BETA

COTTONWOOD DAY SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COTTONWOOD DAY SCHOOL (EIN 47-2779835)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-26
IRS object ID
202440269349300844
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-26T20:23:26-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480567703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PINION LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11019 EAST MAIN STREET SUITE 201AddressLine1Txt
CityBOZEMANCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59715ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472779835EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COTTONWOOD DAY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOTTBusinessNameControlTxt
Phone4065863409PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110180 COTTONWOOD ROADAddressLine1Txt
CityBOZEMANCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59718ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMY WOODPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4065863409PhoneNum
Signature2024-01-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstAMYPersonFirstNm
Person LastWOODPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBILL MILLSPreparerPersonNm
PTINP00366517PTIN
Phone4065566160PhoneNum
Preparation2024-01-18PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAMY WOODPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110180 COTTONWOOD RDAddressLine1Txt
CityBOZEMANCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59718ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$661,976GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COTTONWOODDAYSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionAT COTTONWOOD DAY SCHOOL, OUR MISSION IS TO SUPPORT STUDENTS WITH LEARNING CHALLENGES AND PARTNER WITH FAMILIES, SO STUDENTS CAN REACH THEIR FULL POTENTIAL ACADEMICALLY, SOCIALLY, AND THERAPEUTICALLY IN A SUPPORTIVE AND INCLUSIVE ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$309,451PYContributionsGrantsAmt
CY Contributions Grants$318,529CYContributionsGrantsAmt
PY Program Service Revenue$269,870PYProgramServiceRevenueAmt
CY Program Service Revenue$331,514CYProgramServiceRevenueAmt
PY Investment Income$552PYInvestmentIncomeAmt
CY Investment Income$973CYInvestmentIncomeAmt
PY Other Revenue-$22,219PYOtherRevenueAmt
CY Other Revenue-$30,962CYOtherRevenueAmt
PY Total Revenue$557,654PYTotalRevenueAmt
CY Total Revenue$620,054CYTotalRevenueAmt
PY Grants And Similar Paid$1,124PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$12,360CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$396,888PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$442,014CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$97,358PYOtherExpensesAmt
CY Other Expenses$88,387CYOtherExpensesAmt
PY Total Expenses$495,370PYTotalExpensesAmt
CY Total Expenses$542,761CYTotalExpensesAmt
PY Revenues Less Expenses$62,284PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$77,293CYRevenuesLessExpensesAmt
Total Assets BOY$126,201TotalAssetsBOYAmt
Total Assets EOY$190,778TotalAssetsEOYAmt
Total Liabilities BOY$10,824TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,828TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$115,377NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$183,950NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAT COTTONWOOD DAY SCHOOL, OUR MISSION IS TO SUPPORT STUDENTS WITH LEARNING CHALLENGES AND PARTNER WITH FAMILIES, SO STUDENTS CAN REACH THEIR FULL POTENTIAL ACADEMICALLY, SOCIALLY, AND THERAPEUTICALLY IN A SUPPORTIVE AND INCLUSIVE ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$436,813ExpenseAmt
Grant$12,360GrantAmt
Revenue$330,930RevenueAmt
