Civic Intelligence

Discovery Learning Center

990 • Fiscal year 2022 • EIN 91-1342018

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

2836 34th Avenue WestSeattle, WA 98199

(206) 282-3848

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

25th percentile

-8.1%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$81,450

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

17th percentile

-14%

Faster asset growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

1.0%

Faster revenue growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$315,005

Down $50,757 (-14%) from 2021

Net Assets

Down

$315,005

Down $50,757 (-14%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$623,342

Up $6,262 (+1.0%) from 2021

Expenses

Up

$674,099

Up $149,859 (+29%) from 2021

Net Income

Down

-$50,757

Down $143,597 (-155%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $51,384Liabilities 2010: $0Net Assets 2010: $51,3842010Assets 2011: $112,665Liabilities 2011: $0Net Assets 2011: $112,6652011Assets 2012: $116,307Liabilities 2012: $0Net Assets 2012: $116,3072012Assets 2013: $88,363Liabilities 2013: $0Net Assets 2013: $88,3632013Assets 2014: $109,654Liabilities 2014: $0Net Assets 2014: $109,6542014Assets 2015: $124,048Liabilities 2015: $0Net Assets 2015: $124,0482015Assets 2016: $68,863Liabilities 2016: $0Net Assets 2016: $68,8632016Assets 2017: $86,633Liabilities 2017: $0Net Assets 2017: $86,6332017Assets 2018: $118,630Liabilities 2018: $0Net Assets 2018: $118,6302018Assets 2019: $209,337Liabilities 2019: $0Net Assets 2019: $209,3372019Assets 2020: $272,922Liabilities 2020: $0Net Assets 2020: $272,9222020Assets 2021: $365,762Liabilities 2021: $0Net Assets 2021: $365,7622021Assets 2022: $315,005Liabilities 2022: $0Net Assets 2022: $315,0052022Assets 2023: $291,051Liabilities 2023: $0Net Assets 2023: $291,0512023Assets 2024: $334,709Liabilities 2024: $0Net Assets 2024: $334,7092024

Highlighted filing

2022

Assets$315,005
Liabilities$0
Net Assets$315,005

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $335,961Expenses 2010: $298,008Net Income 2010: $37,9532010Revenue 2011: $389,940Expenses 2011: $328,659Net Income 2011: $61,2812011Revenue 2012: $342,678Expenses 2012: $339,035Net Income 2012: $3,6432012Revenue 2013: $343,836Expenses 2013: $371,779Net Income 2013: -$27,9432013Revenue 2014: $390,206Expenses 2014: $368,916Net Income 2014: $21,2902014Revenue 2015: $427,690Expenses 2015: $413,296Net Income 2015: $14,3942015Revenue 2016: $339,619Expenses 2016: $394,804Net Income 2016: -$55,1852016Revenue 2017: $419,224Expenses 2017: $401,454Net Income 2017: $17,7702017Revenue 2018: $465,556Expenses 2018: $433,559Net Income 2018: $31,9972018Revenue 2019: $538,716Expenses 2019: $448,009Net Income 2019: $90,7072019Revenue 2020: $574,514Expenses 2020: $510,929Net Income 2020: $63,5852020Revenue 2021: $617,080Expenses 2021: $524,240Net Income 2021: $92,8402021Revenue 2022: $623,342Expenses 2022: $674,099Net Income 2022: -$50,7572022Revenue 2023: $648,350Expenses 2023: $672,304Net Income 2023: -$23,9542023Revenue 2024: $695,519Expenses 2024: $651,861Net Income 2024: $43,6582024

Highlighted filing

2022

Revenue$623,342
Expenses$674,099
Net Income-$50,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$623,342
Mission and Program Overview

Mission

To create and support educational environments that empower children with the love of learning and to educate parents and the community; to employ and train educators in a community of practice; to acquire and maintain facilities and equipment to this end and in service to our community.

