Beechtree Inc

Nonprofit profile at a glance

EIN
364256356
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
7732398248
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,458,244
Expenses
$1,268,827
Assets
$2,056,667
Liabilities
$285,003

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jean Doyle (President)
  • Sharon Rudnick (Vice President and Secreta)
  • Caitlyn Solomon (Executive Director)

Highest reported compensation

  • Caitlyn Solomon (Executive Director): $75,235 total reported compensation

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

Overview

Mission

All Day Montessori offers preschool and kindergarten programs for students, ages 15 months through six years old, designed to promote learning, independence and a sense of community in Chicago's Beverly neighborhood. The mission of the school is to serve children's developmental needs in ways that are consistent with the Montessori educational philosophy. We are committed to providing a safe, nurturing, and educational alternative for children.

What it reported doing in 2024

The primary goal of Montessori education is to help children reach their full potential. Montessori is child-centered, not teacher-driven. The curriculum, under the direction of a trained teacher, allows a child to engage in learning activities of their own choice and at their own pace. Students learn through hands-on experience, making learning an exciting process of discovery that leads to concentration, motivation, self-discipline and a love of learning. All Day Montessori's program features activities that are designed to engage the five senses and promote all areas of development, including a child's social, emotional, physical and intellectual needs. The facility serves 93 children ages 15 months to six-years old.The Montessori approach to education is one that recognizes individual differences and learning styles and the classroom nurtures this diversity. Our classrooms are collaborative communities that:*Place children in multi-age groups, allowing students to work together and learn from each other *Develop self-esteem by promoting independence and self-sufficiency *Encourage problem-solving skills and mutual respect *Offer a structured environment in which there is freedom of choice *Use a positive, gentle and consistent approach with each child *Individualize education to meet each child's learning needs

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 68.8%; rating input score 69
  • Fundraising efficiency: $0.62 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 68.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $873K in reported program spending
  • Leadership: top reported pay $75K · 9 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.