Tiny Trees Preschool FY2021 filing

Seattle, WAUnknown exempt organization EIN 47-2304154Revenue $1.4M in FY2021

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.

85¢ of each $1 spent went to programs.
$117K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
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
$117K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.3 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
$880K
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
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
$1.4M
-33% vs prior year
Spent
$1.5M
To programs
85%
Net assets
$201K
By yearFY2020–FY2022
Revenue
$1.4M
FY2021▼ -33%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.4M
FY2022$2.4M
Expenses
$1.5M
FY2021▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$1.5M
FY2022$2.3M
Net assets
$201K
FY2021▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$201K
FY2022$280K

From the FY2021 Form 990 (year ending June 2021) · 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

85 cents of each dollar spent went to programs.

Program services 85% · $1.3M Management & general 10% · $157K Fundraising 5% · $79K

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; $117K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$116,683Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Treasurer
$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 · $1.3M · in their own filed words · FY2020
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.

$1.3Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$844K
Fees for servicesLn 2g$545K
Investment incomeLn 3$513
Money outPt IX
$1.5M
Ln 25
Programscol B$1.3M
Managementcol C$157K
Fundraisingcol D$79K
Owns and owesPt X
$201K
net assets · Ln 32
Cash and savingsLn 1–2$675K
Total assetsLn 16$1.1M
LiabilitiesLn 26$880K
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$844K
Government grantsLn 1e$490K
Fees for servicesLn 2g$545K
Investment incomeLn 3$513
Gains on assetsLn 7$0
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$59K
SavingsLn 2$616K
Cash and savings togetherLn 1–2$675K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$880K
Net assetsLn 32$201K
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 FY21End FY21
Cash and savingsLn 1–2$623K$675K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$807K$1.1M
LiabilitiesLn 26$610K$880K
Net assetsLn 32$197K$201K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$60K$60K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$128K$116K$6K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$887K$808K$44K$36K
Pension plan contributionsLn 8$24K$22K$1K$970
Other employee benefitsLn 9$53K$48K$3K$2K
Payroll taxesLn 10$114K$104K$6K$5K
Management feesLn 11a$7K$7K
Legal feesLn 11b$0
Accounting feesLn 11c$48K$48K
Lobbying feesLn 11d$6K$6K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$3K
Information technologyLn 14$18K$18K
RoyaltiesLn 15$0
OccupancyLn 16$32K$32K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$115K$85K$30K
All other expensesLn 24e$741$741
Total functional expensesLn 25$1.5M$1.3M$157K$79K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $2.4M$2.3M$78K$280K 990 PDF
FY2021 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $1,389,655 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $860,342$843,925
I-9 Program service revenuePrior year $1,224,792$545,217
I-10 Investment incomePrior year $78$513
I-11 Other revenuePrior year −$11,542$0
I-12 Total revenuePrior year $2,073,670$1,389,655
I-13 Grants and similar amounts paidPrior year $200,874$60,010
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,662,421$1,207,335
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $369,151$257,733
I-18 Total expensesPrior year $2,232,446$1,525,078
I-19 Revenue less expensesPrior year −$158,776−$135,423
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 $1,389,655 across 10 lines filed
VIII-1e Government grants$489,742
VIII-1f All other contributions, gifts and grants$354,183
VIII-1h Total contributions, gifts and grants$843,925
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $545,217$545,217
VIII-3 Investment incomeExcluded from tax $513$513
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $545,217 · Excluded from tax $513$1,389,655
Part IX · Statement of functional expenses $1,525,078 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $60,010$60,010
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $116,473 · Management $6,400 · Fundraising $5,119$127,992
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $807,623 · Management $44,373 · Fundraising $35,501$887,497
IX-8 Pension plan contributionsPrograms $22,064 · Management $1,212 · Fundraising $970$24,246
IX-9 Other employee benefitsPrograms $48,431 · Management $2,661 · Fundraising $2,129$53,221
IX-10 Payroll taxesPrograms $104,084 · Management $5,720 · Fundraising $4,575$114,379
IX-11a Management feesManagement $6,596$6,596
IX-11b Legal fees$0
IX-11c Accounting feesManagement $48,106$48,106
IX-11d Lobbying feesManagement $6,029$6,029
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $1,099$1,099
IX-12 Advertising and promotionPrograms $3,426$3,426
IX-13 Office expensesManagement $2,645$2,645
IX-14 Information technologyPrograms $17,837$17,837
IX-15 Royalties$0
IX-16 OccupancyManagement $31,776$31,776
IX-17 TravelPrograms $2,003$2,003
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $22,173$22,173
IX-24 Other expenses (24a–d)Programs $84,996 · Fundraising $30,306$115,302
IX-24e All other expensesManagement $741$741
IX-25 Total functional expensesPrograms $1,289,120 · Management $157,358 · Fundraising $78,600$1,525,078
Part X · Balance sheet $1,081,792 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $597,398$59,383
X-2 Savings and temporary cash investmentsStart of year $26,016$615,759
X-3 Pledges and grants receivableStart of year $40,000$21,500
X-4 Accounts receivableStart of year $143,302$373,877
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $340$11,273
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $807,056$1,081,792
X-17 Accounts payable and accrued expensesStart of year $188,102$126,084
X-19 Deferred revenueStart of year $73,750$58,344
X-24 Unsecured notes and loans payableStart of year $348,020$696,040
X-26 Total liabilitiesStart of year $609,872$880,468
X-27 Net assets without donor restrictionsStart of year $155,684$179,824
X-28 Net assets with donor restrictionsStart of year $41,500$21,500
X-32 Total net assets or fund balancesStart of year $197,184$201,324
X-33 Total liabilities and net assetsStart of year $807,056$1,081,792
Part XI · Reconciliation of net assets $201,324 net assets at year end
XI-1 Total revenue$1,389,655
XI-2 Total expenses$1,525,078
XI-3 Revenue less expenses−$135,423
XI-4 Net assets at start of year$197,184
XI-8 Prior period adjustments$139,563
XI-10 Net assets at end of year$201,324

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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