Private montessori school

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $44K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $88
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$54K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$626K
+18% vs prior year
Spent
$530K
To programs
83%
Net assets
$414K
By yearFY2020–FY2024
Revenue
$626K
FY2023▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$402K
FY2021$521K
FY2022$531K
FY2023$626K
FY2024$503K
Expenses
$530K
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$365K
FY2021$427K
FY2022$460K
FY2023$530K
FY2024$579K
Net assets
$414K
FY2023▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2020$153K
FY2021$247K
FY2022$318K
FY2023$414K
FY2024$338K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1998.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $439K Management & general 17% · $90K

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

4 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Treasurer/Director
$63,664Pt VII · Sec A
Vice President/Director
$35,213Pt VII · Sec A
$6,600Pt VII · Sec A
$0Pt VII · Sec A

Michele Jessie’s $64K as President/Treasurer/Director is at the 56th percentile of top reported officer pay among 1613 $100K–1M 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michele Jessie$63,734$63,664$61,675$59,290$58,704
Hannah Hadley$42,876————
Lauren Bridges—$35,213$41,796$37,872$34,173
Kalee Aeschliman$34,054————
Hannah Dickey$14,666————
Kent Anderson$4,960$6,600$3,550$5,460$5,080

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

Plum Tree Educational Services is an education nonprofit based in Bowling Green, KY.

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Provided by the organization

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1 program · $439K · in their own filed words · FY2023
01

The private school utilizes the montessori method of education to teach children in their critical formative years. The school is accredited by montessori educators international and serves children between the ages of 6 weeks through 6 years.

$439Kprogram 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 1 funder$88

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$626K
Ln 12
Fees for servicesLn 2g$410K
Gifts and grantsLn 1h$205K
Other incomeLn 4–11$8K
Money outPt IX
$530K
Ln 25
Programscol B$439K
Managementcol C$90K
Owns and owesPt X
$414K
net assets · Ln 32
Cash and savingsLn 1–2$270K
Total assetsLn 16$468K
LiabilitiesLn 26$54K
PeoplePt VI, VII
4
listed · VII A
PaidVII A3
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$205K
Government grantsLn 1e$205K
Fees for servicesLn 2g$410K
Investment incomeLn 3$2K
Other incomeLn 4–11$8K
Total revenueLn 12$626K
Assets in detailPt X, end of year
CashLn 1$112K
SavingsLn 2$158K
Cash and savings togetherLn 1–2$270K
Land, buildings, equipmentLn 10c$196K
Other assetsLn 15$1K
Total assetsLn 16$468K
LiabilitiesLn 26$54K
Net assetsLn 32$414K
OperationsPt I, VI
EmployeesI 518
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$227K$270K
Land, buildings, equipmentLn 10c$188K$196K
Total assetsLn 16$417K$468K
LiabilitiesLn 26$99K$54K
Net assetsLn 32$318K$414K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$99K$35K$64K$0
Other salaries and wagesLn 7$288K$288K$0$0
Pension plan contributionsLn 8$9K$7K$2K$0
Other employee benefitsLn 9$8K$0$8K$0
Payroll taxesLn 10$29K$24K$5K$0
Accounting feesLn 11c$4K$0$4K$0
Other fees for servicesLn 11g$2K$2K$0$0
Office expensesLn 13$26K$21K$5K$0
Information technologyLn 14$478$0$478$0
OccupancyLn 16$48K$48K$0$0
Conferences, conventions and meetingsLn 19$4K$1K$2K$0
Depreciation, depletion and amortizationLn 22$10K$10K$0$0
InsuranceLn 23$2K$2K$0$0
Total functional expensesLn 25$530K$439K$90K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $503K$579K−$76K$338K 990 PDF
FY2023 Viewing $626K$530K$96K$414K 990 PDF
FY2022 $531K$460K$71K$318K 990 PDF
FY2021 $521K$427K$94K$247K 990 PDF
FY2020 $402K$365K$37K$153K 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $625,513 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $181,703$205,271
I-9 Program service revenuePrior year $341,696$410,346
I-10 Investment incomePrior year $418$1,565
I-11 Other revenuePrior year $7,173$8,331
I-12 Total revenuePrior year $530,990$625,513
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $381,072$433,349
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,722$96,533
I-18 Total expensesPrior year $459,794$529,882
I-19 Revenue less expensesPrior year $71,196$95,631
Part VI · Governance 2 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $625,513 across 6 lines filed
VIII-1e Government grants$205,271
VIII-1h Total contributions, gifts and grants$205,271
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$410,346
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $1,565$1,565
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $8,331$8,331
VIII-12 Total revenueRelated to mission $410,346 · Unrelated business $0 · Excluded from tax $9,896$625,513
Part IX · Statement of functional expenses $529,882 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $35,213 · Management $63,664 · Fundraising $0$98,877
IX-7 Other salaries and wagesPrograms $288,471 · Management $0 · Fundraising $0$288,471
IX-8 Pension plan contributionsPrograms $6,892 · Management $1,910 · Fundraising $0$8,802
IX-9 Other employee benefitsPrograms $0 · Management $8,059 · Fundraising $0$8,059
IX-10 Payroll taxesPrograms $24,228 · Management $4,912 · Fundraising $0$29,140
IX-11c Accounting feesPrograms $0 · Management $4,225 · Fundraising $0$4,225
IX-11g Other fees for servicesPrograms $2,186 · Management $0 · Fundraising $0$2,186
IX-13 Office expensesPrograms $21,290 · Management $4,803 · Fundraising $0$26,093
IX-14 Information technologyPrograms $0 · Management $478 · Fundraising $0$478
IX-16 OccupancyPrograms $47,921 · Management $0 · Fundraising $0$47,921
IX-19 Conferences, conventions and meetingsPrograms $1,439 · Management $2,373 · Fundraising $0$3,812
IX-22 Depreciation, depletion and amortizationPrograms $9,656 · Management $0 · Fundraising $0$9,656
IX-23 InsurancePrograms $2,162 · Management $0 · Fundraising $0$2,162
IX-25 Total functional expensesPrograms $439,458 · Management $90,424 · Fundraising $0$529,882
Part X · Balance sheet $468,453 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $85,793$111,822
X-2 Savings and temporary cash investmentsStart of year $141,601$158,167
X-4 Accounts receivable$1,286
X-10c Land, buildings and equipment, netStart of year $188,395$196,069
X-15 Other assetsStart of year $1,490$1,109
X-16 Total assetsStart of year $417,279$468,453
X-17 Accounts payable and accrued expensesStart of year $4,248$3,724
X-26 Total liabilitiesStart of year $98,898$54,441
X-32 Total net assets or fund balancesStart of year $318,381$414,012
X-33 Total liabilities and net assetsStart of year $417,279$468,453
Part XI · Reconciliation of net assets $414,012 net assets at year end
XI-1 Total revenue$625,513
XI-2 Total expenses$529,882
XI-3 Revenue less expenses$95,631
XI-4 Net assets at start of year$318,381
XI-10 Net assets at end of year$414,012

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

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