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.
85¢ of each $1 spent went to programs.
$364K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $710K a year · 13% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$364K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
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
$9.6M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 10 voting members
Looks good: 6 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.7M
+43% vs prior year
Spent
$7.0M
To programs
85%
Net assets
$12.0M
By yearFY2020–FY2025
Revenue
$6.7M
FY2022▲ +43%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.5M
FY2021$4.7M
FY2022$6.7M
FY2023$5.6M
FY2024$6.0M
FY2025$7.0M
Expenses
$7.0M
FY2022▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.7M
FY2021$6.0M
FY2022$7.0M
FY2023$5.5M
FY2024$6.5M
FY2025$7.1M
Net assets
$12.0M
FY2022▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$13.6M
FY2021$12.4M
FY2022$12.0M
FY2023$12.1M
FY2024$11.1M
FY2025$10.0M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2003.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $5.9M Management & general 14% · $961K Fundraising 1% · $96K

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

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Who runs it and what they're paid

14 people listed on the 990; $364K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Head of School
$270,555Pt VII · Sec A
Director of Business and Finance
$49,784Pt VII · Sec A
Director of Business and Finance
$44,106Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee & Co-Founder
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 II6 listed

Programs and updates

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

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1 program · $5.9M · in their own filed words · FY2021
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

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$6.7M
Ln 12
Fees for servicesLn 2g$4.9M
Gifts and grantsLn 1h$1.6M
Other incomeLn 4–11$176K
Money outPt IX
$7.0M
Ln 25
Programscol B$5.9M
Managementcol C$961K
Fundraisingcol D$96K
Owns and owesPt X
$12.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$21.6M
LiabilitiesLn 26$9.6M
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$546K
Noncash giftsLn 1g$500K
Fundraising eventsLn 1c$70K
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$7K
Other incomeLn 4–11$176K
Total revenueLn 12$6.7M
Assets in detailPt X, end of year
CashLn 1$735K
SavingsLn 2$329K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$619K
Land, buildings, equipmentLn 10c$19.9M
Total assetsLn 16$21.6M
LiabilitiesLn 26$9.6M
Net assetsLn 32$12.0M
OperationsPt I, VI
EmployeesI 585
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$500K
EndowmentSch D · Pt V
LineFY22FY21FY20FY19FY18
End of yearLn 1g$265K$265K$265K$265K$265K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$905K$1.1M
InvestmentsLn 11–13$123K$619K
Land, buildings, equipmentLn 10c$20.6M$19.9M
Total assetsLn 16$21.7M$21.6M
LiabilitiesLn 26$9.3M$9.6M
Net assetsLn 32$12.4M$12.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$481K$216K$264K
Other salaries and wagesLn 7$2.4M$2.1M$325K$20K
Pension plan contributionsLn 8$120K$100K$18K$1K
Other employee benefitsLn 9$336K$272K$60K$3K
Payroll taxesLn 10$233K$191K$41K$1K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$38K$38K
Advertising and promotionLn 12$70K$70K
Office expensesLn 13$112K$48K$32K$32K
Information technologyLn 14$35K$15K$10K$10K
OccupancyLn 16$68K$58K$9K$1K
TravelLn 17$4K$4K
InterestLn 20$260K$219K$36K$5K
Depreciation, depletion and amortizationLn 22$750K$638K$98K$15K
InsuranceLn 23$65K$55K$8K$1K
Other expenses (24a–d)Ln 24$584K$561K$18K$5K
All other expensesLn 24e$34K$34K
Total functional expensesLn 25$7.0M$5.9M$961K$96K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.0M$7.1M−$94K$10.0M 990 PDF
FY2024Filed with the IRS May 15, 2025 $6.0M$6.5M−$416K$11.1M 990 PDF
FY2023Filed with the IRS May 15, 2024 $5.6M$5.5M$80K$12.1M 990 PDF
FY2022 ViewingFiled with the IRS May 15, 2023 $6.7M$7.0M−$312K$12.0M 990 PDF
FY2021Filed with the IRS May 16, 2022 $4.7M$6.0M−$1.3M$12.4M 990 PDF
FY2020Filed with the IRS May 17, 2021 $3.5M$5.7M−$2.2M$13.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $6,694,784 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $702,801$1,617,380
