Civic Intelligence

Whole Child Montessori Center Inc.

EIN 93-1081536 • 501(c)3 • Portland, OR

Pub. 78 Eligible

Profile

Whole child montessori center is dedicated to providing an exceptional montessori environment encompassing children, parents and teachers alike in an atmosphere of acceptance and trust, with a profound reverence for life, in order to inspire in each child's innermost core a love of learning, self, others, and the world.

5909 SE 40th AvePortland, OR 97202

www.wholechildmontessori.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$92,159

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

13%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$841,361

Up $138,018 (+20%) from 2024

Liabilities

Up

$26,295

Up $2,470 (+10%) from 2024

Net Assets

Up

$815,066

Up $135,548 (+20%) from 2024

Revenue

Up

$663,449

Up $74,304 (+13%) from 2024

Expenses

Down

$528,513

Down $5,984 (-1.1%) from 2024

Net Income

Up

$134,936

Up $80,288 (+147%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $342,733Liabilities 2011: $26,103Net Assets 2011: $316,6302011Assets 2012: $355,438Liabilities 2012: $22,917Net Assets 2012: $332,5212012Assets 2013: $372,859Liabilities 2013: $26,728Net Assets 2013: $346,1312013Assets 2014: $372,360Liabilities 2014: $13,031Net Assets 2014: $359,3292014Assets 2015: $390,618Liabilities 2015: $13,167Net Assets 2015: $377,4512015Assets 2016: $408,641Liabilities 2016: $17,227Net Assets 2016: $391,4142016Assets 2017: $423,139Liabilities 2017: $19,401Net Assets 2017: $403,7382017Assets 2018: $425,782Liabilities 2018: $14,875Net Assets 2018: $410,9072018Assets 2019: $453,730Liabilities 2019: $10,257Net Assets 2019: $443,4732019Assets 2020: $525,554Liabilities 2020: $84,365Net Assets 2020: $441,1892020Assets 2021: $521,277Liabilities 2021: $83,439Net Assets 2021: $437,8382021Assets 2022: $628,596Liabilities 2022: $38,112Net Assets 2022: $590,4842022Assets 2023: $654,637Liabilities 2023: $30,609Net Assets 2023: $624,0282023Assets 2024: $703,343Liabilities 2024: $23,825Net Assets 2024: $679,5182024Assets 2025: $841,361Liabilities 2025: $26,295Net Assets 2025: $815,0662025

Highlighted filing

2025

Assets$841,361
Liabilities$26,295
Net Assets$815,066

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $331,9952011Expenses 2012: $361,7962012Expenses 2013: $375,5672013Revenue 2014: $393,076Expenses 2014: $379,878Net Income 2014: $13,1982014Revenue 2015: $420,706Expenses 2015: $402,584Net Income 2015: $18,1222015Revenue 2016: $408,514Expenses 2016: $394,551Net Income 2016: $13,9632016Revenue 2017: $424,230Expenses 2017: $411,906Net Income 2017: $12,3242017Revenue 2018: $440,789Expenses 2018: $433,620Net Income 2018: $7,1692018Revenue 2019: $458,649Expenses 2019: $426,083Net Income 2019: $32,5662019Revenue 2020: $404,196Expenses 2020: $406,404Net Income 2020: -$2,2082020Revenue 2021: $349,621Expenses 2021: $352,972Net Income 2021: -$3,3512021Revenue 2022: $629,785Expenses 2022: $477,139Net Income 2022: $152,6462022Revenue 2023: $505,015Expenses 2023: $478,834Net Income 2023: $26,1812023Revenue 2024: $589,145Expenses 2024: $534,497Net Income 2024: $54,6482024Revenue 2025: $663,449Expenses 2025: $528,513Net Income 2025: $134,9362025

