Morningside Academy FY2020 filing

Tax-deductible

Seattle, WA501(c)(3)Since 1983EIN 91-1183562Revenue $2.5M in FY2020

On file with the IRSmorningsideacademy.org1605 17th Ave, 98122-2716 · Seattle, WATax-exempt since Aug 1983School — 170(b)(1)(A)(ii)

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Assessment and remediation of learning disabilities in children.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$514K 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

FY2020 · 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
2 of 5
filings with a surplus
Average surplus $550K a year · 15% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 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
$514K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $54K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$865K
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
Spent
$2.7M
To programs
85%
Net assets
$82K
By yearFY2020–FY2024
Revenue
$2.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$3.1M
FY2022$6.5M
FY2023$2.8M
FY2024$2.8M
FY2024$3.1M
Expenses
$2.7M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$2.5M
FY2022$3.0M
FY2023$3.6M
FY2024$3.2M
FY2024$3.3M
Net assets
$82K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$82K
FY2021$597K
FY2022$3.8M
FY2023$3.3M
FY2024$3.3M
FY2024$3.2M

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1983.

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% · $2.3M Management & general 13% · $347K Fundraising 2% · $62K

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; $514K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director, Board President & Treasurer
$166,981Pt VII · Sec A
Associate Director, Board Vice President
$132,286Pt VII · Sec A
Director of Technology
$129,120Pt VII · Sec A
Associate Director, Board Secretary
$85,615Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kent Johnson PHD$132,277$126,980$146,088$161,407$162,698$166,981
Robert Denton$120,225$131,238$131,552$135,909$133,392$129,120
Joanne K Robbins PHD$69,077$124,410$132,284$132,285$132,285$132,286
Andrew Kieta$110,000$100,602$98,061$89,762$90,878$85,615
Charles Detrich——$108,945———
Julian Gire$106,875$103,875$100,500$92,952——

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 15aNo

Programs and updates

Helps children with learning disabilities by assessing and improving their skills.

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Provided by the organization

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2 programs · $2.3M · in their own filed words · FY2019
01

Morningside Academy- a school, grades 1-9, for 80+ children with learning disabilities

$2.2Mprogram expense
02

Morningside Teachers Academy and Summer Institute- on site and remote coaching of teachers to help students with learning disabilities

$116Kprogram 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$54K
See all 3 funders →
Grants paid · 1 grant · $75K · 2024–2024
Unitemized GrantFY2024$74,900

