Lewis & Clark Montessori Charter School
Lewis & Clark Montessori Charter School consistently operates with high liabilities relative to assets, despite stable revenues and no reported officer compensation.
EIN: 205491659 · Gresham, OR · NTEE: B29 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.2M |
| Total Expenses | $3.5M |
| Program Spending | 85% |
| Net Assets | $-829,728 |
| Transparency Score | 80/100 |
Is Lewis & Clark Montessori Charter School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewis & Clark Montessori Charter School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewis & Clark Montessori Charter School
Lewis & Clark Montessori Charter School (EIN: 205491659) is a nonprofit organization based in Gresham, OR, classified under NTEE code B29. The organization reported total revenue of $3.2M and total assets of $3.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewis & Clark Montessori Charter School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewis & Clark Montessori Charter School is a mid-size nonprofit that has been operating for 17 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 14.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.7M |
| Total Expenses | $3.5M |
| Surplus / Deficit | +$175K |
| Total Assets | $3.2M |
| Total Liabilities | $4.0M |
| Net Assets | $-829,728 |
| Operating Margin | 4.8% |
| Debt-to-Asset Ratio | 125.9% |
| Months of Reserves | 11.0 months |
Financial Health Grade: A
In 2023, Lewis & Clark Montessori Charter School reported a surplus of $175K with revenue exceeding expenses, holds 11.0 months of operating reserves (strong position), has a debt-to-asset ratio of 125.9% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lewis & Clark Montessori Charter School's revenue has grown at a compound annual growth rate (CAGR) of 14.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -9.2% | +6.2% | -12.3% |
| 2022 | +29.8% | +4.5% | +19.4% |
| 2021 | +3.1% | -11.6% | +29.9% |
| 2020 | -11.1% | -5.4% | +18.6% |
| 2019 | +7.9% | +13.9% | +39.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2009 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lewis & Clark Montessori Charter School with a Mission Score of 80 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Lewis & Clark Montessori Charter School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $175K, with revenue exceeding expenses.
- Debt-to-asset ratio: 125.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers, which is highly favorable for directing funds to the mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lewis & Clark Montessori Charter School's IRS 990 filings:
- Consistent high liabilities relative to assets (e.g., 202306: Liabilities $4,032,508, Assets $3,202,780)
- Negative net assets in several periods (e.g., 202306: Assets $3,202,780 - Liabilities $4,032,508 = -$829,728)
Strengths
The following positive indicators were identified for Lewis & Clark Montessori Charter School:
- No reported officer compensation across all filings, indicating strong resource allocation to mission.
- Consistent filing of IRS 990s over 13 periods, demonstrating transparency.
- Significant growth in assets over the past decade, from $33,886 in 201406 to $3,202,780 in 202306.
- Stable revenue generation, generally covering expenses over time (e.g., 202306: Revenue $3,676,977, Expenses $3,502,287).
Frequently Asked Questions about Lewis & Clark Montessori Charter School
Is Lewis & Clark Montessori Charter School a legitimate charity?
Lewis & Clark Montessori Charter School (EIN: 205491659) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 80/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.2M. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Lewis & Clark Montessori Charter School spend its money?
Lewis & Clark Montessori Charter School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lewis & Clark Montessori Charter School tax-deductible?
Lewis & Clark Montessori Charter School is registered as a tax-exempt nonprofit (EIN: 205491659). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lewis & Clark Montessori Charter School's spending goes to programs?
Lewis & Clark Montessori Charter School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lewis & Clark Montessori Charter School compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Lewis & Clark Montessori Charter School is above average for NTEE category B29 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewis & Clark Montessori Charter School located?
Lewis & Clark Montessori Charter School is headquartered in Gresham, Oregon and files with the IRS under EIN 205491659. It is classified under NTEE code B29.
How many years of IRS 990 filings does Lewis & Clark Montessori Charter School have?
Lewis & Clark Montessori Charter School has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.2M in total revenue.
What is the nature of the high liabilities consistently reported by the organization?
