Forest Park Montessori School

Nonprofit profile at a glance

EIN
900583256
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Lafayette, CO, USA
Phone
7202600519
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$645,864
Expenses
$592,620
Assets
$245,992
Liabilities
$60,321

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

Leadership & pay

10 people listed

Highest reported compensation

  • Angela Gutierrez (Head of School): $77,292 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 Forest Park Montessori School is to provide an authentic Montessori school in which the children develop a love of life and learning within a safe, peaceful, intimate setting.www.forestparkmontessori.org

What it reported doing in 2024

Forest Park Montessori School is designed for childrent 2.5 to 6 years of age. The preschool and kindergarten programs are designed for 27 children and the toddler program is designed for 20 toddlers. The children receive diversified instruction from fully credentialed Montessori teachers and trained classroom assistants. The Montessori curriculum addresses the needs of the whole child -- cognitive, social, emotional and physical -- through carefully prepared activities. The children practice daily living activities designed to develop concentration, coordination, order, and independence. They use materials to refine their senses and make them careful observers. They work with math and language materials to master learning skills and discover their world through the areas of science, geography, art, music and history.

Operating model

Revenue model
Earned-program. 100% 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: 90
  • Accountability: 79
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: Limited

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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.2%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 97.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $577K in reported program spending
  • Leadership: top reported pay $77K · 10 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.