ALIEF MONTESSORI COMMUNITY SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ALIEF MONTESSORI COMMUNITY SCHOOL (EIN 76-0555382)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-12
IRS object ID
202531329349303568
Schema version
2023v6.0
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)
Return2025-05-12T15:39:55-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350921680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 GREENWAY PLAZA SUITE 2100AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP770460946ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760555382EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALIEF MONTESSORI COMMUNITY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALIEBusinessNameControlTxt
Phone2815309406PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112013 6TH STAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77072ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDELIA PRESILLASPersonNm
Person TitleSUPERINTENDENTPersonTitleTxt
Phone2815309406PhoneNum
Signature2025-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW GRAYPreparerPersonNm
PTINP01517705PTIN
Phone7136679147PhoneNum
Preparation2025-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDELIA PRESILLASPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line112013 6TH STAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77072ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,949,507GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AMCSMONTESSORI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionALIEF MONTESSORI COMMUNITY SCHOOL STRIVES TO PROVIDE THE AUTHENTIC MONTESSORI PROGRAM FOR CHILDREN AGES 3-14 (PREK-3 TO 8TH GRADE) TO HELP THEM DEVELOP THE MOST OF THEIR POTENTIAL SO THAT THEY CAN BE INDEPENDENT AND PRODUCTIVE CITIZENS OF THE WORLD.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,347,803PYContributionsGrantsAmt
CY Contributions Grants$4,570,657CYContributionsGrantsAmt
PY Program Service Revenue$199,114PYProgramServiceRevenueAmt
CY Program Service Revenue$243,811CYProgramServiceRevenueAmt
PY Investment Income$40,124PYInvestmentIncomeAmt
CY Investment Income$135,039CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,587,041PYTotalRevenueAmt
CY Total Revenue$4,949,507CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,211,502PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,407,477CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,268,604PYOtherExpensesAmt
CY Other Expenses$1,503,626CYOtherExpensesAmt
PY Total Expenses$3,480,106PYTotalExpensesAmt
CY Total Expenses$3,911,103CYTotalExpensesAmt
PY Revenues Less Expenses$1,106,935PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,038,404CYRevenuesLessExpensesAmt
Total Assets BOY$15,183,637TotalAssetsBOYAmt
Total Assets EOY$16,044,131TotalAssetsEOYAmt
Total Liabilities BOY$435,704TotalLiabilitiesBOYAmt
Total Liabilities EOY$257,794TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,747,933NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,786,337NetAssetsOrFundBalancesEOYAmt
MissionALIEF MONTESSORI COMMUNITY SCHOOL STRIVES TO PROVIDE THE AUTHENTIC MONTESSORI PROGRAM FOR CHILDREN AGES 3-14 (PREK-3 TO 8TH GRADE) TO HELP THEM DEVELOP THE MOST OF THEIR POTENTIAL SO THAT THEY CAN BE INDEPENDENT AND PRODUCTIVE CITIZENS OF THE WORLD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,990,961ExpenseAmt
Grant$0GrantAmt
Revenue$244,089RevenueAmt
DescALIEF MONTESSORI COMMUNITY SCHOOL'S STUDENT POPULATION IS AT 367 IN FY24. THE SCHOOL HAS OBTAINED A SCORE OF 100/100, "SUPERIOR ACHIEVEMENT", ON CHARTER FINANCIAL INTEGRITY RATING SYSTEM OF TEXAS (FIRST). THE STATE OF TEXAS ASSESSMENT OF ACADEMIC READINESS (STAAR) RESULTS SHOW AN 87% PASSING RATE FOR ALL GRADES 3-8 IN MATH, READING AND SCIENCE. ALIEF MONTESSORI ALSO ACHIEVED THE HIGHEST DETERMINATION LEVEL ON ALL DOMAINS ON THE 2024 TEXAS EDUCATION AGENCY (TEA) RESULTS DRIVEN ACCOUNTABILITY (RDA) SYSTEM.Desc
Total Program Service Expenses$2,990,961TotalProgramServiceExpensesAmt
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 Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
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 Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
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 Document89IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
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 Line1SOPHIA TENGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2815309406PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112013 6TH STAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77072ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DELIA PRESILLAS
SUPERINTENDENT40.00Yes (X)Yes (X)$126,815$0$10,204
PAULA PALAMOUNTAIN
BOARD PRESIDENT5.00Yes (X)Yes (X)$0$0$0
PERPETUA SALVATOS-GUERRERO ESQ
BOARD TREASURER5.00Yes (X)Yes (X)$0$0$0
ELIZABETH SMITH
BOARD SECRETARY5.00Yes (X)Yes (X)$0$0$0
ERICA MCCREADY
BOARD MEMBER5.00Yes (X)$0$0$0
TIM SNOW
BOARD MEMBER5.00Yes (X)$0$0$0
CHARMAINE CONSTANTINE
BOARD MEMBER5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$126,815TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$10,204TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MISSION CONTSTRUCTIONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line13813 BUFFALO SPEEDWAY SUITE 100AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77098ZIPCd
FieldValueIRS element (for citing)
ServicesCONSTRUCTIONServicesDesc
Compensation$510,362CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$4,550,007GovernmentGrantsAmt
All Other Contributions$20,650AllOtherContributionsAmt
Total Contributions$4,570,657TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDAY CARE PROGRAMSDesc
Business611600BusinessCd
Total Revenue Column$243,811TotalRevenueColumnAmt
Related Or Exempt Func Income$243,811RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$243,811TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$135,039TotalRevenueColumnAmt
Exclusion$135,039ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,949,507TotalRevenueColumnAmt
Related Or Exempt Func Income$243,811RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$135,039ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$128,027TotalAmt
Program Services$121,018ProgramServicesAmt
Management And General$7,009ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,868,247TotalAmt
Program Services$1,766,944ProgramServicesAmt
Management And General$101,303ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$56,361TotalAmt
Program Services$52,935ProgramServicesAmt
Management And General$3,426ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$324,831TotalAmt
Program Services$305,088ProgramServicesAmt
Management And General$19,743ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$30,011TotalAmt
Program Services$28,187ProgramServicesAmt
Management And General$1,824ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,043TotalAmt
Management And General$1,043ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,890TotalAmt
Management And General$33,890ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$414,894TotalAmt
Program Services$339,760ProgramServicesAmt
Management And General$75,134ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$68,430TotalAmt
Management And General$68,430ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,177TotalAmt
Program Services$13,060ProgramServicesAmt
Management And General$117ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$382,769TotalAmt
Management And General$382,769ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$69,711TotalAmt
Management And General$69,711ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATIONAL SUPPLIES$253,272$208,225$45,047
FOOD$124,200$121,162$3,038
MAINTENANCE AND REPAIRS$93,826$11,910$81,916
INSTRUCTIONAL MATERIALS$13,129$13,129