DescCOTTONWOOD DAY SCHOOL IN BOZEMAN, MT IS THE FIRST AND ONLY PRIVATE, NON PROFIT ELEMENTARY SCHOOL FOR STUDENTS WITH LEARNING DISABILITIES IN THE STATE OF MONTANA. STUDENTS WITH LEARNING DISABILITIES NEED A SPECIFIC LEARNING APPROACH TO ACHIEVE ACADEMIC SUCCESS. COTTONWOOD DAY SCHOOL PROVIDES A UNIQUE AND EXCEPTIONAL LEARNING ENVIRONMENT TO STUDENTS WITH LEARNING DISABILITIES. COTTONWOOD DAY SCHOOL'S SPECIALIZED APPROACH TO INSTRUCTION TAKES INTO CONSIDERATION THAT EACH STUDENT'S LEARNING STYLE IS UNIQUE. OUR COMPREHENSIVE TEAM OF READING, ELEMENTARY, SPECIAL EDUCATION TEACHERS AND SPEECH AND LANGUAGE THERAPISTS WORK COLLABORATIVELY TO ENSURE THAT THE GOALS AND OBJECTIVES OF EACH CHILD'S LEARNING PLAN ARE MET. STUDENTS WITH LANGUAGE BASED DISABILITIES LIKE DYSLEXIA AND OTHER LEARNING DISABILITIES TYPICALLY HAVE DIFFICULTY WITH WORD RECOGNITION, DECODING AND SPELLING. THESE FUNDAMENTAL DIFFICULTIES IMPACT READING COMPREHENSION. RESEARCH INDICATES THAT SCAFFOLDED, MULTI-SENSORY PROGRAMS ARE SUCCESSFUL IN TEACHING STUDENTS WITH LEARNING DISABILITIES THE FUNDAMENTALS OF LANGUAGE AND READING. AT COTTONWOOD DAY SCHOOL, WE INTEGRATE A MULTI-SENSORY APPROACH ACROSS ALL ACADEMIC CONTENT AREA SUBJECTS. INCORPORATING THESE APPROACHES INVOLVES PRESENTING NEW MATERIAL AND REVIEWING PREVIOUSLY LEARNED MATERIAL USING VISUAL, AUDITORY AND KINESTHETIC METHODS. NOT EVERY CHILD ENCODES INFORMATION THE SAME WAY, SOME ARE MORE VISUAL, SOME MORE AUDITORY AND OTHERS ARE KINESTHETIC LEARNERS. ENCODING AND PROCESSING LANGUAGE ARE ESSENTIAL COMPONENTS OF LEARNING TO READ. LEARNING ACADEMIC CONTENT THIS WAY ENSURES RETENTION OF PRESENTED INFORMATION.AN EMPHASIS ON DEVELOPING AND STRENGTHENING STUDENTS' EXECUTIVE FUNCTIONING SKILLS IS ANOTHER KEY COMPONENT OF THE COTTONWOOD DAY SCHOOL PROGRAM. EXECUTIVE FUNCTION IS DEFINED AS A SET OF MENTAL PROCESSES THAT HELPS CONNECT PAST EXPERIENCE WITH PRESENT ACTION. THESE MENTAL PROCESSES ARE USED TO PERFORM ACTIVITIES SUCH AS PLANNING, ORGANIZING, STRATEGIZING, PAYING ATTENTION TO AND REMEMBERING DETAILS, AND MANAGING TIME AND SPACE. IF A STUDENT'S EXECUTIVE FUNCTIONING SKILLS ARE COMPROMISED, TASKS SUCH AS ORGANIZING HOMEWORK, TIME MANAGEMENT, MULTI-TASKING, RECALLING PAST INFORMATION AND ASKING FOR HELP CAN ALL BE IMPACTED, FURTHER COMPLICATING A STUDENT'S ABILITY TO PERFORM SUCCESSFULLY. WE DEVOTE TIME THROUGHOUT THE DAY TO WORK ON STRENGTHENING THESE SKILLS.AT COTTONWOOD DAY SCHOOL WE TEACH TO THE WHOLE CHILD. IN ORDER FOR STUDENTS TO REACH THEIR FULL POTENTIAL IN SCHOOL AND IN LIFE, SCHOOLS MUST PROVIDE INSTRUCTION ON ACADEMICS AND SOCIAL AND EMOTIONAL SKILLS. PROVIDING INSTRUCTION IN SEL HELPS CHILDREN RESOLVE CONFLICTS PEACEFULLY, HANDLE EMOTIONS POSITIVELY, EMPATHIZE, AND MAKE RESPONSIBLE DECISIONS. OUR SCHOOL CALENDAR BASED ON A MONDAY-THURSDAY SCHOOL WEEK, STARTED ON AUGUST 16TH, 2022 AND WILL END ON MAY 25TH, 2023, WE HAVE OPTED TO DO THIS TO HELP PREVENT REGRESSION IN STUDENT SKILLS. STUDENTS IN GRADE 1-10 WILL ATTEND FROM 8:30-3:15 MONDAY THRU THURSDAY. WE CURRENTLY HAVE A TOTAL OF 35 STUDENTS ENROLLED FOR THE UPCOMING SCHOOL YEAR WITH POTENTIAL ADDITIONAL STUDENTS ENROLLING OVER THE COURSE OF THE YEAR. WE ASSESS STUDENTS THREE TIMES A YEAR IN AUGUST, JANUARY AND APRIL IN AREAS OF READING AND MATH WITH STANDARDIZED ASSESSMENTS THAT ALIGN TO COMMON CORE. THIS PROVIDES US WITH A BASELINE OF STUDENT PERFORMANCE ALLOWING US TO INDIVIDUALIZE INSTRUCTION BASED ON STUDENT'S NEEDS. STUDENTS RECEIVE 2 REPORTS CARDS EACH YEAR. WE MEET WITH PARENTS TWICE A YEAR TO DISCUSS PROGRESS. WE HAVE ALSO DEVELOPED AN IN-HOUSE ISP FOR EACH STUDENT THAT REPORTS LEVELS OF FUNCTIONS, SPECIFIC GOALS AND OBJECTIVES AND ASSESSMENT RESULTS. WE HAVE A S/L THERAPIST AND OT PART TIME TO HELP SUPPORT OUR STUDENT'S VARYING NEEDS. WE HAVE ALSO HIRED AN ADDITIONAL FULL TIME UPPER ELEMENTARY TEACHER TO ACCOMMODATE GROWTH AS WELL. ON JUNE 22, 2021, COTTONWOOD DAY SCHOOL RECEIVED ITS ACCREDITATION BY NCASES FOR A PERIOD OF FOUR YEARS.Desc
Total Program Service Expenses$436,813TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TERI KASSENSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4065863409PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110180 COTTONWOOD ROADAddressLine1Txt
CityBOZEMANCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59718ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEPHANIE UTER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MEGHAN LARSON
