DESERT GARDEN MONTESSORI SCHOOL INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- DESERT GARDEN MONTESSORI SCHOOL INC (EIN 83-0345361)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201801359349300305
- Schema version
- 2016v3.0
- 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 L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-14T10:35:54-00:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sandra A Turner CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7650 S McClintock Drive Ste 103-366 | AddressLine1Txt |
| City | Tempe | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85284 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830345361 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Desert Garden Montessori School Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DESE | BusinessNameControlTxt |
| Phone | 4804699833 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5130 E Warner Road | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 850443363 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Shetal Walters | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Sandra A Turner | PreparerPersonNm |
| Phone | 4806957699 | PhoneNum |
| Preparation | 2018-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Shetal Walters | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5130 E Warner Road | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85044 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,821,950 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.desertgardenmontessori.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | Desert Garden Montessoris mission is to create an environment for children in which they are encouraged to explore, create, learn, socialize and celebrate their unique talents. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 108 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $689,311 | PYContributionsGrantsAmt |
| CY Contributions Grants | $916,497 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,486,656 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,710,402 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,614 | PYInvestmentIncomeAmt |
| CY Investment Income | -$33,219 | CYInvestmentIncomeAmt |
| PY Other Revenue | $16,712 | PYOtherRevenueAmt |
| CY Other Revenue | -$10,867 | CYOtherRevenueAmt |
| PY Total Revenue | $3,239,293 | PYTotalRevenueAmt |
| CY Total Revenue | $3,582,813 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,012,247 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,436,253 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $109,806 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,181,664 | PYOtherExpensesAmt |
| CY Other Expenses | $1,441,665 | CYOtherExpensesAmt |
| PY Total Expenses | $3,193,911 | PYTotalExpensesAmt |
| CY Total Expenses | $3,877,918 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $45,382 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$295,105 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $912,062 | TotalAssetsBOYAmt |
| Total Assets EOY | $792,363 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $962,350 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,132,572 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$50,288 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$340,209 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Desert Garden Montessoris mission is to create an environment for children in which they are encouraged to explore, create, learn, socialize and celebrate their unique talents. The School is committed to developing within each child a sense of responsibiltiy and interdependence with their community and the world. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,577,281 | ExpenseAmt |
| Revenue | $2,710,401 | RevenueAmt |
| Desc | The Schools Montessori approach is a system of education, which encompasses both a philosophy of the childs growth and a rationale for guiding such growth. It is based on the childs developmental needs for freedom within limits. In addition a carefully prepared environment guarantees exposure to materials and experiences to develop intelligence as well as physical and psychological abilities. It is designed to take full advantage of the self-motivation process, the unique abilities of children, and allow them to develop their own capabilities and inner gifts. The School serves more than 200 children from infant programs to middle school students. The curriculum is designed to serve the whole child in an integrated approach. | Desc |
| Total Program Service Expenses | $3,577,281 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 108 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Form8886 T Filed | false | Form8886TFiledInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Shetal Walters | PersonNm |
| Phone | 4804969833 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5130 E Warner Rd | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85044 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Shetal Walters | ||||||
| School Director/President | 040.00 | Yes (X) | Yes (X) | $98,951 | $0 | $0 |
| Jorganne Forbes | ||||||
| Secretary | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jill Carson | ||||||
| Treasurer | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Stephanie Cook | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Walters | ||||||
| Vice President | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $98,951 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $1,398 | FederatedCampaignsAmt |
| Fundraising | $74,805 | FundraisingAmt |
| All Other Contributions | $840,294 | AllOtherContributionsAmt |
| Noncash Contributions | $60,728 | NoncashContributionsAmt |
| Total Contributions | $916,497 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition | 611710 | $2,161,388 | $2,161,388 |