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$35,285TotalAmt
Program Services$9,543ProgramServicesAmt
Management And General$25,742ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,911,103TotalAmt
Program Services$2,990,961ProgramServicesAmt
Management And General$920,142ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,083,948BOYAmt
EOY$5,348,534EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$500,000BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$800,388EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$761,506BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,410,604LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,515,395LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,838,183BOYAmt
EOY$9,895,209EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,183,637BOYAmt
EOY$16,044,131EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$399,840BOYAmt
EOY$235,066EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$35,864BOYAmt
EOY$22,728EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$435,704BOYAmt
EOY$257,794EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,938,584BOYAmt
EOY$11,332,472EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,809,349BOYAmt
EOY$4,453,865EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,747,933BOYAmt
EOY$15,786,337EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,183,637BOYAmt
EOY$16,044,131EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,038,404ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,296,434OtherCostOrOtherBasisAmt
Book Value$1,296,434BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,042,403OtherCostOrOtherBasisAmt
Depreciation$2,464,875DepreciationAmt
Book Value$8,577,528BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$71,767OtherCostOrOtherBasisAmt
Depreciation$50,520DepreciationAmt
Book Value$21,247BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,895,209TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$4,949,507TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$4,949,507RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,949,507TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,911,103TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,911,103ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,911,103TotalExpensesPerForm990Amt

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 Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol0MaintainCpyOfAllSolInd
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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3INFORMATION IS CONTAINED IN THE APPLICATION FOR ENROLLMENT.
SCHEDULE E, PART I, LINE 44(B)-AMCS DOES NOT OFFER SCHOLARSHIPS SO THIS QUESTION IS NOT APPLICABLE. 4(D)-AMCS DOES NOT SOLICIT CONTRIBUTIONS SO THIS QUESTION IS NOT APPLICABLE.
SCHEDULE E, PART I, LINE 6ALIEF MONTESSORI COMMUNITY SCHOOL OPERATES AS A PUBLIC CHARTER SCHOOL IN TEXAS AND, AS SUCH, RECEIVES REVENUE FROM THE TEXAS EDUCATION AGENCY AND RELATED STATE AND FEDERAL AGENCIES AS ENTITLEMENTS AND/OR GRANTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BA COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY MEMBERS FOR THEIR REVIEW BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CFULL DISCLOSURE, BY NOTICE IN WRITING, IS MADE BY AN INTERESTED PERSON TO THE FULL BOARD OF DIRECTORS IN ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. FOLLOWING FULL DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST, THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO THE BOARD VOTES TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT AMCS'S BEST INTERESTS. BOTH VOTES SHALL BE BY A MAJORITY VOTE WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTOR, EVEN IF THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM PROVIDED THAT AT LEAST ONE CONSENTING DIRECTOR IS DISINTERESTED. AN INTERESTED PERSON DOES NOT PARTICIPATE IN ANY DISCUSSION OR DEBATE OF THE BOARD OF DIRECTORS, OR OF ANY COMMITTEE OR SUBCOMMITTEE THEREOF IN WHICH THE SUBJECT OF DISCUSSION IS A CONTRACT, TRANSACTION, OR SITUATION IN WHICH THERE MAY BE A PERCEIVED OR ACTUAL CONFLICT OF INTEREST. HOWEVER, THEY MAY BE PRESENT TO PROVIDE CLARIFYING INFORMATION IN SUCH A DISCUSSION OR DEBATE UNLESS OBJECTED TO BY ANY PRESENT BOARD OR COMMITTEE MEMBER. A COPY OF THIS POLICY IS GIVEN TO ALL BOARD MEMBERS, STAFF MEMBERS, VOLUNTEERS OR OTHER KEY STAKEHOLDERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH AMCS OR AT THE OFFICIAL ADOPTION OF STATED POLICY. EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER SIGNS AND DATE THE POLICY AT THE BEGINNING OF HER/HIS TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION FOR THE SUPERINTENDENT IS REVIEWED ANNUALLY BY THE INDEPENDENT BOARD. COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS IS USED TO DETERMINE COMPENSATION, AND THE DECISIONS ARE DELIBERATED AND DOCUMENTED. THE MOST RECENT COMPENSATION REVIEW TOOK PLACE DURING SEPTEMBER 2023.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GPROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 227,492. MANAGEMENT AND GENERAL EXPENSES 75,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 302,526. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 112,268. MANAGEMENT AND GENERAL EXPENSES 100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,368.

Comments

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