Civic Intelligence

Cedar Tree Montessori School

990 • Fiscal year 2016 • EIN 91-1953283

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 28, 2016

2114 Broadway AvenueBellingham, WA 98225

(360) 220-2819

Siviq Scores

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

Liabilities / Assets

87th percentile

0.37x

Higher debt load relative to assets than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.19x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

51st percentile

3.6%

Higher net margin than 51% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

3.0%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$222,882

Up $23,128 (+12%) from 2015

Net Assets

Up

$139,355

Up $15,335 (+12%) from 2015

Liabilities

Up

$83,527

Up $7,793 (+10%) from 2015

Revenue

Up

$428,917

Up $12,582 (+3.0%) from 2015

Expenses

Down

$413,582

Down $5,175 (-1.2%) from 2015

Net Income

Up

$15,335

Up $17,757 (+733%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $156,286Liabilities 2011: $5,769Net Assets 2011: $150,5172011Assets 2012: $133,815Liabilities 2012: $16,406Net Assets 2012: $117,4092012Assets 2013: $176,453Liabilities 2013: $49,840Net Assets 2013: $126,6132013Assets 2014: $195,373Liabilities 2014: $68,930Net Assets 2014: $126,4432014Assets 2015: $199,754Liabilities 2015: $75,734Net Assets 2015: $124,0202015Assets 2016: $222,882Liabilities 2016: $83,527Net Assets 2016: $139,3552016Assets 2017: $233,575Liabilities 2017: $75,936Net Assets 2017: $157,6392017Assets 2018: $250,966Liabilities 2018: $75,478Net Assets 2018: $175,4882018Assets 2019: $282,231Liabilities 2019: $75,469Net Assets 2019: $206,7622019Assets 2020: $482,661Liabilities 2020: $306,291Net Assets 2020: $176,3702020Assets 2021: $347,652Liabilities 2021: $222,175Net Assets 2021: $125,4772021Assets 2022: $308,127Liabilities 2022: $231,043Net Assets 2022: $77,0842022Assets 2023: $352,426Liabilities 2023: $252,264Net Assets 2023: $100,1622023Assets 2025: $459,361Liabilities 2025: $321,760Net Assets 2025: $137,6012025

Highlighted filing

2016

Assets$222,882
Liabilities$83,527
Net Assets$139,355

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $308,0872011Expenses 2012: $318,8412012Expenses 2013: $312,1362013Revenue 2014: $393,879Expenses 2014: $394,049Net Income 2014: -$1702014Revenue 2015: $416,335Expenses 2015: $418,757Net Income 2015: -$2,4222015Revenue 2016: $428,917Expenses 2016: $413,582Net Income 2016: $15,3352016Revenue 2017: $459,370Expenses 2017: $441,086Net Income 2017: $18,2842017Revenue 2018: $481,068Expenses 2018: $463,219Net Income 2018: $17,8492018Revenue 2019: $530,519Expenses 2019: $499,245Net Income 2019: $31,2742019Revenue 2020: $488,791Expenses 2020: $519,183Net Income 2020: -$30,3922020Revenue 2021: $511,288Expenses 2021: $562,181Net Income 2021: -$50,8932021Revenue 2022: $606,034Expenses 2022: $654,427Net Income 2022: -$48,3932022Revenue 2023: $653,784Expenses 2023: $630,706Net Income 2023: $23,0782023Revenue 2025: $689,017Expenses 2025: $643,493Net Income 2025: $45,5242025

Highlighted filing

2016

Revenue$428,917
Expenses$413,582
Net Income$15,335
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 28, 2016
Return Version
2015v2.1
Gross Receipts
$428,917
Mission and Program Overview

Mission

Cedar tree montessori cultivates a passion for learning, advances academic skills, and promotes peace and global awareness in a nurturing community

MONTESSORI EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$124,020$139,355▲ $15,335
Land, Buildings, and Equipment, Net$125,644$120,403▼ $5,241
Cash and Non-Interest-Bearing Accounts$58,943$86,143▲ $27,200
Loans From Officers Directors$8,065$6,176▼ $1,889
Accounts Receivable$-2,692$-1,523▲ $1,169
Total Assets$199,754$222,882▲ $23,128
Other Assets Total$17,859$17,859→ $0
Liabilities
Deferred Revenue$23,262$39,114▲ $15,852
Other Liabilities$36,811$31,907▼ $4,904
Accounts Payable and Accrued Expenses$7,596$6,330▼ $1,266
Total Liabilities$75,734$83,527▲ $7,793
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,020$139,355▲ $15,335
Total Liabilities and Net Assets / Fund Balance$199,754$222,882▲ $23,128

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$120,403$53,754$17,927
Other Assets Org$17,859--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian BresslerVice President
Gwen DuVallSecretary
Pamela JullTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,348
Program Service Revenue
$388,611
Investment Income
$229
Other Revenue
$1,729
All Other Contributions
$19,855
Change in Net Assets
$15,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,172
Other Expenses$121,410
Total Fundraising Expense$1,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,981--$256,981
Occupancy$59,548--$59,548
Payroll Taxes$19,365--$19,365
Other Employee Benefits$15,826--$15,826
Fees for Services Legal-$7,642-$7,642
All Other Expenses$4,610$197$1,084$5,891
Insurance-$5,846-$5,846
Depreciation Depletion$5,241--$5,241
Office Expenses$3,854--$3,854
Information Technology$2,403--$2,403
Advertising-$1,552-$1,552
Interest$775--$775
Fees for Services Accounting-$750-$750
Other Expenses$290--$290
Travel$107--$107
Total Functional Expenses$396,511$15,987$1,084$413,582
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$11,474$11,474-$11,474
Misc$7,019$7,019-$7,019
Total Events$18,493$18,493-$18,493
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
Janet SchwindAunt of school director16th owner of LLC that rents building to schNo-
Kim FeererSchool Director112th of LLC that rents building to the schoNo-
Michael FeererPrior director912 owner of LLC that rents property to schoNo-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$8,065$6,176▼ $1,889
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan from Korners$20,881
Creit Cards$11,026
Round Off-
Scholarship Fund-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Member election for additional members Part VI line 7A