I-9 Program service revenuePrior year $3,879,589$4,894,796
I-10 Investment incomePrior year $1,446$7,083
I-11 Other revenuePrior year $103,141$175,525
I-12 Total revenuePrior year $4,686,977$6,694,784
I-13 Grants and similar amounts paidPrior year $1,099,240$1,364,092
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,942,665$3,618,097
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,966,975$2,024,243
I-18 Total expensesPrior year $6,008,880$7,006,432
I-19 Revenue less expensesPrior year −$1,321,903−$311,648
Part VI · Governance 6 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,694,784 across 10 lines filed
VIII-1c Fundraising events$69,800
VIII-1e Government grants$546,434
VIII-1f All other contributions, gifts and grants$1,001,146
VIII-1g Noncash contributions (included above)$499,930
VIII-1h Total contributions, gifts and grants$1,617,380
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,894,796$4,894,796
VIII-3 Investment incomeExcluded from tax $7,083$7,083
VIII-6 Net rental income or lossRelated to mission $32,362$32,362
VIII-8 Net income from fundraising eventsExcluded from tax $143,163$143,163
VIII-12 Total revenueRelated to mission $4,927,158 · Unrelated business $0 · Excluded from tax $150,246$6,694,784
Part IX · Statement of functional expenses $7,006,432 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $1,364,092$1,364,092
IX-5 Pay of current officers, directors and key staffPrograms $216,372 · Management $264,455$480,827
IX-7 Other salaries and wagesPrograms $2,103,591 · Management $324,816 · Fundraising $20,000$2,448,407
IX-8 Pension plan contributionsPrograms $100,217 · Management $18,441 · Fundraising $1,049$119,707
IX-9 Other employee benefitsPrograms $272,405 · Management $60,200 · Fundraising $3,251$335,856
IX-10 Payroll taxesPrograms $191,262 · Management $40,562 · Fundraising $1,476$233,300
IX-11b Legal feesManagement $4,771$4,771
IX-11c Accounting feesManagement $38,000$38,000
IX-12 Advertising and promotionPrograms $69,776$69,776
IX-13 Office expensesPrograms $47,957 · Management $31,760 · Fundraising $32,127$111,844
IX-14 Information technologyPrograms $14,840 · Management $9,828 · Fundraising $9,941$34,609
IX-16 OccupancyPrograms $57,828 · Management $8,844 · Fundraising $1,361$68,033
IX-17 TravelPrograms $3,605$3,605
IX-20 InterestPrograms $219,125 · Management $35,501 · Fundraising $5,462$260,088
IX-22 Depreciation, depletion and amortizationPrograms $637,921 · Management $97,564 · Fundraising $15,010$750,495
IX-23 InsurancePrograms $55,278 · Management $8,454 · Fundraising $1,301$65,033
IX-24 Other expenses (24a–d)Programs $561,382 · Management $17,555 · Fundraising $5,279$584,216
IX-24e All other expensesPrograms $33,773$33,773
IX-25 Total functional expensesPrograms $5,949,424 · Management $960,751 · Fundraising $96,257$7,006,432
Part X · Balance sheet $21,613,057 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $588,382$734,790
X-2 Savings and temporary cash investmentsStart of year $316,493$328,912
X-3 Pledges and grants receivableStart of year $10,000$35,250
X-9 Prepaid expenses and deferred chargesStart of year $11,181$19,451
X-10c Land, buildings and equipment, netStart of year $20,575,171$19,875,499
X-11 Publicly traded securitiesStart of year $122,735$619,155
X-16 Total assetsStart of year $21,676,537$21,613,057
X-17 Accounts payable and accrued expensesStart of year $530,473$580,575
X-19 Deferred revenueStart of year $611,184$960,110
X-25 Other liabilitiesStart of year $3,296,753$3,309,192
X-26 Total liabilitiesStart of year $9,325,123$9,583,144
X-27 Net assets without donor restrictionsStart of year $12,079,639$11,764,913
X-28 Net assets with donor restrictionsStart of year $271,775$265,000
X-32 Total net assets or fund balancesStart of year $12,351,414$12,029,913
X-33 Total liabilities and net assetsStart of year $21,676,537$21,613,057
Part XI · Reconciliation of net assets $12,029,913 net assets at year end
XI-1 Total revenue$6,694,784
XI-2 Total expenses$7,006,432
XI-3 Revenue less expenses−$311,648
XI-4 Net assets at start of year$12,351,414
XI-5 Net unrealized gains (losses) on investments−$9,853
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,029,913

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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