Civic Intelligence

Open Window School

EIN 91-1303536 • 501(c)3 • Bellevue, WA

View Organization Page

Profile

Open window school nurtures and inspires students of high intellectual potential.

6128 168th Place SEBellevue, WA 98006

www.openwindowschool.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.20x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.45x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

57th percentile

7.0%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

3.9%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

13%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$39,203,813

Up $3,027,871 (+8.4%) from 2023

Liabilities

Up

$7,549,192

Up $212,258 (+2.9%) from 2023

Net Assets

Up

$31,654,621

Up $2,815,613 (+9.8%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin57th percentile

Revenue

Up

$17,734,314

Up $1,327,205 (+8.1%) from 2023

Expenses

Up

$16,503,477

Up $1,241,385 (+8.1%) from 2023

Net Income

Up

$1,230,837

Up $85,820 (+7.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$40M$30M$20M$10M$0Assets 2010: $18,794,748Liabilities 2010: $7,062,736Net Assets 2010: $11,732,0122010Assets 2011: $22,919,461Liabilities 2011: $9,539,191Net Assets 2011: $13,380,2702011Assets 2012: $23,041,897Liabilities 2012: $8,793,614Net Assets 2012: $14,248,2832012Assets 2013: $24,326,105Liabilities 2013: $8,651,614Net Assets 2013: $15,674,4912013Assets 2014: $25,371,026Liabilities 2014: $8,229,051Net Assets 2014: $17,141,9752014Assets 2015: $26,133,177Liabilities 2015: $8,331,048Net Assets 2015: $17,802,1292015Assets 2016: $25,636,831Liabilities 2016: $7,365,170Net Assets 2016: $18,271,6612016Assets 2017: $27,437,557Liabilities 2017: $7,654,659Net Assets 2017: $19,782,8982017Assets 2018: $27,941,266Liabilities 2018: $6,973,976Net Assets 2018: $20,967,2902018Assets 2019: $30,703,684Liabilities 2019: $8,788,128Net Assets 2019: $21,915,5562019Assets 2020: $31,360,467Liabilities 2020: $7,692,724Net Assets 2020: $23,667,7432020Assets 2021: $36,380,827Liabilities 2021: $8,905,825Net Assets 2021: $27,475,0022021Assets 2022: $34,814,106Liabilities 2022: $8,267,979Net Assets 2022: $26,546,1272022Assets 2023: $36,175,942Liabilities 2023: $7,336,934Net Assets 2023: $28,839,0082023Assets 2024: $39,203,813Liabilities 2024: $7,549,192Net Assets 2024: $31,654,6212024

Highlighted filing

2024

Assets$39,203,813
Liabilities$7,549,192
Net Assets$31,654,621
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$20M$15M$10M$5.0M$0Expenses 2010: $5,770,7792010Revenue 2011: $6,978,805Expenses 2011: $5,659,759Net Income 2011: $1,319,0462011Expenses 2012: $6,082,7962012Expenses 2013: $6,391,7692013Revenue 2014: $8,391,022Expenses 2014: $6,984,345Net Income 2014: $1,406,6772014Revenue 2015: $8,096,462Expenses 2015: $7,453,589Net Income 2015: $642,8732015Revenue 2016: $8,529,016Expenses 2016: $7,958,857Net Income 2016: $570,1592016Revenue 2017: $9,494,062Expenses 2017: $8,738,844Net Income 2017: $755,2182017Revenue 2018: $10,286,087Expenses 2018: $9,612,196Net Income 2018: $673,8912018Revenue 2019: $10,961,766Expenses 2019: $10,362,098Net Income 2019: $599,6682019Revenue 2020: $11,775,644Expenses 2020: $10,273,307Net Income 2020: $1,502,3372020Revenue 2021: $12,092,167Expenses 2021: $10,968,510Net Income 2021: $1,123,6572021Revenue 2022: $14,574,537Expenses 2022: $13,314,618Net Income 2022: $1,259,9192022Revenue 2023: $16,407,109Expenses 2023: $15,262,092Net Income 2023: $1,145,0172023Revenue 2024: $17,734,314Expenses 2024: $16,503,477Net Income 2024: $1,230,8372024

