Swallowtail School INC FY2020 filing

Tax-deductible

Cornelius, OR501(c)(3)Since 1995EducationEIN 93-1301833Revenue $2.2M in FY2020

On file with the IRSswallowtailschool.org460 S Heather St, 97113-7009 · Cornelius, ORTax-exempt since Nov 2000School — 170(b)(1)(A)(ii)

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Swallowtail waldorf School is a community of children, teachers, and families united by a focus on a well-rounded, rigorous, and creative education from early childhood through grade 8. We educate a child's head, heart, and hands through an artistic and experiential approach. Swallowtail students are confident, successful, and motivated. They develop the capacity to work with life's challenges and the needs of fellow human beings with creative intelligence.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$91K 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
4 of 5
filings with a surplus
Average surplus $102K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
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
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 13 voting members
Looks good: 7 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
Spent
$2.2M
To programs
84%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$2.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$2.4M
FY2023$2.9M
FY2024$2.6M
FY2024$3.5M
Expenses
$2.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$2.2M
FY2023$2.6M
FY2024$2.6M
FY2024$2.5M
Net assets
$1.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.6M
FY2023$1.9M
FY2024$1.9M
FY2024$2.9M

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

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You’re viewing the FY2020 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 Nov 2000.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $1.8M Management & general 15% · $316K Fundraising 1% · $20K

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

13 people listed on the 990; $91K 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
$39,810Pt VII · Sec A
Administrator
$29,167Pt VII · Sec A
$22,250Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Pfeffer’s $51K as Faculty Representative is at the 7th percentile of top reported officer pay among 3395 $1–10M 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jessica Foster—$59,750$70,625$59,750$48,757—
Anand Maliakal——$53,830$47,415$46,227$22,250
Amy Pfeffer$50,599$50,600$50,330———
Emma Graves$45,000—————
Castine Dow$42,759$42,759————
Marcela Steadham————$42,709$39,810
Kim Le Bas—————$29,167
Janis La Crosse———$10,235——

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

Inspiring gratitude and reverence through artistic education for children.

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Provided by the organization

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1 program · $1.8M · in their own filed words · FY2019
01

Pre-k through eighth grade education inspired by the waldorf system, promoting the intellectual, physical, and spiritual well-being of each individual.

$1.8Mprogram 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 2 funders$26K
Grants paid · 2 grants · $1.1M · 2020–2021
Unitemized GrantFY2021$611,893
Unitemized GrantFY2020$516,216