The filings consistently show liabilities exceeding assets, for example, $4,032,508 in liabilities vs. $3,202,780 in assets in 202306. Understanding if these are long-term facility debts, bonds, or other obligations is crucial for assessing financial risk.
How does the organization manage its cash flow given the asset-to-liability ratio?
With liabilities often significantly higher than assets, it's important to understand the organization's liquidity and how it ensures it can meet its short-term and long-term financial obligations.
What is the specific breakdown of program expenses?
While a high percentage of spending is allocated to programs, a more detailed breakdown of educational costs, teacher salaries, and facility maintenance within program expenses would provide greater insight into operational efficiency.
Filing History
IRS 990 filing history for Lewis & Clark Montessori Charter School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lewis & Clark Montessori Charter School's revenue has grown by 402.3%, moving from $732K to $3.7M. Total assets increased by 9441.7% over the same period, from $34K to $3.2M. Total functional expenses rose by 389.7%, from $715K to $3.5M. In its most recent filing year (2023), Lewis & Clark Montessori Charter School reported a surplus of $175K, with revenue exceeding expenses. The organization holds $4.0M in liabilities against $3.2M in assets (debt-to-asset ratio: 125.9%), resulting in net assets of $-829,728.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.7M | $3.5M | $3.2M | $4.0M | — | View 990 |
| 2022 | $4.1M | $3.3M | $3.7M | $4.7M | — | View 990 |
| 2021 | $3.1M | $3.2M | $3.1M | $4.8M | — | View 990 |
| 2020 | $3.0M | $3.6M | $2.4M | $4.1M | — | View 990 |
| 2019 | $3.4M | $3.8M | $2.0M | $3.2M | — | View 990 |
| 2018 | $3.2M | $3.3M | $1.4M | $2.3M | — | View 990 |
| 2017 | $2.7M | $2.6M | $1.5M | $2.2M | — | View 990 |
| 2016 | $2.2M | $2.8M | $571K | $1.3M | — | View 990 |
| 2015 | $1.9M | $1.6M | $334K | $513K | — | View 990 |
| 2014 | $1.4M | $1.5M | $34K | $236K | — | View 990 |
| 2013 | $1.2M | $1.2M | $51K | $83K | — | View 990 |
| 2012 | $954K | $951K | $66K | $58K | — | View 990 |
| 2011 | $732K | $715K | $34K | $28K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.7M, expenses of $3.5M, and assets of $3.2M (revenue -9.2% year-over-year).
- 2022: Revenue of $4.1M, expenses of $3.3M, and assets of $3.7M (revenue +29.8% year-over-year).
- 2021: Revenue of $3.1M, expenses of $3.2M, and assets of $3.1M (revenue +3.1% year-over-year).
- 2020: Revenue of $3.0M, expenses of $3.6M, and assets of $2.4M (revenue -11.1% year-over-year).
- 2019: Revenue of $3.4M, expenses of $3.8M, and assets of $2.0M (revenue +7.9% year-over-year).
- 2018: Revenue of $3.2M, expenses of $3.3M, and assets of $1.4M (revenue +18.9% year-over-year).
- 2017: Revenue of $2.7M, expenses of $2.6M, and assets of $1.5M (revenue +18.5% year-over-year).
- 2016: Revenue of $2.2M, expenses of $2.8M, and assets of $571K (revenue +15.4% year-over-year).
- 2015: Revenue of $1.9M, expenses of $1.6M, and assets of $334K (revenue +43.2% year-over-year).
- 2014: Revenue of $1.4M, expenses of $1.5M, and assets of $34K (revenue +17.6% year-over-year).
- 2013: Revenue of $1.2M, expenses of $1.2M, and assets of $51K (revenue +20.7% year-over-year).
- 2012: Revenue of $954K, expenses of $951K, and assets of $66K (revenue +30.4% year-over-year).
- 2011: Revenue of $732K, expenses of $715K, and assets of $34K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewis & Clark Montessori Charter School:
Data Sources and Methodology
This transparency report for Lewis & Clark Montessori Charter School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.