Bozeman Summit school's mission is to encourage life-long learning by providing a challenging, well-rounded and individualized education based on montessori principles that nuture the developmental needs of all students.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$66K 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
5 of 5
filings with a surplus
Average surplus $137K a year · 16% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 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
$66K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 13.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $31K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$545K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$790K
+19% vs prior year
Spent
$716K
To programs
81%
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$790K
FY2023▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2021$733K
FY2022$663K
FY2023$790K
FY2024$1.1M
FY2025$949K
Expenses
$716K
FY2023▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2021$531K
FY2022$581K
FY2023$716K
FY2024$826K
FY2025$855K
Net assets
$1.1M
FY2023▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021$954K
FY2022$1.0M
FY2023$1.1M
FY2024$1.3M
FY2025$1.4M

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 Sep 1997.

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% · $580K Management & general 19% · $136K

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

5 people listed on the 990; $66K 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
Executive Dir.
$65,862Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tamela M Irons’s $58K as Executive Dir. is at the 50th 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tamela M Irons$57,875$59,886$65,862$56,448$51,584

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.

See Bozeman Summit School INC 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 15aYes

Programs and updates

Provides individualized Montessori education to foster lifelong learning and student development.

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Provided by the organization

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1 program · $580K · in their own filed words · FY2022
01

In the 2023 school year, Bozeman Summit School provided an individualized education for 66 students ages 3-12. In addition to the academic part of our program we also offered enrichment programs such as Art, Health Enhancement, Music, Improv and Mindfullness.

$580Kprogram 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 3 funders$31K
See all 3 funders →
Grants paid · 5 grants · $40K · 2020–2024
Unitemized GrantFY2024$9,000
Unitemized GrantFY2023$6,925
Unitemized GrantFY2022$5,350
Unitemized GrantFY2021$10,025
Unitemized GrantFY2020$9,150

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$790K
Ln 12
Fees for servicesLn 2g$760K
Gifts and grantsLn 1h$38K
Investment incomeLn 3$50
Money outPt IX
$716K
Ln 25
Programscol B$580K
Managementcol C$136K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$778K
Total assetsLn 16$1.7M
LiabilitiesLn 26$545K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$38K
Fees for servicesLn 2g$760K
Investment incomeLn 3$50
Gains on assetsLn 7$0
Total revenueLn 12$790K
Assets in detailPt X, end of year
CashLn 1$768K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$778K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$876K
Other assetsLn 15$0
Total assetsLn 16$1.7M
LiabilitiesLn 26$545K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 519
VolunteersI 625
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$699K$778K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$907K$876K
Total assetsLn 16$1.6M$1.7M
LiabilitiesLn 26$571K$545K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$5K$5K
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$73K$58K$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$354K$286K$67K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$20K$16K$4K
Payroll taxesLn 10$35K$28K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$6K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K$652
Office expensesLn 13$8K$6K$1K
Information technologyLn 14$5K$4K$928
RoyaltiesLn 15$0
OccupancyLn 16$87K$71K$17K
TravelLn 17$903$731$172
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$14K$11K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$26K$21K$5K
InsuranceLn 23$12K$10K$2K
Other expenses (24a–d)Ln 24$56K$46K$11K
All other expensesLn 24e$8K$6K$1K
Total functional expensesLn 25$716K$580K$136K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $949K$855K$94K$1.4M 990 PDF
FY2024 $1.1M$826K$233K$1.3M 990 PDF
FY2023 Viewing $790K$716K$74K$1.1M 990 PDF
FY2022 $663K$581K$82K$1.0M 990 PDF
FY2021 $733K$531K$202K$954K 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 $789,763 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,295$38,103
I-9 Program service revenuePrior year $629,254$760,499
I-10 Investment incomePrior year $1$50
I-11 Other revenuePrior year −$8,757−$8,889
I-12 Total revenuePrior year $662,793$789,763
I-13 Grants and similar amounts paidPrior year $10,025$5,350
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $395,971$482,034
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $174,882$228,175
I-18 Total expensesPrior year $580,878$715,559
I-19 Revenue less expensesPrior year $81,915$74,204
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $789,763 across 9 lines filed
VIII-1f All other contributions, gifts and grants$38,103
VIII-1h Total contributions, gifts and grants$38,103
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $760,499$760,499
VIII-3 Investment incomeRelated to mission $50$50
VIII-5 Royalties$0
VIII-6 Net rental income or lossUnrelated business −$8,889−$8,889
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 $760,549 · Unrelated business −$8,889$789,763
Part IX · Statement of functional expenses $715,559 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $5,350$5,350
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 $58,474 · Management $14,618$73,092
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $286,482 · Management $67,200$353,682
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $16,336 · Management $3,832$20,168
IX-10 Payroll taxesPrograms $28,425 · Management $6,667$35,092
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $6,072 · Management $1,424$7,496
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $2,780 · Management $652$3,432
IX-13 Office expensesPrograms $6,240 · Management $1,464$7,704
IX-14 Information technologyPrograms $3,954 · Management $928$4,882
IX-15 Royalties$0
IX-16 OccupancyPrograms $70,714 · Management $16,587$87,301
IX-17 TravelPrograms $731 · Management $172$903
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $11,341 · Management $2,660$14,001
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $21,260 · Management $4,987$26,247
IX-23 InsurancePrograms $10,069 · Management $2,362$12,431
IX-24 Other expenses (24a–d)Programs $45,557 · Management $10,686$56,243
IX-24e All other expensesPrograms $6,103 · Management $1,432$7,535
IX-25 Total functional expensesPrograms $579,888 · Management $135,671 · Fundraising $0$715,559
Part X · Balance sheet $1,655,323 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $689,388$768,037
X-2 Savings and temporary cash investmentsStart of year $9,780$9,830
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$1,578
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $907,374$875,878
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 $1,606,542$1,655,323
X-17 Accounts payable and accrued expensesStart of year $17,142$18,411
X-19 Deferred revenueStart of year $151,500$140,719
X-25 Other liabilitiesStart of year $2,800$3,110
X-26 Total liabilitiesStart of year $570,541$545,118
X-27 Net assets without donor restrictionsStart of year $1,036,001$1,110,205
X-32 Total net assets or fund balancesStart of year $1,036,001$1,110,205
X-33 Total liabilities and net assetsStart of year $1,606,542$1,655,323
Part XI · Reconciliation of net assets $1,110,205 net assets at year end
XI-1 Total revenue$789,763
XI-2 Total expenses$715,559
XI-3 Revenue less expenses$74,204
XI-4 Net assets at start of year$1,036,001
XI-10 Net assets at end of year$1,110,205

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

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