Civic Intelligence

Cedar Tree Montessori School

990 • Fiscal year 2018 • EIN 91-1953283

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 31, 2018

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

86th percentile

0.30x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

0.16x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

51st percentile

3.7%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

4.7%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$250,966

Up $17,391 (+7.4%) from 2017

Net Assets

Up

$175,488

Up $17,849 (+11%) from 2017

Liabilities

Down

$75,478

Down $458 (-0.6%) from 2017

Revenue

Up

$481,068

Up $21,698 (+4.7%) from 2017

Expenses

Up

$463,219

Up $22,133 (+5.0%) from 2017

Net Income

Down

$17,849

Down $435 (-2.4%) from 2017

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

2018

Assets$250,966
Liabilities$75,478
Net Assets$175,488

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

2018

Revenue$481,068
Expenses$463,219
Net Income$17,849
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 31, 2018
Return Version
2017v2.2
Gross Receipts
$481,068
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$157,639$175,488▲ $17,849
Cash and Non-Interest-Bearing Accounts$97,790$120,263▲ $22,473
Land, Buildings, and Equipment, Net$115,162$109,921▼ $5,241
Accounts Receivable$2,764$2,422▼ $342
Loans From Officers Directors$4,234$2,237▼ $1,997
Total Assets$233,575$250,966▲ $17,391
Other Assets Total$17,859$18,360▲ $501
Liabilities
Deferred Revenue$43,581$56,502▲ $12,921
Other Liabilities$26,163$12,861▼ $13,302
Accounts Payable and Accrued Expenses$1,958$3,878▲ $1,920
Total Liabilities$75,936$75,478▼ $458
Net Assets / Fund Balance
Total Net Assets Fund Balance$157,639$175,488▲ $17,849
Total Liabilities and Net Assets / Fund Balance$233,575$250,966▲ $17,391

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$109,921$64,236$17,927
Other Assets Org$1--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gwen DuVallPresident
Ed LoveVice President
Catherine WallaceSecretary
Brian BresslerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,248
Program Service Revenue
$451,930
Investment Income
$310
Other Revenue
$580
All Other Contributions
$28,248
Change in Net Assets
$17,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$340,187
Other Expenses$113,032
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,189--$296,189
Occupancy$58,302--$58,302
Payroll Taxes$28,175--$28,175
Other Employee Benefits$15,823--$15,823
Fees for Services Legal-$10,173-$10,173
Grants to Domestic Orgs$10,000--$10,000
Insurance$7,978--$7,978
Depreciation Depletion$5,241--$5,241
Office Expenses$3,217--$3,217
All Other Expenses$1,840--$1,840
Information Technology$1,288--$1,288
Fees for Services Accounting-$875-$875
Advertising-$554-$554
Interest$256--$256
Travel$235--$235
Other Expenses$-10,000--$-10,000
Total Functional Expenses$451,617$11,602$0$463,219
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Whatcom Community FoundationBellingham, WA501c3Scholarship and School Support endowment$10,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kim FeererDirector112 owner LLC that rents Bldg to SchoolNo$24,000
Michael FeererFormer School Director912th of LLC that rents bldg to the schoolNo$24,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$4,234$2,237▼ $1,997
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarship Fund$10,124
Creit Cards$2,737
Round Off-
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
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

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
Gwen DuVall
Title
Presiden
Phone
3602202819
Signed
2018-08-31
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
4
Employees
14
Volunteers
62

Preparer

Firm
Wyandt Accounting Services Inc
Address
4200 Meridian Street Ste 100, Bellingham, WA 98226
Preparer
Yon P Wyandt
Phone
3606714026
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Scholarship and School Support endowment
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Whatcom Community Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0911726410
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01500 Cornwall Avenue
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Bellingham
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098225
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Michael Feerer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Kim Feerer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Former School Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt024000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt124000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0912th of LLC that rents bldg to the school
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1112 owner LLC that rents Bldg to School
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0due to family hardship
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt1due to family hardship
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt07120
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt17120
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0Carrie Bishop-Cruz
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm1Carrie Bishop-Cruz
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt0Administrator
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt1School Administrator
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0Tuition Waiver
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt1Tuition Waiver
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02237
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Unpaid wages
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt013430
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Kim Feerer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0School Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt02237
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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0233575
IRS990/TotalAssetsEOYAmt0250966
IRS990/TotalAssetsGrp/BOYAmt0233575
IRS990/TotalAssetsGrp/EOYAmt0250966
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028248
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011602
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0451617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0463219
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075936
IRS990/TotalLiabilitiesEOYAmt075478
IRS990/TotalLiabilitiesGrp/BOYAmt075936
IRS990/TotalLiabilitiesGrp/EOYAmt075478
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0175488
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0451617
IRS990/TotalProgramServiceRevenueAmt0451930
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0452820
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481068
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt062
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0233575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0250966
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0235
IRS990/TravelGrp/TotalAmt0235
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Gwen DuVall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Presiden
ReturnHeader/BusinessOfficerGrp/PhoneNum03602202819
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR TREE MONTESSORI SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0911953283
ReturnHeader/Filer/USAddress/AddressLine1Txt02114 Broadway Avenue

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
2018Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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