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.
81¢ of each $1 spent went to programs.
$292K 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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FY2023 · 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
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$292K
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
1 mo
of spending, in cash
Fine: 1.0 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
$7.9M
40% of total assets
Looks good: liabilities are 40% 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
$5.6M
-16% vs prior year
Spent
$5.5M
To programs
81%
Net assets
$12.1M
By yearFY2020–FY2025
Revenue
$5.6M
FY2023▼ -16%
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
$5.5M
FY2023▼ -21%
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
$12.1M
FY2023▲ +0.7%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

81 cents of each dollar spent went to programs.

Program services 81% · $4.5M Management & general 18% · $991K Fundraising 1% · $60K

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; $292K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Head of School
$168,718Pt VII · Sec A
Director of Business and Finance
$122,868Pt VII · Sec A
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair and Treasurer
$0Pt VII · Sec A
$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 II2 listed

Programs and updates

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

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1 program · $4.5M · in their own filed words · FY2022
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.

$4.5Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Fees for servicesLn 2g$4.9M
Gifts and grantsLn 1h$571K
Other incomeLn 4–11$106K
Money outPt IX
$5.5M
Ln 25
Programscol B$4.5M
Managementcol C$991K
Fundraisingcol D$60K
Owns and owesPt X
$12.1M
net assets · Ln 32
Cash and savingsLn 1–2$452K
Total assetsLn 16$20.0M
LiabilitiesLn 26$7.9M
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$571K
Government grantsLn 1e$509K
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$25K
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$24K
Other incomeLn 4–11$106K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$176K
SavingsLn 2$276K
Cash and savings togetherLn 1–2$452K
InvestmentsLn 11–13$186K
Land, buildings, equipmentLn 10c$19.1M
Other assetsLn 15$0
Total assetsLn 16$20.0M
LiabilitiesLn 26$7.9M
Net assetsLn 32$12.1M
OperationsPt I, VI
EmployeesI 585
VolunteersI 611
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$1.1M$452K
InvestmentsLn 11–13$619K$186K
Land, buildings, equipmentLn 10c$19.9M$19.1M
Total assetsLn 16$21.6M$20.0M
LiabilitiesLn 26$9.6M$7.9M
Net assetsLn 32$12.0M$12.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$2.9M$2.3M$573K$20K
Pension plan contributionsLn 8$136K$106K$29K$1K
Other employee benefitsLn 9$214K$175K$38K$1K
Payroll taxesLn 10$351K$272K$77K$3K
Management feesLn 11a$3K$3K
Accounting feesLn 11c$40K$40K
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$70K$70K
Office expensesLn 13$37K$4K$33K
Information technologyLn 14$31K$26K$4K$615
TravelLn 17$496$496
InterestLn 20$190K$161K$25K$4K
Depreciation, depletion and amortizationLn 22$750K$638K$98K$15K
InsuranceLn 23$92K$78K$12K$2K
Other expenses (24a–d)Ln 24$623K$586K$32K$5K
All other expensesLn 24e$108K$81K$18K$9K
Total functional expensesLn 25$5.5M$4.5M$991K$60K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.0M$7.1M−$94K$10.0M 990 PDF
FY2024 $6.0M$6.5M−$416K$11.1M 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $5,622,538 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,617,380$571,110
I-9 Program service revenuePrior year $4,894,796$4,921,388
I-10 Investment incomePrior year $7,083$24,460
I-11 Other revenuePrior year $175,525$105,580
I-12 Total revenuePrior year $6,694,784$5,622,538
I-13 Grants and similar amounts paidPrior year $1,364,092$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,618,097$3,588,913
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,024,243$1,953,629
I-18 Total expensesPrior year $7,006,432$5,542,542
I-19 Revenue less expensesPrior year −$311,648$79,996
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 $5,622,538 across 10 lines filed
VIII-1c Fundraising events$25,216
VIII-1e Government grants$508,679
VIII-1f All other contributions, gifts and grants$37,215
VIII-1g Noncash contributions (included above)$1,588
VIII-1h Total contributions, gifts and grants$571,110
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,921,388$4,921,388
VIII-3 Investment incomeExcluded from tax $24,460$24,460
VIII-6 Net rental income or lossRelated to mission $32,087$32,087
VIII-8 Net income from fundraising eventsExcluded from tax $73,493$73,493
VIII-12 Total revenueRelated to mission $4,953,475 · Unrelated business $0 · Excluded from tax $97,953$5,622,538
Part IX · Statement of functional expenses $5,542,542 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,294,224 · Management $573,286 · Fundraising $20,000$2,887,510
IX-8 Pension plan contributionsPrograms $106,298 · Management $28,989 · Fundraising $1,011$136,298
IX-9 Other employee benefitsPrograms $174,515 · Management $38,231 · Fundraising $1,334$214,080
IX-10 Payroll taxesPrograms $271,765 · Management $76,588 · Fundraising $2,672$351,025
IX-11a Management feesManagement $2,892$2,892
IX-11c Accounting feesManagement $40,000$40,000
IX-11g Other fees for servicesManagement $9,661$9,661
IX-12 Advertising and promotionPrograms $70,247$70,247
IX-13 Office expensesPrograms $3,706 · Management $33,355$37,061
IX-14 Information technologyPrograms $26,166 · Management $4,002 · Fundraising $615$30,783
IX-17 TravelManagement $496$496
IX-20 InterestPrograms $161,204 · Management $24,655 · Fundraising $3,793$189,652
IX-22 Depreciation, depletion and amortizationPrograms $637,921 · Management $97,564 · Fundraising $15,010$750,495
IX-23 InsurancePrograms $78,173 · Management $11,956 · Fundraising $1,839$91,968
IX-24 Other expenses (24a–d)Programs $585,971 · Management $31,743 · Fundraising $4,885$622,599
IX-24e All other expensesPrograms $80,889 · Management $17,884 · Fundraising $9,002$107,775
IX-25 Total functional expensesPrograms $4,491,079 · Management $991,302 · Fundraising $60,161$5,542,542
Part X · Balance sheet $20,024,887 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $734,790$176,498
X-2 Savings and temporary cash investmentsStart of year $328,912$275,707
X-3 Pledges and grants receivableStart of year $35,250$259,674
X-4 Accounts receivableStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $19,451$0
X-10c Land, buildings and equipment, netStart of year $19,875,499$19,126,532
X-11 Publicly traded securitiesStart of year $619,155$186,476
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $21,613,057$20,024,887
X-17 Accounts payable and accrued expensesStart of year $580,575$21,355
X-19 Deferred revenueStart of year $960,110$42,625
X-25 Other liabilitiesStart of year $3,309,192$3,757,435
X-26 Total liabilitiesStart of year $9,583,144$7,914,978
X-27 Net assets without donor restrictionsStart of year $11,764,913$11,758,182
X-28 Net assets with donor restrictionsStart of year $265,000$271,775
X-32 Total net assets or fund balancesStart of year $12,029,913$12,109,909
X-33 Total liabilities and net assetsStart of year $21,613,057$20,024,887
Part XI · Reconciliation of net assets $12,109,909 net assets at year end
XI-1 Total revenue$5,622,538
XI-2 Total expenses$5,542,542
XI-3 Revenue less expenses$79,996
XI-4 Net assets at start of year$12,029,913
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,109,909

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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