2020-07-06T15:37:40-05:00 2019-06-30 431001367 BROWN SMITH WALLACE LLP 6 CITYPLACE DRIVE SUITE 900 ST LOUIS MO 63141 990 2018-07-01 430667478 MIRIAM FOUNDATION MIRI 3149626059 501 BACON AVENUE WEBSTER GROVES MO 63119 ANDREW THORP EXECUTIVE DIRECTOR 3149626059 2020-07-06 1 JENNIFER M VACHA P01251998 3149831200 199.119.121.196 2020-07-06 15:36:51 CD P 785B99766B5A4B8F99F62A4563056C7E7C0A4775 FF6DAE95DF9B5EE229D2705D1317B3FF25CB6E44 2018 2021-01-29 14:40:06Z ANDREW THORP 501 BACON AVENUE WEBSTER GROVES MO 63119 9718836 0 X WWW.MIRIAMSTL.ORG X 1955 MO MIRIAM IMPROVES THE QUALITY OF LIFE FOR CHILDREN WITH LEARNING DIFFERENCES AND THEIR FAMILIES. 27 27 211 200 0 0 2846940 907977 5679851 6385574 235986 317669 370235 404801 9133012 8016021 1492210 1584230 0 0 4837998 4873213 0 0 356567 1470586 1788537 7800794 8245980 1332218 -229959 21485815 21609800 3715262 4069459 17770553 17540341 X MIRIAM IMPROVES THE QUALITY OF LIFE FOR CHILDREN WITH LEARNING DIFFERENCES AND THEIR FAMILIES THROUGH INNOVATIVE AND COMPREHENSIVE PROGRAMS. 0 0 3286046 1029065 2810155 MIRIAM SCHOOL: MIRIAM OPERATES AN INDEPENDENT SCHOOL FOR 93 CHILDREN AGES PRE-K THROUGH 8TH GRADE WITH LEARNING DIFFERENCES IN THE AREA OF SPEECH, LANGUAGE, MOTOR, SENSORY, ATTENTION, ACADEMICS, OR SOCIAL COMMUNICATION. CLASSROOM SIZES ARE MAINTAINED AT 8-10 STUDENTS TO OPTIMIZE EACH CHILD'S ABILITY TO LEARN. 2147700 555165 1571697 MIRIAM ACADEMY: MIRIAM ACADEMY HIGH SCHOOL PROGRAM FOR STUDENTS WITH LEARNING DIFFERENCES, TAILORED TO THE STRENGTHS AND ASPIRATIONS OF EACH STUDENT. MIRIAM ACADEMY SERVES 54 STUDENTS, WITH AVERAGE TO ABOVE AVERAGE INTELLIGENCE, WHO EXPERIENCE LEARNING CHALLENGES IN THE AREAS OF LANGUAGE, READING, MATH, SENSORY, AND SOCIAL SKILLS DEVELOPMENT. 1757580 1866901 MIRIAM LEARNING CENTER: MIRIAM OPERATES A LEARNING CENTER TO PROVIDE SPECIALIZED SERVICES FOR STUDENTS AGES 3-25 WITH LEARNING DIFFERENCES. SERVICES OFFERED INCLUDE IQ AND PSYCHOLOGICAL TESTING, SOCIAL SKILLS GROUPS, RECREATION CLASSES, SPECIAL EDUCATION TUTORING, IN-SCHOOL SUPPORTS (ST. LOUIS CHARTER AND PRIVATE SCHOOLS), AND OCCUPATIONAL, MUSIC, AND SPEECH THERAPY. SPECIALIZED SERVICES ARE PROVIDED TO OVER 1,075 CHILDREN ANNUALLY. 67070 136821 MIRIAM SUMMER CAMP: MIRIAM SUMMER CAMP OFFERS BOTH FULL AND HALF DAY CAMP SESSIONS FOR CHILDREN WITH LEARNING DIFFERENCES. CAMP SESSIONS OFFERED INCLUDE OCCUPATIONAL THERAPY, SOCIAL SKILLS, PROJECT-BASED LEARNING, ACADEMIC TUTORING, AND NON-COMPETITIVE SPORTS. BEFORE AND AFTER CARE IS ALSO AVAILABLE. 67070 136821 7258396 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 1 211 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3149626059 501 BACON AVENUE WEBSTER GROVES MO 63119 SUSIE LUTEN PRESIDENT 1.00 X X 0 0 0 KRISTEN BOWSER VP OF DEVELOPMENT 1.00 X X 0 0 0 MATT FISHER VP OF PROGRAMS 1.00 X X 0 0 0 PHIL MAINQUIST VP OF ADMINISTRATION 1.00 X X 0 0 0 ANDY GREENBERG SECRETARY 1.00 X X 0 0 0 LAURIE CARO IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 TRISH WINCHELL AT-LARGE 1.00 X 0 0 0 DAN BINDLER DIRECTOR 1.00 X 0 0 0 STEPHANIE DEPLANTY DIRECTOR 1.00 X 0 0 0 LINDA ESTELL DIRECTOR 1.00 X 0 0 0 BILL FLORENT DIRECTOR 1.00 X 0 0 0 LANIE GOLDENBERG