COTTONWOOD DAY SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COTTONWOOD DAY SCHOOL (EIN 47-2779835)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-02-17
- IRS object ID
- 202510489349300711
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-17T09:54:09-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810348775 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUNKERMIERCLARKCAMPANELLASTEVENSPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3060 CABERNET DR STE 2 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472779835 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COTTONWOOD DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COTT | BusinessNameControlTxt |
| Phone | 4065863409 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10180 COTTONWOOD ROAD | AddressLine1Txt |
| City | BOZEMAN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59718 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY WOOD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4065863409 | PhoneNum |
| Signature | 2025-02-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TYLER BRYANT CPA | PreparerPersonNm |
| PTIN | P01375059 | PTIN |
| Phone | 4064426901 | PhoneNum |
| Preparation | 2025-01-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AMY WOOD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10180 COTTONWOOD ROAD | AddressLine1Txt |
| City | BOZEMAN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59718 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,137,089 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COTTONWOODDAYSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | AT 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 Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $318,529 | PYContributionsGrantsAmt |
| CY Contributions Grants | $597,241 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $331,514 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $416,921 | CYProgramServiceRevenueAmt |
| PY Investment Income | $973 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,255 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$30,962 | PYOtherRevenueAmt |
| CY Other Revenue | $74,445 | CYOtherRevenueAmt |
| PY Total Revenue | $620,054 | PYTotalRevenueAmt |
| CY Total Revenue | $1,091,862 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,360 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $442,014 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $584,764 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $88,387 | PYOtherExpensesAmt |
| CY Other Expenses | $115,273 | CYOtherExpensesAmt |
| PY Total Expenses | $542,761 | PYTotalExpensesAmt |
| CY Total Expenses | $718,037 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $77,293 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $373,825 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $190,778 | TotalAssetsBOYAmt |
| Total Assets EOY | $222,822 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,828 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,727 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $183,950 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $185,095 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AT 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $450,832 | ExpenseAmt |
| Grant | $18,000 | GrantAmt |
| Revenue | $416,921 | RevenueAmt |
| Desc | COTTONWOOD DAY SCHOOL IN BOZEMAN, MT IS THE FIRST AND ONLY PRIVATE, NONPROFIT 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, MULTISENSORY PROGRAMS ARE SUCCESSFUL IN TEACHING STUDENTS WITH LEARNING DISABILITIES. THE FUNDAMENTALS OF LANGUAGE AND READING. AT COTTONWOOD DAY SCHOOL, WE INTEGRATE A MULTISENSORY 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. | Desc |
| Total Program Service Expenses | $450,832 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4065863409 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10180 COTTONWOOD ROAD | AddressLine1Txt |
| City | BOZEMAN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59718 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MEGHAN LARSON | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHANIE UTER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEREDITH SCULLY | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTINE PRICE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTIN ARMER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY WOOD | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $78,016 | $0 | $2,734 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $78,016 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,734 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $40,465 | FundraisingAmt |
| All Other Contributions | $556,776 | AllOtherContributionsAmt |
| Noncash Contributions | $376,149 | NoncashContributionsAmt |
| Total Contributions | $597,241 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $416,921 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $416,921 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $416,921 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,605 | TotalRevenueColumnAmt |
| Exclusion | $2,605 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $35,350 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $650 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $650 | TotalRevenueColumnAmt |
| Exclusion | $650 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $81,077 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $40,465 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $9,877 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,200 | TotalRevenueColumnAmt |
| Exclusion | $71,200 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $3,050 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,050 | TotalRevenueColumnAmt |
| Exclusion | $3,050 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $195 | TotalRevenueColumnAmt |
| Exclusion | $195 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $195 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,091,862 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $416,921 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $77,700 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,000 | TotalAmt |
| Program Services | $18,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,500 | TotalAmt |
| Management And General | $85,500 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,613 | TotalAmt |
| Program Services | $367,335 | ProgramServicesAmt |
| Management And General | $60,278 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,405 | TotalAmt |
| Program Services | $10,010 | ProgramServicesAmt |
| Management And General | $14,395 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,246 | TotalAmt |
| Program Services | $31,915 | ProgramServicesAmt |
| Management And General | $15,331 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,221 | TotalAmt |
| Program Services | $2,043 | ProgramServicesAmt |
| Management And General | $34,178 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,895 | TotalAmt |