Highlighted filing

2025

Revenue$663,449
Expenses$528,513
Net Income$134,936

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.41$0.26$8.15$6.63$5.29$1.35
2024Detailed filing. Detailed filing data is available for this year.$7.03$0.24$6.80$5.89$5.34$0.55
2023Detailed filing. Detailed filing data is available for this year.$6.55$0.31$6.24$5.05$4.79$0.26
2022Detailed filing. Detailed filing data is available for this year.$6.29$0.38$5.90$6.30$4.77$1.53
2021Detailed filing. Detailed filing data is available for this year.$5.21$0.83$4.38$3.50$3.53$0.03
2020Detailed filing. Detailed filing data is available for this year.$5.26$0.84$4.41$4.04$4.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.54$0.10$4.43$4.59$4.26$0.33
2018Detailed filing. Detailed filing data is available for this year.$4.26$0.15$4.11$4.41$4.34$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.23$0.19$4.04$4.24$4.12$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.09$0.17$3.91$4.09$3.95$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.91$0.13$3.77$4.21$4.03$0.18
2014Detailed filing. Detailed filing data is available for this year.$3.72$0.13$3.59$3.93$3.80$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.27$3.46$3.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.23$3.33$3.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.26$3.17$3.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Feb 20, 2026
Return Version
2024v5.5
Gross Receipts
$663,532
Mission and Program Overview

Mission

Whole child montessori center is dedicated to providing an exceptional montessori environment encompassing children, parents and teachers alike in an atmosphere of acceptance and trust, with a profound reverence for life, in order to inspire in each child's innermost core a love of learning, self, others, and the world.

Whole child montessori center is dedicated to providing an exceptional montessori environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$426,025$445,363▲ $19,338
Savings and Temporary Cash Investments$134,928$262,087▲ $127,159
Land, Buildings, and Equipment, Net$142,123$133,820▼ $8,303
Prepaid Expenses and Deferred Charges$250$250→ $0
Accounts Receivable$17--
Total Assets$703,343$841,361▲ $138,018
Other Assets Total$0$-159▼ $159
Liabilities
Other Liabilities$18,500$22,500▲ $4,000
Accounts Payable and Accrued Expenses$3,045$4,365▲ $1,320
Deferred Revenue$2,280$-570▼ $2,850
Total Liabilities$23,825$26,295▲ $2,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$659,615$797,838▲ $138,223
Net Assets With Donor Restrictions$19,903$17,228▼ $2,675
Total Net Assets Fund Balance$679,518$815,066▲ $135,548
Total Liabilities and Net Assets / Fund Balance$703,343$841,361▲ $138,018

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$133,650$132,448$266,098
Equipment$170$44,777$44,947
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Monica SievertsenHead of School/secretaryFT$89,767$2,392$92,159

Board Members and Trustees

NameTitle
Adan Romero Through 12025Co-president
Nicole Yasuhara Through 12025Co-president
Elsa BaileyPresident
Barrett Brooks From 92024Vice President
Aaron GrierBoard Member
Erin ZollenkopfBoard Member
Jennifer RyznarBoard Member
Dayton RodegerdtsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$107,906
Program Service Revenue
$533,313
Investment Income
$18,854
Other Revenue
$3,376
All Other Contributions
$1,218
Change in Net Assets
$134,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$421,852
Other Expenses$106,661
Total Fundraising Expense$1,598
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,110$19,567$530$251,207
Current Officers, Directors, Trustees, and Key Employees$63,981$26,352$1,068$91,401
Occupancy$53,518--$53,518
Other Employee Benefits$36,544$6,961-$43,505
Payroll Taxes$24,791$4,722-$29,513
Insurance$12,893--$12,893
Depreciation Depletion$8,302--$8,302
Pension Plan Contributions$5,230$996-$6,226
Fees for Services Accounting-$5,804-$5,804
Conferences and Meetings$3,106--$3,106
Advertising-$2,312-$2,312
Office Expenses-$2,057-$2,057
Other Expenses$1,970$1,902-$1,902
Total Functional Expenses$454,959$71,956$1,598$528,513
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$83
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Little Hands, Big Work$28,672-$83-
Total Events$28,672-$83$-83
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Space Deposit$22,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 4

The whole child board of trustees approved updated articles of incorporation and bylaws in may of 2025. The minor updates were made to modernize language, ensure compliance with state and federal laws, clarify responsibilities, and strengthen governance practices to align with nonprofit and educational best practices. Key updates to the bylaws include: - clearer rules for meetings, notice, quorum, and virtual attendance (at least one in-person meeting per year). - term limits established: two consecutive 3-year terms with a one-year break after. - more explicit rules for resignations, vacancies, and removal "with or without cause." - president, vice president, and secretary/treasurer identified, with one-year officer terms and a three-term limit. - the administrator continues to serve as secretary ex-officio (non-voting) and as principal financial officer for the organization. - treasurer role strengthened; chairs finance committee and collaborates on financial oversight. - expanded irs-required language: nondiscrimination, political limits, private inurement, dissolution clause.

