Prairie Flower Montessori School

Nonprofit profile at a glance

EIN
300227860
IRS 990 coverage
2014–2020
Forms available
Form 990 2020, Form 990-EZ 2013
Location
Decatur, IL, USA
Phone
2174235200
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$205,852
Expenses
$160,920
Assets
$120,579
Liabilities
$38,397

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Adrienne Parish (President/Trustee)

Highest reported compensation

  • Kristine Hansen (Co-Head of School): $45,317 total reported compensation
  • Shannon Stiglos (Co-Head of School): $34,891 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operating a Montessori School organized for educational purposes only

What it reported doing in 2020

Parent-Infant (3-18 months)/Toddler (18-36 months)/Primary (3-6 year olds)/ Program provides students with preschool education using the Montessori method of teaching.

Operating model

Revenue model
Earned-program. 69% 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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 69
  • Program expense ratio: 88.8%; rating input score 89
  • 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: 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.8%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 49.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 88.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $45K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2014 to 2020
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.