Montessori Farm School
Montessori Farm School operates on thin margins with no executive compensation, experiencing recent deficits.
EIN: 208319194 · Durham, NC · NTEE: B20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $278K |
| Total Expenses | $251K |
| Program Spending | 85% |
| Net Assets | $89K |
| Transparency Score | 85/100 |
Is Montessori Farm School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Montessori Farm School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Montessori Farm School
Montessori Farm School (EIN: 208319194) is a nonprofit organization based in Durham, NC, classified under NTEE code B20. The organization reported total revenue of $278K and total assets of $70K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Montessori Farm School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Montessori Farm School is a small nonprofit that has been operating for 18 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 0.4%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $238K |
| Total Expenses | $251K |
| Surplus / Deficit | $-13,471 |
| Total Assets | $92K |
| Total Liabilities | $3K |
| Net Assets | $89K |
| Operating Margin | -5.7% |
| Debt-to-Asset Ratio | 3.1% |
| Months of Reserves | 4.4 months |
Financial Health Grade: B
In 2024, Montessori Farm School reported a deficit of $13K with expenses exceeding revenue, holds 4.4 months of operating reserves (adequate), has a debt-to-asset ratio of 3.1% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Montessori Farm School's revenue has grown at a compound annual growth rate (CAGR) of 0.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +18.5% | +10.3% | -17.0% |
| 2023 | -29.0% | +1.6% | -13.4% |
| 2022 | +63.4% | +44.0% | +34.5% |
| 2021 | -14.8% | -20.5% | +11.9% |
| 2020 | +3.0% | -11.0% | +62.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 Montessori Farm School with a Mission Score of 85 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, Montessori Farm 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $13K, with expenses exceeding revenue.
- Debt-to-asset ratio: 3.1%.
Executive Compensation Analysis
Montessori Farm School consistently reports 0% officer compensation across all available filings, indicating that no funds are allocated to executive salaries, which is highly commendable for an organization of its size.
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 Montessori Farm School's IRS 990 filings:
- Recurring operational deficits in recent fiscal periods (e.g., 202407, 202307).
- Fluctuating asset base without a clear upward trend, indicating limited reserve building.
- Variability in liabilities, reaching $33,606 in 202107, which could pose a financial risk.
Strengths
The following positive indicators were identified for Montessori Farm School:
- Consistent 0% officer compensation across all filings, demonstrating strong commitment to mission spending.
- Long history of IRS 990 filings (14 filings), indicating good transparency.
- Stable revenue generation over the past decade, averaging around $200,000 annually.
Frequently Asked Questions about Montessori Farm School
Is Montessori Farm School a legitimate charity?
Montessori Farm School (EIN: 208319194) is a registered tax-exempt nonprofit based in North Carolina. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $278K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Montessori Farm School spend its money?
Montessori Farm School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Montessori Farm School tax-deductible?
Montessori Farm School is registered as a tax-exempt nonprofit (EIN: 208319194). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Montessori Farm School's spending goes to programs?
Montessori Farm School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Montessori Farm School compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Montessori Farm School is above average for NTEE category B20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Montessori Farm School located?
Montessori Farm School is headquartered in Durham, North Carolina and files with the IRS under EIN 208319194. It is classified under NTEE code B20.
How many years of IRS 990 filings does Montessori Farm School have?
Montessori Farm School has 14 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 $278K in total revenue.
How does Montessori Farm School manage its budget given the recurring deficits in recent years?
The organization has experienced deficits in periods like 202407 (expenses $251,459 vs. revenue $237,988) and 202307 (expenses $228,061 vs. revenue $200,802). This suggests they may be drawing from reserves or relying on future revenue to cover current operational costs, which could impact long-term financial stability.
What is the organization's strategy for building its asset base?
Assets have fluctuated, reaching $127,350 in 202207 but decreasing to $91,541 in 202407. A clear strategy for consistent asset growth would provide a stronger financial cushion and greater resilience.
Are there plans to diversify revenue streams to reduce reliance on tuition or donations?
The filings primarily show revenue from program services and contributions. Diversifying revenue streams could help mitigate the impact of fluctuations in these primary sources and improve financial stability.
Filing History
IRS 990 filing history for Montessori Farm School showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Montessori Farm School's revenue has grown by 5.2%, moving from $226K to $238K. Total assets increased by 6.8% over the same period, from $86K to $92K. Total functional expenses fell by 8.1%, from $273K to $251K. In its most recent filing year (2024), Montessori Farm School reported a deficit of $13K, with expenses exceeding revenue. The organization holds $3K in liabilities against $92K in assets (debt-to-asset ratio: 3.1%), resulting in net assets of $89K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $238K | $251K | $92K | $3K | — | — |
| 2023 | $201K | $228K | $110K | $8K | — | View 990 |
| 2022 | $283K | $224K | $127K | $-1,278 | — | View 990 |
| 2021 | $173K | $156K | $95K | $34K | — | View 990 |
| 2020 | $203K | $196K | $85K | $31K | — | View 990 |
| 2019 | $197K | $220K | $52K | $6K | — | View 990 |
| 2018 | $209K | $186K | $70K | $1K | — | View 990 |
| 2017 | $181K | $179K | $48K | $3K | — | View 990 |
| 2016 | $111K | $143K | $45K | $4K | — | View 990 |
| 2015 | $142K | $143K | $77K | $4K | — | View 990 |
| 2014 | $154K | $141K | $75K | $2K | — | View 990 |
| 2013 | $124K | $114K | $79K | $19K | — | View 990 |
| 2012 | $139K | $162K | $72K | $21K | — | View 990 |
| 2011 | $226K | $273K | $86K | $12K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $238K, expenses of $251K, and assets of $92K (revenue +18.5% year-over-year).
- 2023: Revenue of $201K, expenses of $228K, and assets of $110K (revenue -29.0% year-over-year).
- 2022: Revenue of $283K, expenses of $224K, and assets of $127K (revenue +63.4% year-over-year).
- 2021: Revenue of $173K, expenses of $156K, and assets of $95K (revenue -14.8% year-over-year).
- 2020: Revenue of $203K, expenses of $196K, and assets of $85K (revenue +3.0% year-over-year).
- 2019: Revenue of $197K, expenses of $220K, and assets of $52K (revenue -5.6% year-over-year).
- 2018: Revenue of $209K, expenses of $186K, and assets of $70K (revenue +15.6% year-over-year).
- 2017: Revenue of $181K, expenses of $179K, and assets of $48K (revenue +62.8% year-over-year).
- 2016: Revenue of $111K, expenses of $143K, and assets of $45K (revenue -21.7% year-over-year).
- 2015: Revenue of $142K, expenses of $143K, and assets of $77K (revenue -7.7% year-over-year).
- 2014: Revenue of $154K, expenses of $141K, and assets of $75K (revenue +23.9% year-over-year).
- 2013: Revenue of $124K, expenses of $114K, and assets of $79K (revenue -10.9% year-over-year).
- 2012: Revenue of $139K, expenses of $162K, and assets of $72K (revenue -38.5% year-over-year).
- 2011: Revenue of $226K, expenses of $273K, and assets of $86K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Montessori Farm School:
Data Sources and Methodology
This transparency report for Montessori Farm 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.