Operate a school for early childhood education with Montessori pedagogy, licensed as a child care center in Washington State, serving families of the surrounding neighborhoods with a year round schedule.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$365,762$315,005▼ $50,757
Savings and Temporary Cash Investments$206,682$196,826▼ $9,856
Cash and Non-Interest-Bearing Accounts$159,080$118,179▼ $40,901
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$365,762$315,005▼ $50,757
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$365,762$315,005▼ $50,757
Total Liabilities and Net Assets / Fund Balance$365,762$315,005▼ $50,757
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah Dee HirschDirectorFT$81,450$81,450

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$20,279
Program Service Revenue
$603,063
Investment Income
$0
Other Revenue
$0
All Other Contributions
$337
Change in Net Assets
$-50,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,627
Other Expenses$161,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,197$0$0$433,197
Occupancy$65,973$0$0$65,973
Payroll Taxes$41,624$0$0$41,624
Other Employee Benefits$37,806$0$0$37,806
Conferences and Meetings$9,860$0$0$9,860
Information Technology$9,125$0$0$9,125
Other Expenses$0$7,730$0$7,730
Insurance$0$5,258$0$5,258
Office Expenses$0$2,993$0$2,993
Fees for Services Accounting$1,958$0$0$1,958
Total Functional Expenses$658,118$15,981$0$674,099
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The 990 is shared in a budgetary meeting of the Board of Directors and available for review onsite.

Form 990, Part VI, Section C, Line 19

Form 990, Part VI, Section B, Line 11b - The 990 is shared in a budgetary meeting of the board of Directors and available for review. Form 990, Part VI, Section C, Line 19 - Organization documents including the annual 990 are stored on site as hard copies and can be referenced by the governing body and upon request for public inspection.

Filing and Contact Details

Filer

Filer Name
Discovery Learning Center
EIN
91-1342018
Phone
2062823848
Address
2836 34th Avenue West, Seattle, WA 98199
Doing Business As
Discovery Montessori School

Signing Officer

Name
Deborah Hirsch
Title
Director
Phone
2062823848
Signed
2023-11-13

Organization Details

Principal Officer
Deborah Dee Hirsch
Formed
1986
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
40
Raw XML AppendixShowing 400 of 492 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/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt065973
IRS990/OccupancyGrp/TotalAmt065973
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02993
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt02993
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt037806
IRS990/OtherEmployeeBenefitsGrp/TotalAmt037806
IRS990/OtherExpensesGrp/Desc0Program
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Operations
IRS990/OtherExpensesGrp/Desc3Refunds
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37730
IRS990/OtherExpensesGrp/ProgramServicesAmt018328
IRS990/OtherExpensesGrp/ProgramServicesAmt119734
IRS990/OtherExpensesGrp/ProgramServicesAmt220513
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt018328
IRS990/OtherExpensesGrp/TotalAmt119734
IRS990/OtherExpensesGrp/TotalAmt220513
IRS990/OtherExpensesGrp/TotalAmt37730
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0433197
IRS990/OtherSalariesAndWagesGrp/TotalAmt0433197
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt041624
IRS990/PayrollTaxesGrp/TotalAmt041624
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Deborah Dee Hirsch
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt052160
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0113046
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0564920
IRS990/PYRevenuesLessExpensesAmt092840
IRS990/PYSalariesCompEmpBnftPaidAmt0411194
IRS990/PYTotalExpensesAmt0524240
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0617080
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-50757
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0623342
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0365762
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0315005
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0206682
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0196826
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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/ExplanationTxt0Organization includes a statement on our website where school policy and enrollment information is posted in public view. Printed materials are provided with our non-discrimination statement included for enrollment and hiring and all school activities. Discovery Montessori School admits students of any race to all programs and activities of the organization and does not discriminate against applicants on the basis of race, color, religion, national or ethnic origin, family structure or gender identity. Inherent in our mission is the inclusion and celebration of all people.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The WA state Department of Children, Youth and Families allows subsidies for attendance of children whose family qualifies for assistance. The school participates by reporting attendance for the monthly stipend. The DCYF and partner agencies have awarded grants for licensed programs to support retention of employees and stabilization of childcare programs. The school qualifies by participation in WA state agency requirements including licensing and the QRIS process of Early Achievers.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is shared in a budgetary meeting of the Board of Directors and available for review onsite.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part VI, Section B, Line 11b - The 990 is shared in a budgetary meeting of the board of Directors and available for review. Form 990, Part VI, Section C, Line 19 - Organization documents including the annual 990 are stored on site as hard copies and can be referenced by the governing body and upon request for public inspection.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$0.00$3.35$6.96$6.52$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.91$6.48$6.72$0.24
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$6.23$6.74$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.00$3.66$6.17$5.24$0.93
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$5.75$5.11$0.64
2019Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$5.39$4.48$0.91
2018Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$4.66$4.34$0.32
2017Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$4.19$4.01$0.18
2016Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$3.40$3.95$0.55
2015Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$4.28$4.13$0.14
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$3.90$3.69$0.21
2013Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$3.44$3.72$0.28
2012Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$3.43$3.39$0.04
2011Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$3.90$3.29$0.61
2010Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$3.36$2.98$0.38