Highlighted filing

2024

Revenue$17,734,314
Expenses$16,503,477
Net Income$1,230,837
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$39,203,813
Liabilities
$7,549,192
Net assets
$31,654,621
Revenue
$17,734,314
Expenses
$16,503,477
Net income
$1,230,837
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$39.2$7.55$31.7$17.7$16.5$1.23
2023Detailed filing. Detailed filing data is available for this year.$36.2$7.34$28.8$16.4$15.3$1.15
2022Detailed filing. Detailed filing data is available for this year.$34.8$8.27$26.5$14.6$13.3$1.26
2021Detailed filing. Detailed filing data is available for this year.$36.4$8.91$27.5$12.1$11.0$1.12
2020Detailed filing. Detailed filing data is available for this year.$31.4$7.69$23.7$11.8$10.3$1.50
2019Detailed filing. Detailed filing data is available for this year.$30.7$8.79$21.9$11.0$10.4$0.60
2018Detailed filing. Detailed filing data is available for this year.$27.9$6.97$21.0$10.3$9.61$0.67
2017Detailed filing. Detailed filing data is available for this year.$27.4$7.65$19.8$9.49$8.74$0.76
2016Detailed filing. Detailed filing data is available for this year.$25.6$7.37$18.3$8.53$7.96$0.57
2015Detailed filing. Detailed filing data is available for this year.$26.1$8.33$17.8$8.10$7.45$0.64
2014Detailed filing. Detailed filing data is available for this year.$25.4$8.23$17.1$8.39$6.98$1.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$8.65$15.7$6.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$8.79$14.2$6.08
2011Summary only. Only limited summary data is available for this year.$22.9$9.54$13.4$6.98$5.66$1.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$7.06$11.7$5.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$18,080,075
Mission and Program Overview

Mission

Open window school nurtures and inspires students of high intellectual potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,606,307$17,064,647▲ $1,458,340
Land, Buildings, and Equipment, Net$14,757,174$14,661,010▼ $96,164
Cash and Non-Interest-Bearing Accounts$4,165,848$4,226,241▲ $60,393
Savings and Temporary Cash Investments$509,355$1,497,427▲ $988,072
Pledges and Grants Receivable$481,863$962,534▲ $480,671
Prepaid Expenses and Deferred Charges$397,396$605,326▲ $207,930
Accounts Receivable$76,840$22,647▼ $54,193
Total Assets$36,175,942$39,203,813▲ $3,027,871
Other Assets Total$181,159$163,981▼ $17,178
Liabilities
Tax Exempt Bond Liabilities$3,603,919$3,304,316▼ $299,603
Deferred Revenue$1,834,046$1,983,651▲ $149,605
Accounts Payable and Accrued Expenses$773,969$1,222,162▲ $448,193
Mortgage Notes Payable Secured by Investment Property$1,125,000$1,039,063▼ $85,937
Total Liabilities$7,336,934$7,549,192▲ $212,258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,892,469$24,348,263▲ $1,455,794
Net Assets With Donor Restrictions$5,946,539$7,306,358▲ $1,359,819
Total Net Assets Fund Balance$28,839,008$31,654,621▲ $2,815,613
Total Liabilities and Net Assets / Fund Balance$36,175,942$39,203,813▲ $3,027,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,339,780$7,314,787$19,654,567
Equipment$766,858$2,056,102$2,822,960
Land$1,293,586-$1,293,586
Other Land Buildings$260,786-$260,786

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$7,570,578$541,355▲ $1,124,522$253,160$8,983,295
2022$6,632,724$220,032▲ $771,777$53,955$7,570,578
2021$7,601,259$355,800▼ $1,156,297$150,173$6,632,724
2020$5,787,343$471,032▲ $1,745,337$390,411$7,601,259
2019$5,381,863$307,321▲ $263,278$136,011$5,787,343
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine ChristensenHead of SchoolFT$380,689$36,827$417,516
Jon AcheeDir.of Finance & OperatingFT$225,836$17,645$243,481
Meghann Kerrin ScottLower School Director and Assistant Head of SchoolFT$168,650$20,863$189,513
Meghann Kerrin ScottLower School Director and Assistant-$168,650$20,863$189,513
Cary KirbyDirector of K-8 Professional Learning & DevelopmenFT$125,473$21,187$146,660
Terrence WilliamsDirector of TechnologyFT$124,605$18,178$142,783
Erin WallaceMiddle School DirectorFT$116,234$24,512$140,746
Kennneth FoxDirector of FacilitiesFT$132,401$7,904$140,305

Board Members and Trustees

NameTitle
Amber GeelsPa Co-president Ex Officior
Suzanne LovePa Co-president Ex Officior
William KennedyPresident
Julie Cheng BuiVice President
Michael CrowsonHonorary Trustee
Nancy RobinsonHonorary Trustee
Bobby HuangTrustee
Chad FletcherTrustee
Cydnie HorwatTrustee
Elmar Vinh-thomasTrustee
Liz SwiftTrustee
Paul JohnsonTrustee
Sage KhanujaTrustee
Tania ValdesTrustee
Tiffany BernalTrustee
Yan GuoTrustee
Owen PaulusSecretary
John StewartTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Counselling Service Co LLCCapital Campaign Professional Services APO BOX 824885, Philadelphia, PA 19182-4885$450,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,170,582
Program Service Revenue
$14,939,142
Investment Income
$624,003
Other Revenue
$587
All Other Contributions
$1,938,918
Change in Net Assets
$1,230,837

