SPRUCE PINE MONTESSORI SCHOOL INC (EIN 561010584) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

RACHEL SMITH

Phone

8285201145

Tax Period

2024-07-01 to 2025-06-30

SPRUCE PINE MONTESSORI SCHOOL INC, founded in 1972, is a small nonprofit that reported $741K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $671K left a modest 10% surplus.

Mission

PROVIDE MONTESSORI EDUCATION FOR MITCHELL COUNTY AND THE SURROUNDING REGION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $276,180

Program Service Revenue $461,127

Investment Income $603

Other Revenue $3,005

TOTAL REVENUE $740,915

Expense Breakdown

Grants Paid $0

Salaries & Benefits $533,623

Fundraising Expenses $0

Program Expenses $614,729

Other Expenses $136,902

TOTAL EXPENSES $670,525

Year-over-Year Comparison

	2024	2023	Change
Revenue	$740,915	$605,465	+0.2%
Expenses	$670,525	$618,855	+0.1%
Net Income	$70,390	$-13,390	-6.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETH JENKINS	CHAIR	4.00	Director	$0	$0	$0
RACHEL SMITH	VICE CHAIR	4.00	Director	$0	$0	$0
JENNI DELLINGER	BOARD	4.00	Director	$0	$0	$0
SARAH MCDOWELL	SECRETARY	4.00	Director	$0	$0	$0
COURTNEY DODD	TREASURER	4.00	Director	$0	$0	$0
JAMES ROEDER	BOARD	4.00	Director	$0	$0	$0
JENNIFER RAMBO	DIRECTOR	40.00	Officer	$0	$0	$0
KEVIN COX	BOARD	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$740,915	$670,525	$487,837	$70,390
2024	$605,465	$618,855	$446,183	$-13,390
2023	$701,527	$709,340	$387,652	$-7,813
2022	$689,050	$613,345	$358,351	$75,705
2021	$560,387	$515,865	$277,848	$44,522
2020	$546,794	$544,784	$252,405	$2,010
2019	$499,139	$482,238	$214,833	$16,901
2018	$449,294	$482,748	$204,970	$-33,454

SPRUCE PINE MONTESSORI SCHOOL INC