Arbor Montessori School Inc

Nonprofit profile at a glance

EIN
581090387
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Decatur, GA, USA
Phone
4043219304
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$6,115,413
Expenses
$5,435,256
Assets
$17,633,619
Liabilities
$4,270,123

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • JASON LIOON (PRESIDENT)
  • STACY REMALEY (VICE PRESIDENT/TEACHER)
  • JANINE MUSHOLT (PAST PRESIDENT (NON-VOTING))

Highest reported compensation

  • HEATHER MACCABE (HEAD OF SCHOOL (NON-VOTING)): $164,494 total reported compensation
  • AMANDA EVANS (TRUSTEE/TEACHER): $96,556 total reported compensation
  • DAVID TYLER (TRUSTEE/COORDINATOR): $94,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of arbor montessori school is to develop the unique capabilities of each child, through supportive relationships, joyful learning, and meaningful work in a montessori environment. The school seeks to foster independence in each child, preparing him or her to contribute with integrity to the community of the larger world.

What it reported doing in 2024

Providing toddler, primary, elementary, and middle school education in accordance with the principles of the association montessori internationale. The school provides students with access to curriculum-led classes, accredited teachers, instructional materials and other instructional supplies.it is our vision that every child gains a strong sense of self and realizes a life-long satisfaction and joy in learning, working, and exploring life. We believe this will enable our children to contribute happily and productively their unique talents to the world, where ever they may go. In serving the diverse needs of children from toddler age through adolescence, we nurture the development of each child to their fullest potentialintellectually, physically, socially, creatively, emotionally, and spiritually.we accomplish this by preparing a stimulating classroom with beautiful tactile materials where our children, with the guidance of our specially trained faculty, follow their natural tendencies to master skills. Arbor's programs foster self-motivation, self-discipline, compassion, independence, critical thinking, social and personal responsibility, and respect for others and the environment.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 75
  • Accountability: 52
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.9%; rating input score 72
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $4.32 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 26.3%; rating input score 26; 6th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.1%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 21.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 71.9% of revenue deployed · 80.8% of spending went to programs
  • Governance: 5 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.4M in reported program spending
  • Leadership: top reported pay $164K · 21 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $619K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 26/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.