Pullman Community Montessori FY2022 filing

Pullman, WAUnknown exempt organization EIN 84-4252836Revenue $1.7M in FY2022

On file with the IRSpullmancommunitymontessori.org115 Nw State St 212 · Pullman, WA

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Tuition-free public charter school providing a Montessori education

94¢ of each $1 spent went to programs.
$90K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
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
1 of 5
filings with a surplus
Average deficit $333K a year · 23% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $557K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.6M
102% of total assets
Concern: liabilities are 102% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+94% vs prior year
Spent
$2.3M
To programs
94%
Net assets
−$167K
By yearFY2021–FY2025
Revenue
$1.7M
FY2022▲ +94%
Tap a bar for its year
Revenue by fiscal year
FY2021$879K
FY2022$1.7M
FY2023$1.9M
FY2024$2.7M
FY2025$10K
Expenses
$2.3M
FY2022▲ +311%
Tap a bar for its year
Expenses by fiscal year
FY2021$566K
FY2022$2.3M
FY2023$2.8M
FY2024$3.0M
FY2025$184K
Net assets
−$167K
FY2022▼ -137%
Tap a bar for its year
Net assets by fiscal year
FY2021$452K
FY2022−$167K
FY2023−$1.1M
FY2024−$1.4M
FY2025$0

From the FY2022 Form 990 (year ending August 2022) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $2.2M Management & general 5% · $125K Fundraising 0% · $4K

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; $90K 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
Head of School
$90,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Laylah Sullivan$90,911——$61,333
Laylah Bewick—$90,911——
Laylah Franklin——$90,500$46,000

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 Pullman Community Montessori 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 tuition-free Montessori education for students.

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2021
01

Operating a public Montessori-style charter school in Pullman, WA.

