LITTLE MOUNTAIN PRESCHOOL: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
LITTLE MOUNTAIN PRESCHOOL (EIN 46-0932009)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-13
IRS object ID
202101339349301340
Schema version
2020v4.1
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)
Return2021-05-13T09:53:39-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 SECOND STREET SUITE 900AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460932009EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LITTLE MOUNTAIN PRESCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLITTBusinessNameControlTxt
Phone4154888018PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 TARRY ROADAddressLine1Txt
CitySAN ANSELMOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94960ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDENISE WAITEPersonNm
Person TitleCEOPersonTitleTxt
Phone4154888018PhoneNum
Signature2021-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDENISEPersonFirstNm
Person LastWAITEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLAUREN A HAVERLOCKPreparerPersonNm
PTINP00545829PTIN
Phone4159561500PhoneNum
Preparation2021-05-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDENISE WAITEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 TARRY ROADAddressLine1Txt
CitySAN ANSELMOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94960ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$247,122GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.LITTLEMOUNTAINPRESCHOOL.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionEDUCATION OF PRESCHOOLERSActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$351,370PYProgramServiceRevenueAmt
CY Program Service Revenue$247,022CYProgramServiceRevenueAmt
PY Investment Income$115PYInvestmentIncomeAmt
CY Investment Income$28CYInvestmentIncomeAmt
PY Other Revenue-$106PYOtherRevenueAmt
CY Other Revenue$72CYOtherRevenueAmt
PY Total Revenue$351,379PYTotalRevenueAmt
CY Total Revenue$247,122CYTotalRevenueAmt
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$253,439PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$153,248CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$85,859PYOtherExpensesAmt
CY Other Expenses$98,986CYOtherExpensesAmt
PY Total Expenses$339,298PYTotalExpensesAmt
CY Total Expenses$252,234CYTotalExpensesAmt
PY Revenues Less Expenses$12,081PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,112CYRevenuesLessExpensesAmt
Total Assets BOY$88,153TotalAssetsBOYAmt
Total Assets EOY$127,647TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$54,579TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$88,153NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$73,068NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionEDUCATION OF PRESCHOOLERSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$237,280ExpenseAmt
Grant$0GrantAmt
Revenue$247,022RevenueAmt
DescLMP WAS SHUT DOWN BY GOVERNMENT ORDER ON MARCH 13, 2020 DUE TO THE COVID-19 PANDEMIC. IT LOST REVENUE AND STUDENTS FOR THE REMAINDER OF THE SCHOOL YEAR. LMP WAS ABLE TO RE-OPEN IN SEPTEMBER 2020 AFTER COMPLYING WITH THE LAWS AND REGULATIONS ALLOWING THE OPENING OF PRESCHOOLS WITH CERTAIN RESTRICTIONS. THE MAJOR RESTRICTION REQUIRED A SEVERELY REDUCED CLASS SIZE THAT REQUIRED STAFF LAYOFFS AND A REDUCTION IN REVENUES. THE SCHOOL IS CURRENTLY OPERATING AND EXPECTS TO HAVE A LARGER ENROLLMENT AT THE START OF THE NEXT SCHOOL YEAR.WE ARE LICENSED FOR UP TO 36 CHILDREN. THE PROGRAM CONSISTS OF CHILDREN WHO ARE 3, 4 AND 5 YEARS OLD, THE YOUNGEST BEING 3 YEARS OLD BY SEPTEMBER 1. WE HAVE A MULTI-AGE CLASSROOM. EACH CHILD IS GUIDED AND ENCOURAGED AND GIVEN OPPORTUNITIES FOR WORKING AND LEARNING THROUGH A PLAY-BASED LEARNING PROGRAM. WE PROVIDE EACH CHILD A SETTING IN A POSITIVE, NON-PRESSURED, NON-JUDGMENTAL SCHOOL ATMOSPHERE. EACH CHILD WILL HAVE THE OPPORTUNITY TO EXPLORE, DISCOVER AND ENJOY ALL THE EDUCATIONAL OBJECTIVES THROUGH THEIR PLAY AND INTERACTIONS WITH THEIR PEERS. WE FOCUS ON THE DEVELOPMENTAL NEEDS OF ALL CHILDREN AND STRUCTURE OUR ENVIRONMENT WITH RESPECT TO EACH CHILD'S LEARNING STYLE. OUR SCHOOL, INSIDE AND OUT, IS RICH IN MATERIALS THAT ALLOW YOUNG CHILDREN TO GROW PHYSICALLY, INTELLECTUALLY, AND EMOTIONALLY. OUR ACTIVITIES ARE OPEN-ENDED, FILLED WITH EXPLORATION AND HANDS-ON LEARNING. WE PROMOTE A SOCIAL AND EMOTIONAL LEARNING ENVIRONMENT AND OUR TEAM OF PROFESSIONALS PROVIDE A NURTURING ATMOSPHERE FOR ALL CHILDREN. OUR FOREMOST GOAL IS TO PROVIDE A PRESCHOOL EXPERIENCE THAT PREPARES CHILDREN FOR FUTURE SUCCESS, BOTH IN SCHOOL AND IN LIFE, BY SHOWING THEM HOW TO SOLVE PROBLEMS, GET ALONG WITH OTHERS AND BE COMPETENT AND RESPONSIBLE INDIVIDUALS.Desc
Total Program Service Expenses$237,280TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 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 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 OutstandingYes (1)LoanOutstandingInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4154888018PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 TARRY ROADAddressLine1Txt