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$127K
Other incomeLn 4–11$21K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.3M
Managementcol C$347K
Fundraisingcol D$62K
Owns and owesPt X
$82K
net assets · Ln 32
Cash and savingsLn 1–2$380K
Total assetsLn 16$947K
LiabilitiesLn 26$865K
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$127K
Government grantsLn 1e$0
Noncash giftsLn 1g$10K
Fundraising eventsLn 1c$67K
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$21
Other incomeLn 4–11$21K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$297K
SavingsLn 2$84K
Cash and savings togetherLn 1–2$380K
Land, buildings, equipmentLn 10c$381K
Other assetsLn 15$25K
Total assetsLn 16$947K
LiabilitiesLn 26$865K
Net assetsLn 32$82K
OperationsPt I, VI
EmployeesI 546
VolunteersI 65
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$301K$380K
Land, buildings, equipmentLn 10c$400K$381K
Total assetsLn 16$885K$947K
LiabilitiesLn 26$599K$865K
Net assetsLn 32$286K$82K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$395K$330K$63K$1K
Other salaries and wagesLn 7$1.1M$1.0M$27K$34K
Other employee benefitsLn 9$130K$123K$3K$4K
Payroll taxesLn 10$130K$119K$8K$3K
Accounting feesLn 11c$55K$55K
Other fees for servicesLn 11g$47K$47K
Advertising and promotionLn 12$17K$17K
Office expensesLn 13$95K$64K$27K$4K
Information technologyLn 14$25K$18K$6K$795
OccupancyLn 16$552K$417K$122K$12K
TravelLn 17$17K$17K
Conferences, conventions and meetingsLn 19$14K$14K
Depreciation, depletion and amortizationLn 22$83K$60K$21K$2K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$71K$63K$7K$832
Total functional expensesLn 25$2.7M$2.3M$347K$62K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.8M$3.2M−$391K$3.3M 990 PDF
FY2023 $2.8M$3.6M−$732K$3.3M 990 PDF
FY2022 $6.5M$3.0M$3.5M$3.8M 990 PDF
FY2021 $3.1M$2.5M$535K$597K 990 PDF
FY2020 Viewing $2.5M$2.7M−$200K$82K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,521,965 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $101,728$127,334
I-9 Program service revenuePrior year $2,466,020$2,373,388
I-10 Investment incomePrior year $3,383$21
I-11 Other revenuePrior year $33,046$21,222
I-12 Total revenuePrior year $2,604,177$2,521,965
I-13 Grants and similar amounts paidPrior year $0$1,557
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,689,911$1,737,661
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,018,744$982,396
I-18 Total expensesPrior year $2,708,655$2,721,614
I-19 Revenue less expensesPrior year −$104,478−$199,649
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,521,965 across 14 lines filed
Lines not itemized here account for $31,758 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$67,065
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$60,269
VIII-1g Noncash contributions (included above)$10,317
VIII-1h Total contributions, gifts and grants$127,334
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,373,388 · Unrelated business $0 · Excluded from tax $0$2,373,388
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $21$21
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$10,536−$10,536
VIII-12 Total revenueRelated to mission $2,405,146 · Unrelated business $0 · Excluded from tax −$10,515$2,521,965
Part IX · Statement of functional expenses $2,721,614 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $1,557$1,557
IX-5 Pay of current officers, directors and key staffPrograms $329,817 · Management $63,255 · Fundraising $1,429$394,501
IX-7 Other salaries and wagesPrograms $1,021,830 · Management $27,463 · Fundraising $33,707$1,083,000
IX-9 Other employee benefitsPrograms $122,791 · Management $3,300 · Fundraising $4,051$130,142
IX-10 Payroll taxesPrograms $118,943 · Management $7,983 · Fundraising $3,092$130,018
IX-11c Accounting feesManagement $54,515$54,515
IX-11g Other fees for servicesPrograms $46,700$46,700
IX-12 Advertising and promotionPrograms $17,165$17,165
IX-13 Office expensesPrograms $63,631 · Management $27,410 · Fundraising $4,081$95,122
IX-14 Information technologyPrograms $18,268 · Management $6,089 · Fundraising $795$25,152
IX-16 OccupancyPrograms $417,238 · Management $122,326 · Fundraising $12,232$551,796
IX-17 TravelPrograms $16,716$16,716
IX-19 Conferences, conventions and meetingsPrograms $14,136$14,136
IX-22 Depreciation, depletion and amortizationPrograms $60,211 · Management $20,763 · Fundraising $2,076$83,050
IX-23 InsuranceManagement $7,060$7,060
IX-24 Other expenses (24a–d)Programs $63,304 · Management $6,848 · Fundraising $832$70,984
IX-25 Total functional expensesPrograms $2,312,307 · Management $347,012 · Fundraising $62,295$2,721,614
Part X · Balance sheet $946,673 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $217,262$296,541
X-2 Savings and temporary cash investmentsStart of year $83,814$83,811
X-4 Accounts receivableStart of year $42,715$80,597
X-8 Inventories for sale or useStart of year $22,148$32,795
X-9 Prepaid expenses and deferred chargesStart of year $61,696$46,643
X-10c Land, buildings and equipment, netStart of year $399,538$381,286
X-15 Other assetsStart of year $58,043$25,000
X-16 Total assetsStart of year $885,216$946,673
X-17 Accounts payable and accrued expensesStart of year $82,084$176,159
X-19 Deferred revenueStart of year $431,725$328,653
X-24 Unsecured notes and loans payable$301,300
X-25 Other liabilitiesStart of year $85,202$58,416
X-26 Total liabilitiesStart of year $599,011$864,528
X-27 Net assets without donor restrictionsStart of year $286,205$37,800
X-28 Net assets with donor restrictionsStart of year $0$44,345
X-32 Total net assets or fund balancesStart of year $286,205$82,145
X-33 Total liabilities and net assetsStart of year $885,216$946,673
Part XI · Reconciliation of net assets $82,145 net assets at year end
XI-1 Total revenue$2,521,965
XI-2 Total expenses$2,721,614
XI-3 Revenue less expenses−$199,649
XI-4 Net assets at start of year$286,205
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$4,411
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$82,145

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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