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded16$234,526Fair Market Value
Total Noncash Contributions16$234,526-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,523,943
Revenue Not Reported on Financial Statements
$1,210,371
Revenue Not Reported on Form 990
$1,603,906
Other Revenue Adjustments
$1,169,397
Total Revenue per Audited Statements
$18,127,849
Total Revenue per Form 990
$17,734,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,623,331
Other Expenses$4,364,531
Total Fundraising Expense$1,507,637
Grants and Similar Amounts Paid$1,169,397
Professional Fundraising Fees$346,218

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,753,536$1,542,516$644,790$7,940,842
Grants to Domestic Individuals$1,169,397--$1,169,397
Other Employee Benefits$689,867$184,952$77,312$952,131
Depreciation Depletion$703,464$76,829$20,007$800,300
Payroll Taxes$502,362$134,683$56,299$693,344
Current Officers, Directors, Trustees, and Key Employees$485,584$130,185$54,419$670,188
Fees for Services Management$322,002$242,688-$564,690
Pension Plan Contributions$265,784$71,256$29,786$366,826
Fees for Services Professional Fundraising--$346,218$346,218
Other Expenses$336,320$53,125$13,835$336,320
Interest$189,480$22,571$5,390$217,441
Information Technology$129,303$34,666$14,491$178,460
Advertising$17,732$72,747$62,139$152,618
Insurance$107,128$11,700$3,047$121,875
Fees for Services Accounting-$48,200-$48,200
Fees for Service Investment Mgmnt Fees-$40,974-$40,974
Fees for Services Legal-$26,980-$26,980
Fees for Services Other--$26,114$26,114
Total Functional Expenses$12,075,856$2,919,984$1,507,637$16,503,477

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$16,503,477
Total Expenses per Audited Statements$15,312,236
Expenses per Audited Statements$15,293,106
Expenses Not Reported on Financial Statements$1,210,371
Other Expense Adjustments$1,169,397
Expenses Not Reported on Form 990$19,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$346,218
Fundraising Direct Expenses$115,812
Fundraising Gross Income$115,812

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$347,476$115,812$54,323$61,489
Total Events$347,476$115,812$115,812$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWashington State Housing Finance Commission2016-07-01$3,931,166Redemption/refinance 8/02/10
BWashington State Housing Finance Commission2016-07-01$1,794,248Redemption/refinance 8/02/10

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,931,166-$1,648,000$37,235
B$1,794,248-$752,174$16,995

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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 A, Line 8B

“No committees have the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“An independent accounting firm prepares the form 990. It is reviewed by the finance committee (on which the board president is an ex-officio member) for concurrence on submittal (in order for the board of trustees president to sign, and to submit to irs), and then a subsequent review with the board of trustees which the dfo will provide.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy statement is distributed annually to all board trustees and key management. Trustees must sign a disclosure statement annually. If any topic arises that a trustee has real or potential conflict of interest, they will recuse themselves from discussions and/of voting if applicable.”

Form 990, Part VI, Section B, Line 15

“The dfo provides head of school comparative data to the board president and treasurer. They make a recommendation to a committee comprised of board officers for concurrence. The recommended compensation and the comparable data will then be shared with the entire board. The head of school considers business officer comparative data when making annual compensation decisions for the dfo position. The proposed increase is shared with the board officers.”

Form 990, Part VI, Section C, Line 19

“These documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Open Window School
EIN
91-1303536
Phone
4257472911
Address
6128 168TH PLACE SE, BELLEVUE, WA 98006

Signing Officer

Name
William Kennedy
Title
Board President
Phone
4257472911
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Kennedy
Formed
1985
Legal Domicile
Wa
Voting Board Members
18
Independent Board Members
18
Employees
165
Volunteers
248

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
Eric L Kimpton
Phone
2067821767
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Bad debt expense: -19,130.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid shown on part ix , line 2 1,169,397.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Bad debt expense shown on part xi, line 9: 19,130.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid shown on part ix , line 2 1,169,397.”

Raw XML AppendixShowing 400 of 839 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5HONORARY TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PA CO-PRESIDENT EX OFFICIOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14HONORARY TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIR.OF FINANCE & OPERATING
IRS990/Form990PartVIISectionAGrp/TitleTxt20MIDDLE SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21LOWER SCHOOL DIRECTOR AND ASSISTANT HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF K-8 PROFESSIONAL LEARNING & DEVELOPMEN
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF FACILITIES
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