| Management And General | $3,895 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,970 | TotalAmt |
| Management And General | $4,970 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,858 | TotalAmt |
| Program Services | $1,920 | ProgramServicesAmt |
| Management And General | $23,938 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113 | TotalAmt |
| Management And General | $113 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,017 | TotalAmt |
| Management And General | $2,017 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $26,799 | $15,718 | $11,081 |
| BANK AND CREDIT CARD FE | $8,687 | $257 | $8,430 |
| PRINTING AND PUBLICATIO | $5,530 | $2,734 | $2,796 |
| CREDIT LOSS | $900 | $900 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283 | TotalAmt |
| Management And General | $283 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,037 | TotalAmt |
| Program Services | $450,832 | ProgramServicesAmt |
| Management And General | $267,205 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,543 | BOYAmt |
| EOY | $41,371 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $26,182 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,757 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,871 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,573 | BOYAmt |
| EOY | $17,886 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,662 | BOYAmt |
| EOY | $135,783 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,778 | BOYAmt |
| EOY | $222,822 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,828 | BOYAmt |
| EOY | $37,727 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,828 | BOYAmt |
| EOY | $37,727 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,594 | BOYAmt |
| EOY | $161,667 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,356 | BOYAmt |
| EOY | $23,428 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,950 | BOYAmt |
| EOY | $185,095 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,778 | BOYAmt |
| EOY | $222,822 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $373,825 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $13,938 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$336,000 | DonatedServicesAndUseFcltsAmt |
| Prior Period Adjustments | -$10,469 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$40,149 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,764 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,171 | DepreciationAmt |
| Book Value | $13,593 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,993 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,700 | DepreciationAmt |
| Book Value | $4,293 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,886 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MORGAN STANLEY | Desc |
| Book Value | $135,783 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $135,783 | TotalBookValueSecuritiesAmt |
| Total Rev Etc Audited Fincl Stmt | $1,097,677 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $13,938 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $9,877 | OtherRevenueAmt |
| Revenue Not Reported | $23,815 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,073,862 | RevenueSubtotalAmt |
| Other Revenues Not Included | $18,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $18,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,091,862 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,086,063 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $336,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $50,026 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $386,026 | ExpensesNotReportedAmt |
| Expenses Subtotal | $700,037 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $18,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $718,037 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING DIRECT EXPENSES |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARHSIP INCOME |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING DIRECT EXPENSES IN KIND EXPENSE |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSE |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE FOLLOWING IS PUBLISHED THAT COTTONWOOD DAY SCHOOL IS A PRIVATE, NONPROFIT SCHOOL IN BOZEMAN FOR STUDENTS WITH LEARNING DISABILTIES. GRADES 1-8. 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 AS 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. THIS INFORMATION CAN BE FOUND ON THE ORGANIZATION'S WEBSITE, BROCHURES, AND DURING OPEN HOUSES. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVED GRANTS FROM THE STATE OF MONTANA OFFICE OF THE GOVERNOR AND THE STATE OF MONTANA OFFICE OF PUBLIC INSTRUCTION. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $72,257 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $29,483 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $42,774 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $1,734 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $5,851 | OtherDirectExpensesEvent1Amt |
| Event2 | GIVE BIG | Event2Nm |
| Gross Receipts Event2 | $9,916 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $9,916 | CharitableContriEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $8,820 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,066 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $7,754 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,293 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $90,993 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $40,465 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $50,528 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $1,734 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,144 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,878 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $40,650 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $3,050 | GrossRevenueOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $3,050 | GrossRevenueTotalGamingAmt |
| Net Gaming Income Summary | $3,050 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed | 0 | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 10 | RecipientCnt |
| Cash Grant | $18,000 | CashGrantAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION ITEMS FOR ANNUAL FUNDRAISER | 57 | $29,483 | FAIR MARKET VALUE |
| Yes (X) | CURRICULUM DEVELOPMENT | 1 | $5,000 | |
| Yes (X) | SCHOOL SUPPLIES | 2 | $3,000 | FAIR MARKET VALUE |
| Yes (X) | SCHOOL ARE DEVELOPMENT | 1 | $1,600 | FAIR MARKET VALUE |
| Yes (X) | SNACKS AND SUUPLIES FOR EVENT | 9 | $566 | FAIR MARKET VALUE |
| Yes (X) | COOKIES FOR WINTER WONDERLAND | 1 | $500 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD REVIEWS THE FORM 990 RIOR TO SUBMISSION TO THE INTERAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND EMPLOYEES MUST DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS AS SOON AS THEY ARE KNOW. THIS IS DISCUSSED IN MEETINGS HELD WITH BOARD MEMBERS, MANAGEMENT, AND STAFF ON A REGULAR BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | IN KIND EXPENSES -40,149. |
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