Details

Filer

Filer Name
Leapfrog Montessori Forest School
EIN
88-3212294
Phone
8166786943
Address
2307 Highway 412 W, Siloam Springs, AR 72761

Signing Officer

Name
Davona Kruger
Title
Treasurer
Phone
8166786943
Signed
2024-12-04
Supplemental Narrative

Additional Explanations

Form 990-EZ, Header, Line A

“The elementary school uses a fiscal year of August 1 through July 31”

Form 990-EZ, Part I, Line 16

“Classroom Supplies & Books $14,928 General & Admin Expenses $7,285”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Montessori Educational Items;8074|Crates Cabinets Shelving;5474|Printer;806|Fencing around School;6830|Dining Room Tables Chairs;6533|Banner and Logo;1000|Rugs;986|Classroom TV;506|Large Conference Table;804|Moser Cabinets Bookcases Furniture;7200|Accumulated Depreciation;-3616^Total;34597^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Payroll Liabilities;395|Deferred Revenue;900|Loan Payable;37500|Accounts Payable;2600^Total;41395^”

Raw XML Appendix183 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Davona Kruger
IRS990EZ/BooksInCareOfDetail/PhoneNum08166786943
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt035 Kirkpatrick Lane
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bella Vista
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd072715
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt035908
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06927
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt09028
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-19663
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt060599
IRS990EZ/Form990TotalAssetsGrp/EOYAmt041524
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0136671
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019792
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0129
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019792
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0129
IRS990EZ/OccupancyRentUtltsAndMaintAmt015085
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt352000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt32600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Gary Kruger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Davona Kruger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ashley Kruger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3F Kay Sutherland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Greg Sutherland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Doug Fisher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Ashton Fisher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0School Board Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary of the Board
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Head Teacher/Principal
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4School Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5School Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6School Board Member
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt024691
IRS990EZ/OtherAssetsTotalDetail/EOYAmt034597
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt022213
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Elementary Education Kindergarten through 8th grade
IRS990EZ/PrintingPublicationsPostageAmt02115
IRS990EZ/ProgramServiceRevenueAmt0127643
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LeapFROG Montessori Forest School is a year round school that provided 179 days of education to an average of 22 students during the 2023 through 2024 school year
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0156334
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0116921
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt040807
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt041395
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0156334
IRS990EZ/TotalProgramServiceExpensesAmt0156334
IRS990EZ/TotalRevenueAmt0136671
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0leapfrogmontessori.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The schools website addresses its racially nondiscriminatory policy on its front page.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Item 4d is not applicable as the school does not solicit contributions.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The school receives financial aid through the Arkansas LEARNS Act for each student that meets their requirements.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The elementary school uses a fiscal year of August 1 through July 31
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Classroom Supplies & Books $14,928 General & Admin Expenses $7,285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Montessori Educational Items;8074|Crates Cabinets Shelving;5474|Printer;806|Fencing around School;6830|Dining Room Tables Chairs;6533|Banner and Logo;1000|Rugs;986|Classroom TV;506|Large Conference Table;804|Moser Cabinets Bookcases Furniture;7200|Accumulated Depreciation;-3616^Total;34597^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Payroll Liabilities;395|Deferred Revenue;900|Loan Payable;37500|Accounts Payable;2600^Total;41395^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Header, Line A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Davona Kruger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08166786943
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAPFROG MONTESSORI FOREST SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LEAP
ReturnHeader/Filer/EIN0883212294
ReturnHeader/Filer/PhoneNum08166786943
ReturnHeader/Filer/USAddress/AddressLine1Txt02307 Highway 412 W
ReturnHeader/Filer/USAddress/CityNm0Siloam Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-12-04T10:59:18-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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