St Vrain Community Montessori School

Nonprofit profile at a glance

EIN
261956419
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2008
Location
Longmont, CO, USA
Phone
3036824339
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$4,021,276
Expenses
$4,045,161
Assets
$2,888,741
Liabilities
$5,334,260

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jennifer Kemp (President)
  • Kate Keiser (Vice President)

Highest reported compensation

  • Jessica Rawlings (Head of School): $165,848 total reported compensation

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

Overview

Mission

St. Vrain Community Montessori School provides an authentic Montessori Education Program for PK-8 students, including pre-kindergarten for 3 and 4 year olds. Enrollment is approximately 263 students.

What it reported doing in 2024

Program service expenses include all costs necessary to operate a PK-8 Montessori school.

Operating model

Revenue model
Earned-program. 88% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 90
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 1.85; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 93.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.8M in reported program spending
  • Leadership: top reported pay $166K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.