Form 990, Part VI, Section A, Line 8B

There are no committees that act on behalf of the governing body.

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

990 will be reviewed in detail by monica sievertsen (current head of school) and elsa bailey (current board president). It will also be emailed to all board members and any questions will be addressed.

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

All potential conflict issues are discussed at board meetings or via email exchange if necessary.

Form 990, Part VI, Section B, Line 15

Compensation for the head of school is determined by the board. An annual review is completed by the board president and one other member. All staff salaries are also determined by the board with the head of school having the final say.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Whole Child Montessori Center Inc
EIN
93-1081536
Phone
5037716366
Address
5909 SE 40TH AVE, PORTLAND, OR 97202

Signing Officer

Name
Monica Sievertsen
Title
Head of School
Phone
5037716366
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Sievertsen
Formed
1983
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
150

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
Raw XML AppendixShowing 400 of 436 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt08302
IRS990/DepreciationDepletionGrp/TotalAmt08302
IRS990/Desc0THE SCHOOL PROVIDES HIGH QUALITY PRESCHOOL EDUCATION FOR CHILDREN AGED 3-6 CONSISTENT WITH THE MODEL AND PHILOSOPHY OF MARIA MONTESSORI. THE SCHOOL CONSISTS OF TWO CLASSROOMS EQUIPPED TO PROVIDE A FULL MONTESSORI CURRICULUM.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/MissionDesc0WHOLE CHILD MONTESSORI CENTER IS DEDICATED TO PROVIDING AN EXCEPTIONAL MONTESSORI ENVIRONMENT ENCOMPASSING CHILDREN, PARENTS AND TEACHERS ALIKE IN AN ATMOSPHERE OF ACCEPTANCE AND TRUST, WITH A PROFOUND REVERENCE FOR LIFE, IN ORDER TO INSPIRE IN EACH CHILD'S INNERMOST CORE A LOVE OF LEARNING, SELF, OTHERS, AND THE WORLD.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-83
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0612
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0659615
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0797838
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt053518
IRS990/OccupancyGrp/TotalAmt053518
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02057
IRS990/OfficeExpensesGrp/TotalAmt02057
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0-159
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06961
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036544
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043505
IRS990/OtherExpensesGrp/Desc0PARENT PROGRAM
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc3TAXES, LICENSES & FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01283
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11902
IRS990/OtherExpensesGrp/ProgramServicesAmt012230
IRS990/OtherExpensesGrp/ProgramServicesAmt11284
IRS990/OtherExpensesGrp/ProgramServicesAmt21970
IRS990/OtherExpensesGrp/TotalAmt012230
IRS990/OtherExpensesGrp/TotalAmt12567
IRS990/OtherExpensesGrp/TotalAmt21970
IRS990/OtherExpensesGrp/TotalAmt31902
IRS990/OtherLiabilitiesGrp/BOYAmt018500
IRS990/OtherLiabilitiesGrp/EOYAmt022500
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt03459
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03459
IRS990/OtherRevenueTotalAmt03459
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0530
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019567
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0231110
IRS990/OtherSalariesAndWagesGrp/TotalAmt0251207
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04722
IRS990/PayrollTaxesGrp/ProgramServicesAmt024791
IRS990/PayrollTaxesGrp/TotalAmt029513
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0996
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05230
IRS990/PensionPlanContributionsGrp/TotalAmt06226
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0250
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0250
IRS990/PrincipalOfficerNm0MONICA SIEVERTSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0531663
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0531663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11650
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SCHOOL PROVIDES A SUMMER ENRICHMENT PROGRAM FOR CHILDREN AVAILABLE FOR 6 WEEKS ALSO FOLLOWING THE MONTESSORI METHOD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018906
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt052441
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt072680
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020012