CitySAN ANSELMOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94960ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DENISE WAITE
CEO/DIRECTOR40.00Yes (X)Yes (X)$84,515$0$0
DAVE HEIER
CFO/DIRECTOR5.00Yes (X)Yes (X)$0$0$0
JIM WAITE
SECRETARY/DIRECTOR5.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$84,515TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND PROCESSING611710$243,022$243,022
OTHER INCOME611710$4,000$4,000
FieldValueIRS element (for citing)
Total Program Service Revenue$247,022TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28TotalRevenueColumnAmt
Exclusion$28ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$72TotalRevenueColumnAmt
Exclusion$72ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$72OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$247,122TotalRevenueColumnAmt
Related Or Exempt Func Income$247,022RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$100ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$84,515TotalAmt
Program Services$84,515ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$54,339TotalAmt
Program Services$54,339ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,394TotalAmt
Program Services$14,394ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,575TotalAmt
Management And General$6,575ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,300TotalAmt
Management And General$6,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,640TotalAmt
Program Services$3,640ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,365TotalAmt
Program Services$8,286ProgramServicesAmt
Management And General$2,079ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$53,012TotalAmt
Program Services$53,012ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,405TotalAmt
Program Services$3,405ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,321TotalAmt
Program Services$5,321ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTUITION REFUNDDesc
Total$7,296TotalAmt
Program Services$7,296ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,072TotalAmt
Program Services$3,072ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$252,234TotalAmt
Program Services$237,280ProgramServicesAmt
Management And General$14,954ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$54,594BOYAmt
EOY$91,287EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,053BOYAmt
EOY$3,351EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,750BOYAmt
EOY$16,658EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$46,810LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$30,459LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,756BOYAmt
EOY$16,351EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$88,153BOYAmt
EOY$127,647EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,570EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$26EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$51,983EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$54,579EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$88,153BOYAmt
EOY$73,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$88,153BOYAmt
EOY$73,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$88,153BOYAmt
EOY$127,647EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,112ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$9,973PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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 D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$28,551OtherCostOrOtherBasisAmt
Depreciation$13,662DepreciationAmt
Book Value$14,889BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,259OtherCostOrOtherBasisAmt
Depreciation$16,797DepreciationAmt
Book Value$1,462BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,351TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs0MaintainRacialCompRecsInd
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 Rcvd0GovernmentFinancialAidRcvdInd
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 3STUDENT SOLICITATION IS DONE MAINLY BY WORD OF MOUTH AND DISTRIBUTION OF THE SCHOOL BROCHURE. THE SCHOOL'S POLICY OF NONDISCRIMINATION IS COMMUNICATED TO THE COMMUNITY.
SCHEDULE E, PART I, LINE 4THE DIRECTORS BELIEVE THEY CAN DEMONSTRATE THAT ALL PROGRAMS ARE GIVEN ON A NONDISCRIMINATORY BASIS.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonMARGOT ENBOMPersonNm
Relationship With OrgFORMER TRUSTEERelationshipWithOrgTxt
Loan PurposeGENERAL LOANLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Balance Due$26BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$26TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2DENISE WAITE AND JIM WAITE HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 AND ALL SCHEDULES IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE DISCLOSED UPON WRITTEN REQUEST.
FORM 990, PART XII, LINE 1:THE SCHOOL CHANGED ITS ACCOUNTING METHOD FROM CASH TO ACCRUAL FOR TAX YEAR 2020. THIS RESULTED IN A PRIOR PERIOD ADJUSTMENT FOR THE LIABILITIES NOT REPORTED IN THE 2019 FORM 990, PART X. THERE WAS NO CHANGE IN TAX LIABILITY RELATED TO THIS CHANGE IN ACCOUNTING METHOD.

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