Westshore Montessori Association

Nonprofit profile at a glance

EIN
341003607
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Westlake, OH, USA
Phone
4408997911
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$991,545
Expenses
$1,144,502
Assets
$488,514
Liabilities
$98,193

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTOPHER MULLER (PRESIDENT)

Highest reported compensation

  • DIANA BETTS (DIRECTOR END): $110,371 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an authentic montessori learning environment where every child may establish a lasting foundation for achieving their full potential in learning and in life.

What it reported doing in 2025

Classes are offered to students of approximately ages 1 1/2 to 6 years, based on the principles of maria montessori. Enrollment averaged approximately 80 students for the current school year. Programs include: toddler (ages 30-35 months), pre-primary (ages 3 - kindergarten), extended day-kindergarten year, and before and after care (for pre-primary students).

Operating model

Revenue model
Earned-program. 97% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 46
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $0.01 raised per $1 spent on fundraising; rating input score 2; 2nd 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: 28.6%; rating input score 29; 13th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.4%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 78.9% of spending went to programs
  • Governance: 2 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $902K in reported program spending
  • Leadership: top reported pay $110K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2025
  • 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 — Accountability: Independent voting board scored 29/100.
  • High — Financial Efficiency: Fundraising efficiency scored 2/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.