IRS990/PYOtherExpensesAmt0106633
IRS990/PYOtherRevenueAmt0727
IRS990/PYProgramServiceRevenueAmt0495726
IRS990/PYRevenuesLessExpensesAmt054648
IRS990/PYSalariesCompEmpBnftPaidAmt0427864
IRS990/PYTotalExpensesAmt0534497
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0589145
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0134936
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0480872
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0134928
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0262087
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0170
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044777
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044947
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133650
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0132448
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0266098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPACE DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133820
IRS990ScheduleD/TotalLiabilityAmt022500
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICY IS ON OUR WEBSITE WHICH IS HOW WE SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt028672
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt028672
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt083
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LITTLE HANDS, BIG WORK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028672
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028672
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-83
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt083
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt083
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WHOLE CHILD BOARD OF TRUSTEES APPROVED UPDATED ARTICLES OF INCORPORATION AND BYLAWS IN MAY OF 2025. THE MINOR UPDATES WERE MADE TO MODERNIZE LANGUAGE, ENSURE COMPLIANCE WITH STATE AND FEDERAL LAWS, CLARIFY RESPONSIBILITIES, AND STRENGTHEN GOVERNANCE PRACTICES TO ALIGN WITH NONPROFIT AND EDUCATIONAL BEST PRACTICES. KEY UPDATES TO THE BYLAWS INCLUDE: - CLEARER RULES FOR MEETINGS, NOTICE, QUORUM, AND VIRTUAL ATTENDANCE (AT LEAST ONE IN-PERSON MEETING PER YEAR). - TERM LIMITS ESTABLISHED: TWO CONSECUTIVE 3-YEAR TERMS WITH A ONE-YEAR BREAK AFTER. - MORE EXPLICIT RULES FOR RESIGNATIONS, VACANCIES, AND REMOVAL "WITH OR WITHOUT CAUSE." - PRESIDENT, VICE PRESIDENT, AND SECRETARY/TREASURER IDENTIFIED, WITH ONE-YEAR OFFICER TERMS AND A THREE-TERM LIMIT. - THE ADMINISTRATOR CONTINUES TO SERVE AS SECRETARY EX-OFFICIO (NON-VOTING) AND AS PRINCIPAL FINANCIAL OFFICER FOR THE ORGANIZATION. - TREASURER ROLE STRENGTHENED; CHAIRS FINANCE COMMITTEE AND COLLABORATES ON FINANCIAL OVERSIGHT. - EXPANDED IRS-REQUIRED LANGUAGE: NONDISCRIMINATION, POLITICAL LIMITS, PRIVATE INUREMENT, DISSOLUTION CLAUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 WILL BE REVIEWED IN DETAIL BY MONICA SIEVERTSEN (CURRENT HEAD OF SCHOOL) AND ELSA BAILEY (CURRENT BOARD PRESIDENT). IT WILL ALSO BE EMAILED TO ALL BOARD MEMBERS AND ANY QUESTIONS WILL BE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL POTENTIAL CONFLICT ISSUES ARE DISCUSSED AT BOARD MEETINGS OR VIA EMAIL EXCHANGE IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY THE BOARD. AN ANNUAL REVIEW IS COMPLETED BY THE BOARD PRESIDENT AND ONE OTHER MEMBER. ALL STAFF SALARIES ARE ALSO DETERMINED BY THE BOARD WITH THE HEAD OF SCHOOL HAVING THE FINAL SAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0703343
IRS990/TotalAssetsEOYAmt0841361
IRS990/TotalAssetsGrp/BOYAmt0703343
IRS990/TotalAssetsGrp/EOYAmt0841361
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0107906
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01598
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0454959
IRS990/TotalFunctionalExpensesGrp/TotalAmt0528513
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023825
IRS990/TotalLiabilitiesEOYAmt026295
IRS990/TotalLiabilitiesGrp/BOYAmt023825
IRS990/TotalLiabilitiesGrp/EOYAmt026295
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0679518
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0815066
IRS990/TotalOtherCompensationAmt02392
IRS990/TotalProgramServiceExpensesAmt0454959
IRS990/TotalProgramServiceRevenueAmt0533313
IRS990/TotalReportableCompFromOrgAmt089767
IRS990/TotalRevenueGrp/ExclusionAmt022230
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0533313
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0663449
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0703343
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0841361
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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