Swallowtail School INC FY2021 filing

Tax-deductible

Cornelius, OR501(c)(3)Since 1995EducationEIN 93-1301833Revenue $1.9M in FY2021

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.
88¢ of each $1 spent went to programs.
$138K 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

FY2021 · 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 6
filings with a surplus
Average surplus $253K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$138K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 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
63% of total assets
Fine: liabilities are 63% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
6
of 11 voting members
Looks good: 6 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
-12% vs prior year
Spent
$1.9M
To programs
88%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$1.9M
FY2021▼ -12%
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
FY2025$3.5M
Expenses
$1.9M
FY2021▼ -13%
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
FY2025$2.5M
Net assets
$1.4M
FY2021▲ +2%
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
FY2025$2.9M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Nov 2000.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.7M Management & general 11% · $203K Fundraising 1% · $16K

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

11 people listed on the 990; $138K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Interim Administrator
$48,757Pt VII · Sec A
$46,227Pt VII · Sec A
$42,709Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 · $1.7M · in their own filed words · FY2020
01

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

$1.7Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$271K
Other incomeLn 4–11$3K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.7M
Managementcol C$203K
Fundraisingcol D$16K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$335K
Total assetsLn 16$3.8M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$271K
Government grantsLn 1e$114K
Fundraising eventsLn 1c$24K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$42
Other incomeLn 4–11$3K
Gains on assetsLn 7−$3K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$335K
Cash and savings togetherLn 1–2$335K
Land, buildings, equipmentLn 10c$3.5M
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 FY21End FY21
Cash and savingsLn 1–2$235K$335K
Land, buildings, equipmentLn 10c$3.6M$3.5M
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$516K$516K
Pay of current officers, directors and key staffLn 5$107K$96K$11K$402
Other salaries and wagesLn 7$743K$665K$76K$3K
Other employee benefitsLn 9$5K$5K$542$20
Payroll taxesLn 10$87K$78K$9K$327
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$999$999
Advertising and promotionLn 12$6K$5K$595$22
Office expensesLn 13$44K$9K$25K$10K
OccupancyLn 16$101K$91K$10K$383
InterestLn 20$84K$75K$9K$316
Depreciation, depletion and amortizationLn 22$61K$55K$6K$232
InsuranceLn 23$15K$13K$1K$55
Other expenses (24a–d)Ln 24$101K$58K$43K$1K
Total functional expensesLn 25$1.9M$1.7M$203K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.5M$2.5M$1.0M$2.9M 990 PDF
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 Viewing $1.9M$1.9M$34K$1.4M 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $1,916,456 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $266,537$270,650
I-9 Program service revenuePrior year $1,888,981$1,642,844
I-10 Investment incomePrior year $0−$2,760
I-11 Other revenuePrior year $10,693$5,722
I-12 Total revenuePrior year $2,166,211$1,916,456
I-13 Grants and similar amounts paidPrior year $655,315$516,216
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,034,530$942,265
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $461,606$423,969
I-18 Total expensesPrior year $2,151,451$1,882,450
I-19 Revenue less expensesPrior year $14,760$34,006
Part VI · Governance 6 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members6
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 $1,916,456 across 11 lines filed
VIII-1c Fundraising events$24,465
VIII-1e Government grants$114,028
VIII-1f All other contributions, gifts and grants$132,157
VIII-1h Total contributions, gifts and grants$270,650
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,642,844$1,642,844
VIII-3 Investment incomeExcluded from tax $42$42
VIII-6 Net rental income or lossExcluded from tax $4,400$4,400
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,802−$2,802
VIII-8 Net income from fundraising eventsExcluded from tax $764$764
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $558$558
VIII-12 Total revenueRelated to mission $1,642,844 · Unrelated business $0 · Excluded from tax $2,962$1,916,456
Part IX · Statement of functional expenses $1,882,450 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $516,216$516,216
IX-5 Pay of current officers, directors and key staffPrograms $95,520 · Management $10,909 · Fundraising $402$106,831
IX-7 Other salaries and wagesPrograms $664,609 · Management $75,899 · Fundraising $2,803$743,311
IX-9 Other employee benefitsPrograms $4,745 · Management $542 · Fundraising $20$5,307
IX-10 Payroll taxesPrograms $77,624 · Management $8,865 · Fundraising $327$86,816
IX-11b Legal feesManagement $3,165$3,165
IX-11c Accounting feesManagement $7,200$7,200
IX-11g Other fees for servicesManagement $999$999
IX-12 Advertising and promotionPrograms $5,214 · Management $595 · Fundraising $22$5,831
IX-13 Office expensesPrograms $8,855 · Management $25,297 · Fundraising $9,845$43,997
IX-16 OccupancyPrograms $90,735 · Management $10,362 · Fundraising $383$101,480
IX-20 InterestPrograms $74,909 · Management $8,555 · Fundraising $316$83,780
IX-22 Depreciation, depletion and amortizationPrograms $54,924 · Management $6,272 · Fundraising $232$61,428
IX-23 InsurancePrograms $13,118 · Management $1,498 · Fundraising $55$14,671
IX-24 Other expenses (24a–d)Programs $57,702 · Management $42,621 · Fundraising $1,095$101,418
IX-25 Total functional expensesPrograms $1,664,171 · Management $202,779 · Fundraising $15,500$1,882,450
Part X · Balance sheet $3,843,767 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $234,961$334,646
X-3 Pledges and grants receivableStart of year $10,000$0
X-4 Accounts receivableStart of year $12,593$10,703
X-9 Prepaid expenses and deferred chargesStart of year $9,916$13,393
X-10c Land, buildings and equipment, netStart of year $3,551,255$3,485,025
X-16 Total assetsStart of year $3,818,725$3,843,767
X-17 Accounts payable and accrued expensesStart of year $6,683$9,228
X-19 Deferred revenueStart of year $113,694$113,950
X-25 Other liabilitiesStart of year $92,477$0
X-26 Total liabilitiesStart of year $2,440,566$2,431,602
X-27 Net assets without donor restrictionsStart of year $1,340,233$1,397,395
X-28 Net assets with donor restrictionsStart of year $37,926$14,770
X-32 Total net assets or fund balancesStart of year $1,378,159$1,412,165
X-33 Total liabilities and net assetsStart of year $3,818,725$3,843,767
Part XI · Reconciliation of net assets $1,412,165 net assets at year end
XI-1 Total revenue$1,916,456
XI-2 Total expenses$1,882,450
XI-3 Revenue less expenses$34,006
XI-4 Net assets at start of year$1,378,159
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,412,165

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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