DIRECTOR 1.00 X 0 0 0 JAY GOLDER DIRECTOR 1.00 X 0 0 0 GAYLE D JONES AVP DIRECTOR 1.00 X 0 0 0 ROBERT JONES DIRECTOR 1.00 X 0 0 0 JONI KARANDJEFF DIRECTOR 1.00 X 0 0 0 LINDA KINTZ DIRECTOR 1.00 X 0 0 0 RAY KLEEMAN PHD DIRECTOR 1.00 X 0 0 0 JEFFREY KORN DIRECTOR 1.00 X 0 0 0 LARRY LANGSAM DIRECTOR 1.00 X 0 0 0 MARTI REICHMAN DIRECTOR 1.00 X 0 0 0 STEVE ROSENBLUM DIRECTOR 1.00 X 0 0 0 JUDI SCISSORS DIRECTOR 1.00 X 0 0 0 KAREN TEITELBAUM DIRECTOR 1.00 X 0 0 0 ANGELA M VITALE DIRECTOR 1.00 X 0 0 0 CAROL WALTON DIRECTOR 1.00 X 0 0 0 HARRY WITTE DIRECTOR 1.00 X 0 0 0 ANDREW THORP EXECUTIVE DIRECTOR 40.00 X 164712 0 16651 CYNDI LUDWINSKI DIRECTOR OF FIN/ADM 40.00 X 87195 0 1346 SUSAN JACKSON HEAD OF SCHOOL 40.00 X 111092 0 13418 362999 0 31415 2 0 1 0 LAWLOR CORPORATION 1440 HANLEY INDUSTRIAL DRIVE ST LOUIS MO 63144 CONSTRUCTION 3992902 HAWK ISOLUTIONS GROUP 16024 MANCHESTER ROAD ST LOUIS MO 63011 TECHNOLOGY 158054 BOND ARCHITECTS INC 222 S CENTRAL AVENUE ST LOUIS MO 63105 ARCHITECTURE 105211 3 66512 841465 35374 907977 SCHOOL TUITION 611110 4381852 4381852 LEARNING CENTER 611110 1866901 1866901 SUMMER CAMP 611110 136821 136821 6385574 317923 317923 1300000 1300254 -254 -254 -254 77078 66512 59830 17248 17248 719315 342731 376584 376584 MISCELLANEOUS INCOME 900099 10969 10969 10969 8016021 6385574 0 722470 1584230 1584230 298345 51286 195773 51286 3952079 3519620 256506 175953 28006 23555 2863 1588 272295 235239 17961 19095 322488 276284 30203 16001 77495 76350 1145 17500 17500 27411 27411 136039 129155 5410 1474 65902 63543 1489 870 254954 195441 18307 41206 102167 91309 7592 3266 373986 323655 30046 20285 31874 27628 1415 2831 95531 95150 229 152 521467 502245 13300 5922 38414 35901 1713 800 MISCELLANEOUS 30109 27805 2154 150 DONOR APPRECIATION 15688 15688 8245980 7258396 631017 356567 303775 424773 3592195 1868802 2710859 1552456 139232 156281 100081 98183 10519088 2917685 6384245 7601403 8255428 9907902 21485815 21609800 1498577 547448 338918 485347 1874092 3033191 3675 3473 3715262 4069459 X 8401217 9851224 5921927 0 3447409 7689117 17770553 17540341 21485815 21609800 X -229959 -52184 51931 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4156021 250815 89724 168504 4328056 4077377 36438 272413 230207 4156021 3557261 317225 417048 214157 4077377 3150095 636564 -50953 178445 3557261 2504903 572349 72843 3150095 0.07700 0.92300 0.00000 0 0 9080118 2209797 6870321 282267 237571 44696 1156703 470317 686386 7601403 CHARITABLE GIFT ANNUITY PAYABLE 3473 3473 X 6412445 -52184 60249 8065 6404380 27411 1584230 1611641 8016021 6642657 8318 8318 6634339 27411 1584230 1611641 8245980 PART X, LINE 2: MIRIAM FOUNDATION IS ORGANIZED AS A MISSOURI NONPROFIT CORPORATIONS AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(II), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER IRC SECTIONS 509(A)(1) AND (3). ANNUALLY MIRIAM FOUNDATION IS REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, MIRIAM IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. MIRIAM HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MIRIAM HAS ADDRESSED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR INCOME TAXES. IN THAT REGARD, MIRIAM HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY, AT THIS TIME, TO COVER ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECOVERY OF PREVIOUSLY WRITTEN OFF PLEDGE RECEIVABLE 60,588. CHANGE IN SPLIT-INTEREST AGREEMENT VALUE -339. