Community Roots School FY2024 filing

Tax-deductible

Silverton, OR501(c)(3)Since 2009EducationEIN 26-3710345Revenue $902K in FY2024

On file with the IRScrmontessori.org229 Eureka Ave, 97381-2217 · Silverton, ORTax-exempt since Nov 2009School — 170(b)(1)(A)(ii)

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Rooted in our local Community, we learn in an authentic montessori environment, growing as conscientious and joyful learners, inspired to lead in the world Community.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
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
5 of 6
filings with a surplus
Average surplus $80K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $13K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$22K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$902K
-1% vs prior year
Spent
$940K
To programs
64%
Net assets
$513K
By yearFY2020–FY2025
Revenue
$902K
FY2024▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.0M
FY2022$986K
FY2023$912K
FY2024$902K
FY2025$993K
Expenses
$940K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$895K
FY2022$783K
FY2023$819K
FY2024$940K
FY2025$955K
Net assets
$513K
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$137K
FY2021$254K
FY2022$458K
FY2023$551K
FY2024$513K
FY2025$551K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Nov 2009.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $597K Management & general 36% · $343K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Current Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Former Treasurer
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
See Community Roots School executive salaries →

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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 15aNo

Programs and updates

Nurture joyful, conscientious learners through authentic Montessori education.

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Provided by the organization

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1 program · $597K · in their own filed words · FY2023
01

Operating a charter school in silverton, oregon.

$597Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$13K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$902K
Ln 12
Gifts and grantsLn 1h$869K
Other incomeLn 4–11$33K
Money outPt IX
$940K
Ln 25
Programscol B$597K
Managementcol C$343K
Owns and owesPt X
$513K
net assets · Ln 32
Cash and savingsLn 1–2$535K
Total assetsLn 16$536K
LiabilitiesLn 26$22K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$869K
Government grantsLn 1e$858K
Other incomeLn 4–11$33K
Total revenueLn 12$902K
Assets in detailPt X, end of year
CashLn 1$300K
SavingsLn 2$235K
Cash and savings togetherLn 1–2$535K
Total assetsLn 16$536K
LiabilitiesLn 26$22K
Net assetsLn 32$513K
OperationsPt I, VI
EmployeesI 520
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$620K$535K
Total assetsLn 16$621K$536K
LiabilitiesLn 26$70K$22K
Net assetsLn 32$551K$513K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$442K$406K$36K
Pension plan contributionsLn 8$77K$56K$21K
Other employee benefitsLn 9$150K$106K$44K
Payroll taxesLn 10$2K$2K$576
Accounting feesLn 11c$16K$16K
OccupancyLn 16$20K$20K
TravelLn 17$47$47
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$225K$29K$197K
Total functional expensesLn 25$940K$597K$343K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $993K$955K$38K$551K 990 PDF
FY2024 Viewing $902K$940K−$38K$513K 990 PDF
FY2023 $912K$819K$93K$551K 990 PDF
FY2022 $986K$783K$204K$458K 990 PDF
FY2021 $1.0M$895K$117K$254K 990 PDF
FY2020 $1.3M$1.3M$65K$137K 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 (6 parts)
Part I · Summary $902,271 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $845,925$869,272
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $66,366$32,999
I-12 Total revenuePrior year $912,291$902,271
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$670,758
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $819,073$269,422
I-18 Total expensesPrior year $819,073$940,180
I-19 Revenue less expensesPrior year $93,218−$37,909
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $902,271 across 6 lines filed
VIII-1e Government grants$857,953
VIII-1f All other contributions, gifts and grants$11,319
VIII-1h Total contributions, gifts and grants$869,272
VIII-8 Net income from fundraising eventsExcluded from tax $32,643$32,643
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $356$356
VIII-12 Total revenueRelated to mission $356 · Unrelated business $0 · Excluded from tax $32,643$902,271
Part IX · Statement of functional expenses $940,180 across 9 lines filed
IX-7 Other salaries and wagesPrograms $405,523 · Management $36,155$441,678
IX-8 Pension plan contributionsPrograms $55,518 · Management $21,451$76,969
IX-9 Other employee benefitsPrograms $106,015 · Management $43,910$149,925
IX-10 Payroll taxesPrograms $1,610 · Management $576$2,186
IX-11c Accounting feesManagement $16,375$16,375
IX-16 OccupancyManagement $20,453$20,453
IX-17 TravelManagement $47$47
IX-23 InsuranceManagement $7,282$7,282
IX-24 Other expenses (24a–d)Programs $28,732 · Management $196,533$225,265
IX-25 Total functional expensesPrograms $597,398 · Management $342,782 · Fundraising $0$940,180
Part X · Balance sheet $535,573 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $255,135$299,605
X-2 Savings and temporary cash investmentsStart of year $364,982$235,280
X-4 Accounts receivableStart of year $688$688
X-16 Total assetsStart of year $620,805$535,573
X-17 Accounts payable and accrued expensesStart of year $69,526$22,203
X-26 Total liabilitiesStart of year $69,526$22,203
X-27 Net assets without donor restrictionsStart of year $551,279$513,370
X-32 Total net assets or fund balancesStart of year $551,279$513,370
X-33 Total liabilities and net assetsStart of year $620,805$535,573
Part XI · Reconciliation of net assets $513,370 net assets at year end
XI-1 Total revenue$902,271
XI-2 Total expenses$940,180
XI-3 Revenue less expenses−$37,909
XI-4 Net assets at start of year$551,279
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$513,370

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

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