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$1.9M
Gifts and grantsLn 1h$267K
Other incomeLn 4–11$11K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.8M
Managementcol C$316K
Fundraisingcol D$20K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$235K
Total assetsLn 16$3.8M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$267K
Government grantsLn 1e$102K
Fundraising eventsLn 1c$34K
Fees for servicesLn 2g$1.9M
Other incomeLn 4–11$11K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$235K
Cash and savings togetherLn 1–2$235K
Land, buildings, equipmentLn 10c$3.6M
Total assetsLn 16$3.8M
LiabilitiesLn 26$2.4M
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 548
VolunteersI 6120
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$2K$235K
Land, buildings, equipmentLn 10c$3.6M$3.6M
Total assetsLn 16$3.8M$3.8M
LiabilitiesLn 26$2.4M$2.4M
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$655K$655K
Pay of current officers, directors and key staffLn 5$155K$130K$24K$1K
Other salaries and wagesLn 7$790K$663K$121K$5K
Other employee benefitsLn 9$7K$6K$1K$49
Payroll taxesLn 10$83K$69K$13K$567
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$7K$6K$1K
Office expensesLn 13$41K$1K$35K$5K
OccupancyLn 16$107K$96K$10K$737
InterestLn 20$88K$74K$14K$606
Depreciation, depletion and amortizationLn 22$61K$52K$9K$422
InsuranceLn 23$14K$12K$2K$96
Other expenses (24a–d)Ln 24$136K$50K$79K$6K
Total functional expensesLn 25$2.2M$1.8M$316K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.6M$2.6M−$38K$1.9M 990 PDF
FY2023 $2.9M$2.6M$278K$1.9M 990 PDF
FY2022 $2.4M$2.2M$222K$1.6M 990 PDF
FY2021 $1.9M$1.9M$34K$1.4M 990 PDF
FY2020 Viewing $2.2M$2.2M$15K$1.4M 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 $2,166,211 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $214,628$266,537
I-9 Program service revenuePrior year $1,719,564$1,888,981
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $42,787$10,693
I-12 Total revenuePrior year $1,976,979$2,166,211
I-13 Grants and similar amounts paidPrior year $578,023$655,315
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $968,348$1,034,530
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $404,574$461,606
I-18 Total expensesPrior year $1,950,945$2,151,451
I-19 Revenue less expensesPrior year $26,034$14,760
Part VI · Governance 7 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members7
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
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $2,166,211 across 9 lines filed
VIII-1c Fundraising events$34,450
VIII-1e Government grants$102,477
VIII-1f All other contributions, gifts and grants$129,610
VIII-1h Total contributions, gifts and grants$266,537
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,888,981$1,888,981
VIII-6 Net rental income or lossExcluded from tax $5,400$5,400
VIII-8 Net income from fundraising eventsExcluded from tax $629$629
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,664$4,664
VIII-12 Total revenueRelated to mission $1,888,981 · Unrelated business $0 · Excluded from tax $10,693$2,166,211
Part IX · Statement of functional expenses $2,151,451 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $655,315$655,315
IX-5 Pay of current officers, directors and key staffPrograms $129,813 · Management $23,766 · Fundraising $1,062$154,641
IX-7 Other salaries and wagesPrograms $663,393 · Management $121,454 · Fundraising $5,428$790,275
IX-9 Other employee benefitsPrograms $5,948 · Management $1,089 · Fundraising $49$7,086
IX-10 Payroll taxesPrograms $69,278 · Management $12,683 · Fundraising $567$82,528
IX-11c Accounting feesManagement $7,250$7,250
IX-12 Advertising and promotionPrograms $6,091 · Management $1,144$7,235
IX-13 Office expensesPrograms $1,031 · Management $34,511 · Fundraising $5,004$40,546
IX-16 OccupancyPrograms $96,354 · Management $10,197 · Fundraising $737$107,288
IX-20 InterestPrograms $74,024 · Management $13,552 · Fundraising $606$88,182
IX-22 Depreciation, depletion and amortizationPrograms $51,593 · Management $9,446 · Fundraising $422$61,461
IX-23 InsurancePrograms $12,209 · Management $1,673 · Fundraising $96$13,978
IX-24 Other expenses (24a–d)Programs $50,246 · Management $79,438 · Fundraising $5,982$135,666
IX-25 Total functional expensesPrograms $1,815,295 · Management $316,203 · Fundraising $19,953$2,151,451
Part X · Balance sheet $3,818,725 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,910$234,961
X-3 Pledges and grants receivable$10,000
X-4 Accounts receivableStart of year $72,889$12,593
X-9 Prepaid expenses and deferred chargesStart of year $26,095$9,916
X-10c Land, buildings and equipment, netStart of year $3,594,385$3,551,255
X-16 Total assetsStart of year $3,755,160$3,818,725
X-17 Accounts payable and accrued expensesStart of year $17,135$6,683
X-19 Deferred revenueStart of year $83,141$113,694
X-25 Other liabilitiesStart of year $0$92,477
X-26 Total liabilitiesStart of year $2,391,761$2,440,566
X-27 Net assets without donor restrictionsStart of year $1,330,129$1,340,233
X-28 Net assets with donor restrictionsStart of year $33,270$37,926
X-32 Total net assets or fund balancesStart of year $1,363,399$1,378,159
X-33 Total liabilities and net assetsStart of year $3,755,160$3,818,725
Part XI · Reconciliation of net assets $1,378,159 net assets at year end
XI-1 Total revenue$2,166,211
XI-2 Total expenses$2,151,451
XI-3 Revenue less expenses$14,760
XI-4 Net assets at start of year$1,363,399
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,378,159

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

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