Granite Bay Montessori

Nonprofit profile at a glance

EIN
680258205
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Roseville, CA, USA
Phone
9168122312
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$2,512,141
Expenses
$2,339,492
Assets
$2,128,745
Liabilities
$316,978

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Emily Compton (President)

Highest reported compensation

  • Emily Compton (President): $84,300 total reported compensation

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

Overview

Mission

Provide Montessori education to local children from 2 years old through 8th grade.

What it reported doing in 2024

Successfully educated approximately 180 pre-school and elementary school children using the Montessori method. Eighth grade graduates were accepted into leading private and public high schools. All grade levels met or exceeded public school standards for academic achievement.

Operating model

Revenue model
Earned-program. 94% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 54
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.7%; rating input score 67
  • Program expense ratio: 71.7%; rating input score 72
  • 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: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 66.7% of revenue deployed · 71.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $84K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 8 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.