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE IN F/S 1,584,230. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 8,318. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE IN F/S 1,584,230. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 MIRIAM IS A MEMBER OF THE INDEPENDENT SCHOOLS OF ST. LOUIS (ISSL). ISSL RUNS PRINT ADS SEVERAL TIMES A YEAR TO PUBLICIZE THAT ALL ISSL SCHOOLS HAVE A NONDISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FUNDS FROM THE MISSOURI DEPARTMENT OF MENTAL HEALTH AND THE ST. LOUIS COUNTY CHILDREN'S SERVICE FUND WHICH ARE REPORTED WITHIN THE MIRIAM LEARNING CENTER'S RECEIPTS. WINE EVENT 83500 36810 46690 11428 871 19033 TRIVIA NIGHT 41373 27679 13694 554 163 350 14341 4 18717 2023 16694 272 6041 6777 143590 66512 77078 826 17632 1221 40151 59830 17248 1 TUITION ASSISTANCE 90 1584230 PART I, LINE 2: THE ORGANIZATION MAINTAINS DOCUMENTATION TO SUPPORT THE PROCESS FOR AWARDING TUITION ASSISTANCE TO FAMILIES/STUDENTS. TUITION ASSISTANCE IS AWARDED AS A DIRECT REDUCTION OF TUITION FEES INCURRED. FAMILIES/STUDENTS DO NOT RECEIVE CASH OR FUNDS DIRECTLY. X 0 0 0 0 0 0 0 0 0 ANDREW THORP EXECUTIVE DIRECTOR 124712 0 40000 0 0 0 2779 0 13872 0 181363 0 0 0 PART I, LINE 3 THE SALARY OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. SCHEDULE J, PART 1, LINE 2: MIRIAM FOUNDATION HAS AN ACCOUNTABLE PLAN IN PLACE FOR ALL EMPLOYEES AND REQUIRES SUBSTANTIATION PRIOR TO REIMBURSING OR ALLOWING EXPENSES INCURRED. HOWEVER, THE ORGANIZATION DOES NOT PROVIDE FOR ANY OF THE ITEMS NOTED IN LINE 1A. X 5 22970 FMV X AUCTION ITEMS 102 12404 FMV 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE JULY 2018, THE MIRIAM FOUNDATION AMENDED ITS ARTICLES OF INCORPORATION AND BY-LAWS. A SIGNIFICANT CHANGE TO THE AMENDED BY-LAWS INCLUDED AN UPDATE TO THE COMPENSATION POLICY FOR DIRECTORS. THIS UPDATE ALLOWS DIRECTORS TO RECEIVE REASONABLE COMPENSATION FOR THE PERFORMANCE OF SERVICES PROVIDED TO THE FOUNDATION IN ANY CAPACITY SEPARATE FROM HIS OR HER RESPONSIBILITIES AS A DIRECTOR WHEN SO AUTHORIZED BY A MAJORITY OF THE DIRECTORS THEN IN OFFICE AND IN ACCORDANCE WITH THE FOUNDATION'S CONFLICT OF INTEREST POLICY. THE ORGANIZATION ALSO AMENDED ITS BYLAWS EFFECTIVE JANUARY 2019 TO CLARIFY TERM LIMITS FOR DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDES A DRAFT COPY OF THE 990 TO THE FINANCE COMMITTEE FOR APPROVAL. ANY NECESSARY CHANGES ARE COMMUNICATED AND INCORPORATED INTO THE RETURN PRIOR TO FILING WITH IRS. ONCE THE DRAFT 990 IS APPROVED BY THE FINANCE COMMITTEE, AN ELECTRONIC COPY IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBERS AND THEY DOCUMENT RECEIPT. THIS INCLUDES DISCLOSURE OF ANY RELATIONSHIPS OR ACTIVITIES THAT COULD BE CONSIDERED A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -8,318. RECOVERY OF PREVIOUSLY WRITTEN OFF PLEDGE RECEIVABLE 60,588. CHANGE IN SPLIT-INTEREST VALUE -339. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.