Philomath Montessori School
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To operate a Montessori school for young children, following the principles developed by Maria Montessori to foster educational and developmental growth and to nurture a love of learning.
- Income
- $233,069
- Spending
- $216,818
- Spent on programs
- 83%
- Reserves
- 9.3 months of spending
- Largest source of income
- fees for its services, 91%
- Employees
- 7
- Volunteers
- 50
- Highest pay
- $70,098, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 77% of charities in its peer group (education, under $250k).
Reserves
28 of 35Spendable reserves would cover 9.3 months of spending.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1583% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 90% of charities in its peer group (education, under $250k).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $179,210 spent. During the 2024-25 school year, a total of 25 children between the ages of 2-1/2 and 6 attended our primary school. We welcome all children - supporting and celebrating differences of gender, race, religion, family structure, socio-economic level, age, sexual orientation, abilities and learning style. In line with the philosophies and techniques developed by Maria Montessori, a pioneer in early childhood development, we believe birth to six years of age is a period when learning is naturally driven and almost effortless. Young children learn by unconsciously taking in everything around them. The best environment for this is a classroom equipped with a rich array of activities that inspire children and sustain their attention and concentration while encouraging independence. Therefore, everything in our classroom is child-sized and composed with beauty, quality and intention. Activities in the classroom are hands-on so that the child can learn by doing, and also experience many abstract qualities and concepts in a concrete form. Because they are free to move around, the children meet and talk with one another and learn to discuss common problems. They resolve conflicts, answer questions, borrow and lend, and assist each other in many ways. Our staff includes two Montessori-trained guides who together have over 35 years teaching experience, assisted by a capable classroom aide
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2003.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.