$2.2Mprogram 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 2 funders$557K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$956K
Gifts and grantsLn 1h$750K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.2M
Managementcol C$125K
Fundraisingcol D$4K
Owns and owesPt X
−$167K
net assets · Ln 32
Cash and savingsLn 1–2$149K
Total assetsLn 16$7.5M
LiabilitiesLn 26$7.6M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$750K
Government grantsLn 1e$458K
Fees for servicesLn 2g$956K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$149K
Cash and savings togetherLn 1–2$149K
Land, buildings, equipmentLn 10c$544K
Other assetsLn 15$6.4M
Total assetsLn 16$7.5M
LiabilitiesLn 26$7.6M
Net assetsLn 32−$167K
OperationsPt I, VI
EmployeesI 537
VolunteersI 60
Fiscal year endsHeaderAugust
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$125K$149K
Land, buildings, equipmentLn 10c$495K$544K
Total assetsLn 16$994K$7.5M
LiabilitiesLn 26$541K$7.6M
Net assetsLn 32$452K−$167K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$87K$69K$13K$4K
Other salaries and wagesLn 7$561K$533K$28K
Pension plan contributionsLn 8$141K$134K$7K
Other employee benefitsLn 9$129K$122K$6K
Payroll taxesLn 10$51K$49K$3K
Legal feesLn 11b$1K$1K$65
Accounting feesLn 11c$97K$93K$5K
Other fees for servicesLn 11g$210K$199K$10K
Advertising and promotionLn 12$17K$16K$840
Office expensesLn 13$61K$58K$3K
Information technologyLn 14$49K$47K$2K
OccupancyLn 16$421K$400K$21K
TravelLn 17$8K$8K$396
Conferences, conventions and meetingsLn 19$12K$11K$575
InterestLn 20$27K$26K$1K
Depreciation, depletion and amortizationLn 22$283K$269K$14K
InsuranceLn 23$11K$10K$547
Other expenses (24a–d)Ln 24$158K$150K$8K
All other expensesLn 24e$3K$3K$158
Total functional expensesLn 25$2.3M$2.2M$125K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $10K$184K−$174K$0 990 PDF
FY2024 $2.7M$3.0M−$256K−$1.4M 990 PDF
FY2023 $1.9M$2.8M−$928K−$1.1M 990 PDF
FY2022 Viewing $1.7M$2.3M−$620K−$167K 990 PDF
FY2021 $879K$566K$313K$452K 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 $1,705,504 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $879,034$749,896
I-9 Program service revenuePrior year $0$955,608
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $879,034$1,705,504
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $300,322$968,037
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $266,113$1,357,197
I-18 Total expensesPrior year $566,435$2,325,234
I-19 Revenue less expensesPrior year $312,599−$619,730
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $1,705,504 across 5 lines filed
VIII-1e Government grants$457,990
VIII-1f All other contributions, gifts and grants$291,906
VIII-1h Total contributions, gifts and grants$749,896
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $955,608$955,608
VIII-12 Total revenueRelated to mission $955,608 · Unrelated business $0 · Excluded from tax $0$1,705,504
Part IX · Statement of functional expenses $2,325,234 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $69,333 · Management $13,000 · Fundraising $4,333$86,666
IX-7 Other salaries and wagesPrograms $532,730 · Management $28,038$560,768
IX-8 Pension plan contributionsPrograms $133,742 · Management $7,039$140,781
IX-9 Other employee benefitsPrograms $122,307 · Management $6,437$128,744
IX-10 Payroll taxesPrograms $48,524 · Management $2,554$51,078
IX-11b Legal feesPrograms $1,235 · Management $65$1,300
IX-11c Accounting feesPrograms $92,560 · Management $4,872$97,432
IX-11g Other fees for servicesPrograms $199,289 · Management $10,489$209,778
IX-12 Advertising and promotionPrograms $15,951 · Management $840$16,791
IX-13 Office expensesPrograms $57,787 · Management $3,041$60,828
IX-14 Information technologyPrograms $46,658 · Management $2,456$49,114
IX-16 OccupancyPrograms $399,965 · Management $21,051$421,016
IX-17 TravelPrograms $7,525 · Management $396$7,921
IX-19 Conferences, conventions and meetingsPrograms $10,925 · Management $575$11,500
IX-20 InterestPrograms $25,501 · Management $1,342$26,843
IX-22 Depreciation, depletion and amortizationPrograms $268,825 · Management $14,149$282,974
IX-23 InsurancePrograms $10,397 · Management $547$10,944
IX-24 Other expenses (24a–d)Programs $149,723 · Management $7,881$157,604
IX-24e All other expensesPrograms $2,994 · Management $158$3,152
IX-25 Total functional expensesPrograms $2,195,971 · Management $124,930 · Fundraising $4,333$2,325,234
Part X · Balance sheet $7,468,334 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $125,448$149,248
X-4 Accounts receivableStart of year $348,664$308,040
X-9 Prepaid expenses and deferred chargesStart of year $23,846$31,113
X-10c Land, buildings and equipment, netStart of year $494,736$543,635
X-15 Other assetsStart of year $0$6,436,298
X-16 Total assetsStart of year $993,789$7,468,334
X-17 Accounts payable and accrued expensesStart of year $104,656$150,958
X-19 Deferred revenue$45,031
X-25 Other liabilitiesStart of year $0$6,961,070
X-26 Total liabilitiesStart of year $541,332$7,635,607
X-27 Net assets without donor restrictionsStart of year $448,457−$222,670
X-28 Net assets with donor restrictionsStart of year $4,000$55,397
X-32 Total net assets or fund balancesStart of year $452,457−$167,273
X-33 Total liabilities and net assetsStart of year $993,789$7,468,334
Part XI · Reconciliation of net assets −$167,273 net assets at year end
XI-1 Total revenue$1,705,504
XI-2 Total expenses$2,325,234
XI-3 Revenue less expenses−$619,730
XI-4 Net assets at start of year$452,457
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$167,273

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

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