Kapka Cooperative School

Tax-deductible

Seattle, WA501(c)(3)EIN 91-1449251Revenue $1.7M in FY2025

On file with the IRSkapkaschool.org510 N 49th St, 98103-6420 · Seattle, WATax-exempt since Jul 1990School — 170(b)(1)(A)(ii)

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Kindergarten and elementary education.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 86 volunteers and 29 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 6
filings with a surplus
Average surplus $65K a year · 5% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$150K
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
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $103K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 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
+15% vs prior year
Spent
$1.7M
To programs
89%
Net assets
$510K
By yearFY2020–FY2025
Revenue
$1.7M
FY2025▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$993K
FY2022$1.5M
FY2023$1.6M
FY2024$1.5M
FY2025$1.7M
Expenses
$1.7M
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$987K
FY2022$1.3M
FY2023$1.4M
FY2024$1.5M
FY2025$1.7M
Net assets
$510K
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$53K
FY2021$32K
FY2022$309K
FY2023$579K
FY2024$527K
FY2025$510K

From the FY2025 Form 990 (year ending June 2025) · 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: FY2025. IRS ruling in Jul 1990.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.5M Management & general 11% · $197K

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

10 people listed on the 990; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$149,840Pt VII · Sec A
Board Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lisa Martinelli Norris$149,840$127,709————
Lisa Martinelli——$105,583$91,800$89,923—
Jennifer Mahan———$83,000$65,683$55,249
Tom Castillo—————$155

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 kindergarten and elementary education for young children.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2024
01

Elementary Education

The school is helmed by the head of school, supported by a full time director who organizes our cooperative model and facilities as well as a part time administrator who maintains the business, financial, human resources, and day to day operations.

$1.5Mprogram 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
See all 3 funders →
Grants paid · 3 grants · $119K · 2020–2024
Puget Soundkeeper AllianceWA · FY2024$7,671
Unitemized GrantFY2021$71,540
Unitemized GrantFY2020$39,853

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$255K
Investment incomeLn 3$31K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.5M
Managementcol C$197K
Owns and owesPt X
$510K
net assets · Ln 32
Cash and savingsLn 1–2$952K
Total assetsLn 16$1.7M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$255K
Government grantsLn 1e$3K
Noncash giftsLn 1g$7K
Fundraising eventsLn 1c$44K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$31K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$262K
SavingsLn 2$689K
Cash and savings togetherLn 1–2$952K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$684K
Total assetsLn 16$1.7M
LiabilitiesLn 26$1.2M
Net assetsLn 32$510K
OperationsPt I, VI
EmployeesI 529
VolunteersI 686
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 FY25End FY25
Cash and savingsLn 1–2$271K$952K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.8M$1.7M
LiabilitiesLn 26$1.3M$1.2M
Net assetsLn 32$527K$510K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Grants to domestic individualsLn 2$95K$95K
Pay of current officers, directors and key staffLn 5$158K$143K$15K
Other salaries and wagesLn 7$853K$770K$82K
Pension plan contributionsLn 8$12K$11K$1K
Other employee benefitsLn 9$118K$106K$11K
Payroll taxesLn 10$96K$87K$9K
Management feesLn 11a$11K$11K
Accounting feesLn 11c$14K$921$14K
Advertising and promotionLn 12$10K$9K$1K
Office expensesLn 13$26K$24K$3K
Information technologyLn 14$4K$4K
OccupancyLn 16$263K$237K$26K
InsuranceLn 23$5K$4K$491
Other expenses (24a–d)Ln 24$69K$51K$19K
Total functional expensesLn 25$1.7M$1.5M$197K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.7M$1.7M−$17K$510K 990 PDF
FY2024 $1.5M$1.5M−$52K$527K 990 PDF
FY2023 $1.6M$1.4M$270K$579K 990 PDF
FY2022 $1.5M$1.3M$269K$309K 990 PDF
FY2021 $993K$987K$5K$32K 990 PDF
FY2020 $1.0M$1.1M−$84K$53K 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 FY2025 990 (6 parts)
Part I · Summary $1,725,707 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $154,739$254,832
I-9 Program service revenuePrior year $1,307,052$1,439,918
I-10 Investment incomePrior year $33,002$30,957
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,494,793$1,725,707
I-13 Grants and similar amounts paidPrior year $45,632$102,893
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,110,043$1,236,941
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $390,796$403,151
I-18 Total expensesPrior year $1,546,471$1,742,985
I-19 Revenue less expensesPrior year −$51,678−$17,278
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $1,725,707 across 9 lines filed
VIII-1c Fundraising events$43,799
VIII-1e Government grants$2,582
VIII-1f All other contributions, gifts and grants$208,451
VIII-1g Noncash contributions (included above)$7,368
VIII-1h Total contributions, gifts and grants$254,832
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,439,918$1,439,918
VIII-3 Investment incomeExcluded from tax $30,957$30,957
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,439,918 · Unrelated business $0 · Excluded from tax $30,957$1,725,707
Part IX · Statement of functional expenses $1,742,985 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $7,671$7,671
IX-2 Grants to domestic individualsPrograms $95,222$95,222
IX-5 Pay of current officers, directors and key staffPrograms $143,110 · Management $15,337$158,447
IX-7 Other salaries and wagesPrograms $770,465 · Management $82,453$852,918
IX-8 Pension plan contributionsPrograms $10,516 · Management $1,169$11,685
IX-9 Other employee benefitsPrograms $106,261 · Management $11,379$117,640
IX-10 Payroll taxesPrograms $86,941 · Management $9,310$96,251
IX-11a Management feesManagement $11,274$11,274
IX-11c Accounting feesPrograms $921 · Management $13,500$14,421
IX-12 Advertising and promotionPrograms $9,112 · Management $1,012$10,124
IX-13 Office expensesPrograms $23,627 · Management $2,625$26,252
IX-14 Information technologyManagement $3,672$3,672
IX-16 OccupancyPrograms $236,889 · Management $26,230$263,119
IX-23 InsurancePrograms $4,416 · Management $491$4,907
IX-24 Other expenses (24a–d)Programs $50,859 · Management $18,523$69,382
IX-25 Total functional expensesPrograms $1,546,010 · Management $196,975 · Fundraising $0$1,742,985
Part X · Balance sheet $1,663,253 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $270,417$262,268
X-2 Savings and temporary cash investmentsStart of year $306$689,248
X-4 Accounts receivableStart of year $3,181$11,827
X-9 Prepaid expenses and deferred chargesStart of year $16,325$16,328
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $880,377$683,582
X-16 Total assetsStart of year $1,821,245$1,663,253
X-17 Accounts payable and accrued expensesStart of year $7,342$11,473
X-19 Deferred revenueStart of year $373,197$408,155
X-25 Other liabilitiesStart of year $913,537$733,734
X-26 Total liabilitiesStart of year $1,294,076$1,153,362
X-27 Net assets without donor restrictionsStart of year $505,894$509,891
X-28 Net assets with donor restrictionsStart of year $21,275$0
X-32 Total net assets or fund balancesStart of year $527,169$509,891
X-33 Total liabilities and net assetsStart of year $1,821,245$1,663,253
Part XI · Reconciliation of net assets $509,891 net assets at year end
XI-1 Total revenue$1,725,707
XI-2 Total expenses$1,742,985
XI-3 Revenue less expenses−$17,278
XI-4 Net assets at start of year$527,169
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$509,891

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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