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MEREDITH M SCULLY
TREASURER4.00Yes (X)Yes (X)$0$0$0
KRISTINE PRICE
DIRECTOR1.00Yes (X)$0$0$0
KRISTIN ARMER
DIRECTOR1.00Yes (X)$0$0$0
AMY WOOD
EXECUTIVE DIRECTOR40.00Yes (X)$74,500$0$2,321
FieldValueIRS element (for citing)
Total Reportable Comp From Org$74,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,321TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$82,962FundraisingAmt
Government Grants$8,844GovernmentGrantsAmt
All Other Contributions$226,723AllOtherContributionsAmt
Noncash Contributions$22,779NoncashContributionsAmt
Total Contributions$318,529TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business611110BusinessCd
Total Revenue Column$331,514TotalRevenueColumnAmt
Related Or Exempt Func Income$331,514RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$331,514TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,882TotalRevenueColumnAmt
Exclusion$2,882ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,909SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$1,909SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,909TotalRevenueColumnAmt
Exclusion-$1,909ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$8,495FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$82,962ContriRptFundraisingEventAmt
Fundraising Direct Expenses$38,873FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$30,378TotalRevenueColumnAmt
Exclusion-$30,378ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$556GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,140CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$584TotalRevenueColumnAmt
Related Or Exempt Func Income-$584RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$620,054TotalRevenueColumnAmt
Related Or Exempt Func Income$330,930RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$29,405ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$12,360TotalAmt
Program Services$12,360ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$74,500TotalAmt
Program Services$74,500ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$320,050TotalAmt
Program Services$276,148ProgramServicesAmt
Management And General$43,902ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$13,455TotalAmt
Program Services$10,925ProgramServicesAmt
Management And General$2,530ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,009TotalAmt
Program Services$30,173ProgramServicesAmt
Management And General$3,836ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,809TotalAmt
Management And General$8,809ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,778TotalAmt
Program Services$3,251ProgramServicesAmt
Management And General$2,527ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,741TotalAmt
Management And General$1,741ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,615TotalAmt
Program Services$850ProgramServicesAmt
Management And General$765ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,299TotalAmt
Management And General$22,299ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,008TotalAmt
Management And General$1,008ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,386TotalAmt
Management And General$1,386ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,054TotalAmt
Management And General$5,054ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL & COMPUTER SUPPL$29,018$26,486$2,532
PRINTING & POSTAGE$4,508$2,120$2,388
OTHER EMPLOYMENT COSTS$3,139$3,139
BANK FEES$2,911$2,911

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,121TotalAmt
Management And General$1,121ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$542,761TotalAmt
Program Services$436,813ProgramServicesAmt
Management And General$105,948ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,457BOYAmt
EOY$37,543EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,966BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY-$1,124BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$42,458LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,885LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,959BOYAmt
