Montessori Advanced Programs Inc

Nonprofit profile at a glance

EIN
421390967
IRS 990 coverage
2010–2010
Forms available
Form 990 2010, Form 990-EZ 2009
Location
West Des Moines, IA, USA
Phone
5152257378
Rating confidence
Limited
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$234,074
Expenses
$214,306
Assets
$654,836
Liabilities
$285,476

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a holistic education based on montessori philosophy, curriculum and practice, assisting each individual in developing to his/her fullest potential at the appropriate rate of learning for their developmental stage while also moving toward responsible, respctful, and orderly participatory behavior as members of the world community.

What it reported doing in 2010

Sayre montessori school serves children ages 3 to 12 years of age in three age-and developmental-level classrooms. Our school community is diverse, with multi-lingual students and families from many countries. Working with a world renowned, hundred-year-old-plus alternative philosophy of education, sayre montessori school supports students and families in development life-long educational skills. Sayre montessori school is affiliated with the american montessori society. Sayre's entire faculty is american montessori society trained and credentialed. In program year 2010-2011, sayre saw each student progress in learning and mastery of age-appropriate skills and personal development.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 8.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 3.06; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -29.6% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $169K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.