Big Leaf Montessori

Nonprofit profile at a glance

EIN
911647750
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Longview, WA, USA
Phone
3602008976
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$415,339
Expenses
$368,718
Assets
$225,130
Liabilities
$816

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARGARET LAPIC (PRESIDENT)

People named in this filing

  • MARGARET LAPIC (PRESIDENT)
  • ROBERT GRIFFITH (SECRETARY)
  • RYAN PENNER (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

We are an approved private school and childcare center providing montessori education to children of cowlitz county, wa and surrounding areas.

What it reported doing in 2024

From january to june 2024 our seven exceptional staff served 40 children ages 30 months to 12 years of age, providing quality individualized instruction using the montessori philosophy. Our elementary classroom attended field trips and outings, as well as our outdoor school trip. Our primary classroom finalized requirements for the quality recognition cycle through the Washington early achievers program as well as a separate recognition process through the pacific northwest montessori association. We continue to offer extended day and summer care options for working parents. Parents report that their students make learning gains during summer care, rather than learning lost. We participate in both the state of Washington and cowlitz tribal subsidy programs to expand accessibility for low-income families in our community. More than 20% of our students rely on these critical programs.

Operating model

Revenue model
Earned-program. 86% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 98.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $365K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.