Sungarden Montessori Center Inc

Nonprofit profile at a glance

EIN
930825064
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
West Linn, OR, USA
Phone
5036552609
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$838,503
Expenses
$894,025
Assets
$431,081
Liabilities
$11,414

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SABRINA WHITMAN (PRESIDENT)
  • NICOLE STROUPE (VICE PRESIDENT)

Highest reported compensation

  • DIANNA REDMOND (FORMER HEAD OF SCHOOL): $72,875 total reported compensation

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

Overview

Mission

Sungarden montessori children's house is dedicated to the education of the whole child within purposeful, respectful environments based upon the insights and inspiration of dr. Maria montessori.

What it reported doing in 2024

Provided an association montessori internationale (ami) accredited montessori program for 50 preschool and kindergarten-aged children, as well as providing parent enrichment resources.the school provides: - two beautifully prepared montessori classrooms with outdoor patios, as well as access to an outdoor learning environment. - an active garden and outdoor "naturescape" in which children interact with nature, learn about food and sustainability, and environmental awareness. - one ami trained teacher and one trained assistant in each classroom, in addition to a trained outdoor teacher who works with the children in our outdoor classroom. - school five days per week from 8:30 - 12:00 for younger preschool children and 8:30 - 3:00 for older preschool and kindergarten-age children. We accommodate children who nap directly in the classroom so that they may rejoin their peers upon waking from their rest. - early arrival and after care is available (8:00 - 5:30) - a summer program with an emphasis on gardening, nature activities, arts and crafts, cooking, picnics and play in the neighborhood park - parent-teacher conferences twice a year - monthly parent meetings with administrator to discuss montessori philosophy, materials and their use, and ways of bringing the spirit of montessori into the home - three parent information evenings addressing montessori education and parenting - three parent-child open houses during which children demonstrate activities for parents - a parent lending library

Operating model

Revenue model
Earned-program. 96% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: $14.59 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

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: 57.1%; rating input score 57; 12th 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 86.3% of revenue deployed · 80.9% of spending went to programs
  • Governance: 4 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $724K in reported program spending
  • Leadership: top reported pay $73K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 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.

  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.