The Willow School INC

Tax-deductible

Gladstone, NJ501(c)(3)Since 2001EducationEIN 22-3744812

The willow school, a small, independent co-educational day school for students in pre-kindergarten through eighth grade, is committed to combining academic excellence and the joy of learning and to experiencing the wonder of the natural world. Mastery of the english language is an essential element in an integrated curriculum that helps students comprehend the patterns of how things are connected and prepares them for all areas of their secondary education. The school is dedicated to maintaining an environment where respect for the individual, an outstanding faculty, and an understanding of place foster independent thinking, creativity, responsibility, and integrity. The willow school education enables children to develop an ethical approach to all relationships, to realize their full potential, and to believe in their power to effect positive change.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 11 volunteers and 85 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $833K a year · 16% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$462K
to officers and key staff · 6% of spending
Top officer’s pay higher than 89% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $18K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9.3M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 11 voting members
Looks good: 6 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.0M
+16% vs prior year
Spent
$7.1M
To programs
83%
Net assets
$10.0M
By yearFY2020–FY2024
Revenue
$7.0M
FY2024▲ +16%
Revenue by fiscal year
FY2020$3.5M
FY2021$4.7M
FY2022$6.7M
FY2023$5.6M
FY2024$6.0M
FY2024$7.0M
Expenses
$7.1M
FY2024▲ +10%
Expenses by fiscal year
FY2020$5.7M
FY2021$6.0M
FY2022$7.0M
FY2023$5.5M
FY2024$6.5M
FY2024$7.1M
Net assets
$10.0M
FY2024▼ -9%
Net assets by fiscal year
FY2020$13.6M
FY2021$12.4M
FY2022$12.0M
FY2023$12.1M
FY2024$11.1M
FY2024$10.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $5.9M Management & general 16% · $1.1M Fundraising 1% · $48K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

14 people listed on the 990; $462K paid to officers and key staff.

Part VII, Section A · reportable compensation
Head of School
$233,294Pt VII · Sec A
Dir. of Business Operation
$125,272Pt VII · Sec A
Lower School Director
$103,100Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A

Francisco Ayala’s $233K as Head of School is at the 89th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Francisco Ayala$233,294$229,777$168,718$270,555$168,718—
Franscisco Ayala—————$232,168
Gabriel Garcia$125,272$73,882————
Michael Hewson——$122,868———
Sally Zeiner$103,100—————
Megan Coy—$94,717————
Tasha Odom————$90,110$86,570
Michael Hewson Hired Aug 2021———$49,784——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II5 listed

Programs and updates

Educates, trains, and socializes children from pre-kindergarten through eighth grade.

Provided by the organization

This section is blank until The Willow School INC claims this page.

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1 program service account for $5.9M of program spending, described in the organization's own filed words · FY2024.
01

The willow school offers an integrated curriculum which allows students to learn material in great depth as well as to see the connections that naturally exist among subject areas. The primary device for integration of the curriculum is the development of communication skills using the english language.

$5.9Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$18K
Grants paid · 2 grants · $2.3M · 2023–2024
Unitemized GrantFY2024$1,324,953
Unitemized GrantFY2023$1,023,255