When an existing board member is no longer available for service, the remaining executive board members seek out a replacement, which can only be a new member with a majority vote of the remaining members.

Committee meeting documentation Part VI line 8B

At this time there are no committees acting on behalf of the board of directors.

Form 990 governing body review Part VI line 11

A copy of 990 was presented for approval to each of the officers

Conflict of interest policy compliance Part VI line 12C

During the board meetings, the President of the Board asks if there is anyone on the Board that might have a conflict of interest with the decisions being discussed. If there ia a member with a conflicting interest, that member stays involved in the discussion, but is not allowed to vote on any action taken. Each Board member signs a conflict of interest policy statement.

CEO executive director top management comp Part VI line 15A

Salaries for any governing officer requires outside studies determining what normal salaries for that position would be

Other officer or key employee compensation Part VI line 15B

Salaries for any governing officer or key employee requires outside studies determining what normal salaries for that position would be

Governing documents etc available to public Part VI line 19

All documents related to policies and financial matters are made available to the public on request.

Filing and Contact Details

Filer

Filer Name
Cedar Tree Montessori School
EIN
91-1953283
Address
2114 Broadway Avenue, Bellingham, WA 98225
Doing Business As
Kim Feerer

Signing Officer

Name
Dan Coffey
Title
President
Phone
3602202819
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Coffey
Formed
1999
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
0
Employees
12
Volunteers
16

Preparer

Firm
Wyandt Accounting Services Inc
Address
4200 MERIDIAN SUITE 100, BELLINGHAM, WA 98226
Preparer
Yon P Wyandt
Phone
3606478992
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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/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Cedar Tree Montessori does not actually receive Title II funds themselves. The school receives teacher training and development conferences for their staff members by the local public school district, who provides this training using Title II funds that they receive for such training.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1All school policies related to nondiscrimination are posted on the school website and always available for the general public to view. They are also in the parent handbook and tuition agreements which are signed by new parents when they come on board. The employee handbook also has nondescriminatory policies on hiring new employees.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Misc
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011474
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018493
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011474
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018493
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018493
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Michael Feerer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Janet Schwind
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Kim Feerer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Prior director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Aunt of school director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2School Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0912 owner of LLC that rents property to scho
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc116th owner of LLC that rents building to sch
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2112th of LLC that rents building to the scho
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06176
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Un Paid Wages
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt013430
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Kim Feerer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt06176
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0When an existing board member is no longer available for service, the remaining executive board members seek out a replacement, which can only be a new member with a majority vote of the remaining members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At this time there are no committees acting on behalf of the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of 990 was presented for approval to each of the officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3During the board meetings, the President of the Board asks if there is anyone on the Board that might have a conflict of interest with the decisions being discussed. If there ia a member with a conflicting interest, that member stays involved in the discussion, but is not allowed to vote on any action taken. Each Board member signs a conflict of interest policy statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Salaries for any governing officer requires outside studies determining what normal salaries for that position would be
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Salaries for any governing officer or key employee requires outside studies determining what normal salaries for that position would be
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All documents related to policies and financial matters are made available to the public on request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0199754
IRS990/TotalAssetsEOYAmt0222882
IRS990/TotalAssetsGrp/BOYAmt0199754
IRS990/TotalAssetsGrp/EOYAmt0222882
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038348
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01084
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015987
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0396511
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075734
IRS990/TotalLiabilitiesEOYAmt083527
IRS990/TotalLiabilitiesGrp/BOYAmt075734
IRS990/TotalLiabilitiesGrp/EOYAmt083527
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0124020
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0139355
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0396511
IRS990/TotalProgramServiceRevenueAmt0388611
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0390569
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428917
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222882
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0107
IRS990/TravelGrp/TotalAmt0107
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01540 Marine Drive
IRS990/USAddress/CityNm0Bellingham
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098226
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dan Coffey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03602202819
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR TREE MONTESSORI SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0911953283
ReturnHeader/Filer/USAddress/AddressLine1Txt02114 Broadway Avenue
ReturnHeader/Filer/USAddress/CityNm0Bellingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$3.22$1.38$6.89$6.43$0.46
2023Summary only. Only limited summary data is available for this year.$3.52$2.52$1.00$6.54$6.31$0.23
2022Summary only. Only limited summary data is available for this year.$3.08$2.31$0.77$6.06$6.54$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$2.22$1.25$5.11$5.62$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$3.06$1.76$4.89$5.19$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.75$2.07$5.31$4.99$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.75$1.75$4.81$4.63$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.76$1.58$4.59$4.41$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.84$1.39$4.29$4.14$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.76$1.24$4.16$4.19$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.69$1.26$3.94$3.94$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.50$1.27$3.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.16$1.17$3.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.06$1.51$3.08