Tiny Trees Preschool

Seattle, WAUnknown exempt organization EIN 47-2304154Revenue $2.4M in FY2022

On file with the IRStinytrees.org220 2nd Ave S · Seattle, WA

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Tiny Trees was created to use outdoor classrooms to make a quality education in reading, math and science accessible for families and to give children a joyful, nature-rich childhood one full of play, exploration, and wonder. Our continued goal is to create safe and affirming outdoor spaces that support childrens physical, emotional and intellectual development.

81¢ of each $1 spent went to programs.
Run by 20 volunteers and 56 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $72K a year · 4% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 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
$120K
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
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$575K
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+69% vs prior year
Spent
$2.3M
To programs
81%
Net assets
$280K
By yearFY2020–FY2022
Revenue
$2.4M
FY2022▲ +69%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.4M
FY2022$2.4M
Expenses
$2.3M
FY2022▲ +49%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$1.5M
FY2022$2.3M
Net assets
$280K
FY2022▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$201K
FY2022$280K

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

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Is it real?

Yes. Exemption reinstated (2017-11-15). Per the IRS revocation list. Latest filing on record: FY2022.

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% · $1.8M Management & general 14% · $310K Fundraising 5% · $119K

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

16 people listed on the 990; $120K 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
Executive Director
$120,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Kellie Morrill$120,000$116,683$60,551

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

Programs and updates

Provides outdoor classrooms for accessible, nature-rich early childhood education and development.

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Provided by the organization

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1 program · $1.8M · in their own filed words · FY2021
01

Outdoor Preschool and Nature-Based Education

We offered seven outdoor preschool classrooms, serving 84 students age 3-5 years old. Children attend classes half-day monday to friday in morning class offerings.