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Fees for servicesLn 2g$6.0M
Gifts and grantsLn 1h$978K
Other incomeLn 4–11$29K
Money outPt IX
$7.1M
Ln 25
Programscol B$5.9M
Managementcol C$1.1M
Fundraisingcol D$48K
Owns and owesPt X
$10.0M
net assets · Ln 32
Cash and savingsLn 1–2$561K
Total assetsLn 16$19.3M
LiabilitiesLn 26$9.3M
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$978K
Noncash giftsLn 1g$71K
Fundraising eventsLn 1c$193K
Fees for servicesLn 2g$6.0M
Investment incomeLn 3$723
Other incomeLn 4–11$29K
Gains on assetsLn 7$362
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$258K
SavingsLn 2$303K
Cash and savings togetherLn 1–2$561K
InvestmentsLn 11–13$343
Land, buildings, equipmentLn 10c$18.5M
Other assetsLn 15$22K
Total assetsLn 16$19.3M
LiabilitiesLn 26$9.3M
Net assetsLn 32$10.0M
OperationsPt I, VI
EmployeesI 585
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$684K$561K
InvestmentsLn 11–13$6$343
Land, buildings, equipmentLn 10c$19.2M$18.5M
Total assetsLn 16$20.5M$19.3M
LiabilitiesLn 26$9.5M$9.3M
Net assetsLn 32$11.1M$10.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.3M$1.3M
Other salaries and wagesLn 7$3.2M$2.6M$631K$22K
Pension plan contributionsLn 8$141K$113K$26K$923
Other employee benefitsLn 9$671K$624K$45K$2K
Payroll taxesLn 10$365K$282K$80K$3K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$55K$55K
Other fees for servicesLn 11g$128K$128K
Advertising and promotionLn 12$59K$59K
Office expensesLn 13$116K$12K$105K
Information technologyLn 14$21K$18K$3K$427
OccupancyLn 16$94K$80K$12K$2K
InterestLn 20$200K$170K$26K$4K
InsuranceLn 23$51K$44K$7K$1K
Other expenses (24a–d)Ln 24$594K$578K$14K$2K
All other expensesLn 24e$65K$47K$8K$11K
Total functional expensesLn 25$7.1M$5.9M$1.1M$48K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $6.0M$6.5M−$416K$11.1M 990 PDF
FY2023 $5.6M$5.5M$80K$12.1M 990 PDF
FY2022 $6.7M$7.0M−$312K$12.0M 990 PDF
FY2021 $4.7M$6.0M−$1.3M$12.4M 990 PDF
FY2020 $3.5M$5.7M−$2.2M$13.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $7,008,805 across 11 lines filed
Lines not itemized here account for $4,125 of total revenue; see the IRS return.
VIII-1c Fundraising events$192,862
VIII-1f All other contributions, gifts and grants$785,028
VIII-1g Noncash contributions (included above)$70,943
VIII-1h Total contributions, gifts and grants$977,890
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,001,624$6,001,624
VIII-3 Investment incomeExcluded from tax $361$361
VIII-6 Net rental income or lossExcluded from tax $23,460$23,460
VIII-7 Net gain or loss on sales of assetsExcluded from tax $362$362
VIII-8 Net income from fundraising eventsExcluded from tax −$3,216−$3,216
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,199$4,199
VIII-12 Total revenueRelated to mission $6,001,624 · Unrelated business $0 · Excluded from tax $29,291$7,008,805
Part IX · Statement of functional expenses $7,102,573 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $1,324,953$1,324,953
IX-7 Other salaries and wagesPrograms $2,561,396 · Management $630,851 · Fundraising $22,007$3,214,254
IX-8 Pension plan contributionsPrograms $113,161 · Management $26,465 · Fundraising $923$140,549
IX-9 Other employee benefitsPrograms $624,436 · Management $45,401 · Fundraising $1,584$671,421
IX-10 Payroll taxesPrograms $281,925 · Management $79,991 · Fundraising $2,790$364,706
IX-11b Legal feesManagement $1,595$1,595
IX-11c Accounting feesManagement $55,480$55,480
IX-11g Other fees for servicesManagement $128,190$128,190
IX-12 Advertising and promotionPrograms $58,812$58,812
IX-13 Office expensesPrograms $11,643 · Management $104,788$116,431
IX-14 Information technologyPrograms $18,162 · Management $2,778 · Fundraising $427$21,367
IX-16 OccupancyPrograms $80,126 · Management $12,254 · Fundraising $1,887$94,267
IX-20 InterestPrograms $170,016 · Management $26,002 · Fundraising $4,000$200,018
IX-23 InsurancePrograms $43,701 · Management $6,684 · Fundraising $1,028$51,413
IX-24 Other expenses (24a–d)Programs $578,409 · Management $13,568 · Fundraising $1,696$593,673
IX-24e All other expensesPrograms $46,714 · Management $7,559 · Fundraising $11,171$65,444
IX-25 Total functional expensesPrograms $5,913,454 · Management $1,141,606 · Fundraising $47,513$7,102,573
Part X · Balance sheet $19,268,295 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $382,208$257,524
X-2 Savings and temporary cash investmentsStart of year $301,578$303,231
X-3 Pledges and grants receivableStart of year $559,173$0
X-4 Accounts receivableStart of year $9,076$200,014
X-9 Prepaid expenses and deferred chargesStart of year $3,974$3,319
X-10c Land, buildings and equipment, netStart of year $19,232,297$18,481,862
X-11 Publicly traded securitiesStart of year $6$343
X-15 Other assetsStart of year $22,002$22,002
X-16 Total assetsStart of year $20,510,314$19,268,295
X-17 Accounts payable and accrued expensesStart of year $938,811$683,834
X-19 Deferred revenueStart of year $565,354$698,142
X-25 Other liabilitiesStart of year $22,320$22,320
X-26 Total liabilitiesStart of year $9,451,936$9,250,183
X-27 Net assets without donor restrictionsStart of year $11,058,378$10,018,112
X-32 Total net assets or fund balancesStart of year $11,058,378$10,018,112
X-33 Total liabilities and net assetsStart of year $20,510,314$19,268,295
Part XI · Reconciliation of net assets $10,018,112 net assets at year end
XI-1 Total revenue$7,008,805
XI-2 Total expenses$7,102,573
XI-3 Revenue less expenses−$93,768
XI-4 Net assets at start of year$11,058,378
XI-8 Prior period adjustments−$946,498
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,018,112

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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