Western Pennsylvania Montessori School

Nonprofit profile at a glance

EIN
256070444
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Allison Park, PA, USA
Phone
4124872700
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$1,087,710
Expenses
$1,007,840
Assets
$1,068,971
Liabilities
$179,382

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

Leadership & pay

26 people listed

Executive titles in this filing

  • JAMES CARLSON (PRESIDENT)
  • ANASTASIYA MAKSAKOVA (VICE PRESIDENT)

Highest reported compensation

  • JAMIE CAMPBELL (HEAD OF SCHOOL): $103,867 total reported compensation
  • REBECCA KNEPP (DIRECTOR OF EDUCATION): $49,597 total reported compensation

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

Overview

Mission

To provide a safe, secure, and nurturing atmosphere in which each child may develop and grow emotionally, socially, intellectually, and physically by receiving a well-rounded experience based on montessori philosophy.

What it reported doing in 2024

Nursery school and kindergarten classes providing educational programs for all day, am classes, pm classes, extended day/kindergarten, and toddler programs. For the fiscal year end there were 78 students enrolled.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 93
  • Accountability: 84
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.3%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 88.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $888K in reported program spending
  • Leadership: top reported pay $104K · 26 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 14 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.