$1.8Mprogram 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 · FY2023
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$810K
Investment incomeLn 3$10K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.8M
Managementcol C$310K
Fundraisingcol D$119K
Owns and owesPt X
$280K
net assets · Ln 32
Cash and savingsLn 1–2$671K
Total assetsLn 16$855K
LiabilitiesLn 26$575K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$810K
Government grantsLn 1e$544K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$30K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$10K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$289K
SavingsLn 2$382K
Cash and savings togetherLn 1–2$671K
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$855K
LiabilitiesLn 26$575K
Net assetsLn 32$280K
OperationsPt I, VI
EmployeesI 556
VolunteersI 620
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 FY22End FY22
Cash and savingsLn 1–2$675K$671K
Land, buildings, equipmentLn 10c$0$6K
Total assetsLn 16$1.1M$855K
LiabilitiesLn 26$880K$575K
Net assetsLn 32$201K$280K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$176K$176K
Pay of current officers, directors and key staffLn 5$120K$120K
Other salaries and wagesLn 7$1.3M$1.2M$72K$57K
Pension plan contributionsLn 8$27K$24K$1K$1K
Other employee benefitsLn 9$108K$98K$5K$4K
Payroll taxesLn 10$120K$109K$6K$5K
Management feesLn 11a$5K$5K
Accounting feesLn 11c$11K$11K
Professional fundraising feesLn 11e$51K$51K
Other fees for servicesLn 11g$50K$50K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$7K$175$7K
Information technologyLn 14$32K$32K
OccupancyLn 16$90K$58K$32K
TravelLn 17$10K$10K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$90K$90K
All other expensesLn 24e$40K$40K$286
Total functional expensesLn 25$2.3M$1.8M$310K$119K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $2.4M$2.3M$78K$280K 990 PDF
FY2021 $1.4M$1.5M−$135K$201K 990 PDF
FY2020 $2.1M$2.2M−$159K$197K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $2,353,236 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $843,925$810,117
I-9 Program service revenuePrior year $545,217$1,560,258
I-10 Investment incomePrior year $513$9,928
I-11 Other revenuePrior year $0−$27,067
I-12 Total revenuePrior year $1,389,655$2,353,236
I-13 Grants and similar amounts paidPrior year $60,010$176,287
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,207,335$1,688,359
I-16a Professional fundraising feesPrior year $0$51,150
I-17 Other expensesPrior year $257,733$358,982
I-18 Total expensesPrior year $1,525,078$2,274,778
I-19 Revenue less expensesPrior year −$135,423$78,458
Part VI · Governance 14 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,353,236 across 9 lines filed
VIII-1c Fundraising events$30,446
VIII-1e Government grants$544,252
VIII-1f All other contributions, gifts and grants$235,419
VIII-1g Noncash contributions (included above)$3,240
VIII-1h Total contributions, gifts and grants$810,117
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,560,258$1,560,258
VIII-3 Investment incomeExcluded from tax $9,928$9,928
VIII-8 Net income from fundraising eventsExcluded from tax −$27,067−$27,067
VIII-12 Total revenueRelated to mission $1,560,258 · Unrelated business $0 · Excluded from tax −$17,139$2,353,236
Part IX · Statement of functional expenses $2,274,778 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $176,287$176,287
IX-5 Pay of current officers, directors and key staffManagement $120,000$120,000
IX-7 Other salaries and wagesPrograms $1,185,032 · Management $71,702 · Fundraising $57,366$1,314,100
IX-8 Pension plan contributionsPrograms $24,273 · Management $1,334 · Fundraising $1,067$26,674
IX-9 Other employee benefitsPrograms $97,852 · Management $5,376 · Fundraising $4,301$107,529
IX-10 Payroll taxesPrograms $109,251 · Management $6,003 · Fundraising $4,802$120,056
IX-11a Management feesManagement $4,558$4,558
IX-11c Accounting feesManagement $11,102$11,102
IX-11e Professional fundraising feesFundraising $51,150$51,150
IX-11g Other fees for servicesPrograms $50,359$50,359
IX-12 Advertising and promotionManagement $9,606$9,606
IX-13 Office expensesPrograms $175 · Management $6,773$6,948
IX-14 Information technologyManagement $31,803$31,803
IX-16 OccupancyPrograms $58,424 · Management $31,560$89,984
IX-17 TravelManagement $10,043$10,043
IX-22 Depreciation, depletion and amortizationPrograms $1,457$1,457
IX-23 InsurancePrograms $12,453$12,453
IX-24 Other expenses (24a–d)Programs $90,478$90,478
IX-24e All other expensesPrograms $39,905 · Management $286$40,191
IX-25 Total functional expensesPrograms $1,845,946 · Management $310,146 · Fundraising $118,686$2,274,778
Part X · Balance sheet $855,156 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $59,383$288,970
X-2 Savings and temporary cash investmentsStart of year $615,759$382,459
X-3 Pledges and grants receivableStart of year $21,500$4,000
X-4 Accounts receivableStart of year $373,877$149,808
X-9 Prepaid expenses and deferred chargesStart of year $11,273$24,093
X-10c Land, buildings and equipment, netStart of year $0$5,826
X-16 Total assetsStart of year $1,081,792$855,156
X-17 Accounts payable and accrued expensesStart of year $126,084$158,809
X-19 Deferred revenueStart of year $58,344$68,545
X-24 Unsecured notes and loans payableStart of year $696,040$348,020
X-26 Total liabilitiesStart of year $880,468$575,374
X-27 Net assets without donor restrictionsStart of year $179,824$279,782
X-28 Net assets with donor restrictionsStart of year $21,500$0
X-32 Total net assets or fund balancesStart of year $201,324$279,782
X-33 Total liabilities and net assetsStart of year $1,081,792$855,156
Part XI · Reconciliation of net assets $279,782 net assets at year end
XI-1 Total revenue$2,353,236
XI-2 Total expenses$2,274,778
XI-3 Revenue less expenses$78,458
XI-4 Net assets at start of year$201,324
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$279,782

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

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