EOY$16,573EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$67,943BOYAmt
EOY$136,662EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$126,201BOYAmt
EOY$190,778EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,824BOYAmt
EOY$6,828EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,824BOYAmt
EOY$6,828EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$115,377BOYAmt
EOY$96,594EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$87,356EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$115,377BOYAmt
EOY$183,950EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$126,201BOYAmt
EOY$190,778EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$77,293ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$246NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$8,966OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$67,943BeginningYearBalanceAmt
Contributions$60,000ContributionsAmt
Investment Earnings Or Losses$8,719InvestmentEarningsOrLossesAmt
End Year Balance$136,662EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$75,000ContributionsAmt
Investment Earnings Or Losses-$7,012InvestmentEarningsOrLossesAmt
Administrative Expenses$45AdministrativeExpensesAmt
End Year Balance$67,943EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.56096BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.43904PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,764OtherCostOrOtherBasisAmt
Depreciation$3,720DepreciationAmt
Book Value$14,044BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,694OtherCostOrOtherBasisAmt
Depreciation$22,165DepreciationAmt
Book Value$2,529BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,573TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescENDOWMENT FUNDDesc
Book Value$136,662BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$136,662TotalBookValueSecuritiesAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE FOLLOWING WAS PUBLISHED IN THE BOZEMAN DAILY CHRONICLE ON 02/25/2015. "COTTONWOOD DAY SCHOOL IS A NEW PRIVATE, NON-PROFIT SCHOOL IN BOZEMAN FOR STUDENTS WITH LEARNING DISABILTIES GRADES 1-8 OPENING IN SEPTEMBER 2015. THE SCHOOL WILL HOST A PUBLIC OPEN HOUSE JUNE 1ST. COTTONWOOD DAY SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, NATIONAL OR ETHNIC ORIGIN TO THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES MADE AVAILABLE STUDENTS OF THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES AND OTHER SCHOOL-ADMINISTERED PROGRAMS. STUDENTS WILL BE CONSIDERED BASED ON THEIR PREVIOUS ACADEMIC PERFORMANCE, PLACEMENT TEST SCORES, TEACHER REFERENCES AND INTERVIEWS."
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVED GRANTS FROM THE STATE OF MONTANA OFFICE OF THE GOVERNOR AND THE STATE OF MONTANA OFFFICE OF PUBLIC INSTRUCTION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALAEvent1Nm
Gross Receipts Event1$91,457GrossReceiptsEvent1Amt
Charitable Contri Event1$82,962CharitableContriEvent1Amt
Gross Revenue Event1$8,495GrossRevenueEvent1Amt
Food And Beverage Event1$6,875FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$31,998OtherDirectExpensesEvent1Amt
Gross Receipts Total$91,457GrossReceiptsTotalAmt
Charitable Contributions Tot$82,962CharitableContributionsTotAmt
Gross Revenue Total Events$8,495GrossRevenueTotalEventsAmt
Food And Beverage Total Events$6,875FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$31,998OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$38,873DirectExpenseSummaryEventsAmt
Net Income Summary-$30,378NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient7RecipientCnt
Cash Grant$12,360CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD REVIEWS THE FORM 990 PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CALL BOARD MEMBERS AND EMPLOYEES MUST DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS AS SOON AS THEY ARE KNOWN. THIS IS DISCUSSED IN MEETINGS HELD WITH BOARD MEMBERS, MANAGEMENT AND STAFF ON A REGULAR BASIS.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART XI, LINE 9:BAD DEBT -8,966.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.