| Organic lunches and snacks | 611710 | $311,510 | $311,510 |
| Enrichment classes and school trips | 611710 | $237,504 | $237,504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,710,402 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,971 | TotalRevenueColumnAmt |
| Exclusion | $2,971 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $177,664 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $213,854 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$36,190 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,190 | TotalRevenueColumnAmt |
| Exclusion | -$36,190 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $9,411 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $74,805 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $25,283 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,872 | TotalRevenueColumnAmt |
| Exclusion | -$15,872 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Facility rent | Desc |
| Business | 532000 | BusinessCd |
| Total Revenue Column | $5,005 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,005 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,005 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,582,813 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,715,407 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$49,091 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,951 | TotalAmt |
| Program Services | $77,182 | ProgramServicesAmt |
| Management And General | $14,842 | ManagementAndGeneralAmt |
| Fundraising | $6,927 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,042,448 | TotalAmt |
| Program Services | $1,876,100 | ProgramServicesAmt |
| Management And General | $104,232 | ManagementAndGeneralAmt |
| Fundraising | $62,116 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,304 | TotalAmt |
| Program Services | $109,466 | ProgramServicesAmt |
| Management And General | $6,288 | ManagementAndGeneralAmt |
| Fundraising | $3,550 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,550 | TotalAmt |
| Program Services | $160,128 | ProgramServicesAmt |
| Management And General | $9,762 | ManagementAndGeneralAmt |
| Fundraising | $5,660 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,681 | TotalAmt |
| Program Services | $2,386 | ProgramServicesAmt |
| Management And General | $1,211 | ManagementAndGeneralAmt |
| Fundraising | $84 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,945 | TotalAmt |
| Program Services | $148,479 | ProgramServicesAmt |
| Management And General | $3,562 | ManagementAndGeneralAmt |
| Fundraising | $1,904 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,274 | TotalAmt |
| Program Services | $4,905 | ProgramServicesAmt |
| Management And General | $264 | ManagementAndGeneralAmt |
| Fundraising | $105 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,937 | TotalAmt |
| Program Services | $192,072 | ProgramServicesAmt |
| Management And General | $10,237 | ManagementAndGeneralAmt |
| Fundraising | $5,628 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,403 | TotalAmt |
| Program Services | $35,942 | ProgramServicesAmt |
| Management And General | $2,190 | ManagementAndGeneralAmt |
| Fundraising | $1,271 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $540,339 | TotalAmt |
| Program Services | $498,236 | ProgramServicesAmt |
| Management And General | $27,797 | ManagementAndGeneralAmt |
| Fundraising | $14,306 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,675 | TotalAmt |
| Program Services | $14,743 | ProgramServicesAmt |
| Management And General | $1,767 | ManagementAndGeneralAmt |
| Fundraising | $165 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,756 | TotalAmt |
| Program Services | $1,141 | ProgramServicesAmt |
| Management And General | $439 | ManagementAndGeneralAmt |
| Fundraising | $176 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,732 | TotalAmt |
| Program Services | $11,672 | ProgramServicesAmt |
| Management And General | $2,060 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,197 | TotalAmt |
| Program Services | $35,017 | ProgramServicesAmt |
| Management And General | $6,180 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Classroom supplies, materials and texts | $59,606 | $59,606 |
| Organic lunch and snacks | $133,117 | $133,117 |
| Enrichment classes and trips | $133,888 | $133,888 |
| License and permits | $4,423 | $4,423 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,692 | TotalAmt |
| Program Services | $78,778 | ProgramServicesAmt |
| Fundraising | $7,914 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,877,918 | TotalAmt |
| Program Services | $3,577,281 | ProgramServicesAmt |
| Management And General | $190,831 | ManagementAndGeneralAmt |
| Fundraising | $109,806 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,442 | BOYAmt |
| EOY | $100,195 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,611 | BOYAmt |
| EOY | $1,254 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $407,029 | BOYAmt |
| EOY | $269,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $442,676 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $171,360 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,422 | BOYAmt |
| EOY | $271,316 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,718 | BOYAmt |
| EOY | $136,860 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,840 | BOYAmt |
| EOY | $13,533 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,062 | BOYAmt |
| EOY | $792,363 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,583 | BOYAmt |
| EOY | $161,361 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $433,872 | BOYAmt |
| EOY | $297,386 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,711 | BOYAmt |
| EOY | $132,185 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,338 | BOYAmt |
| EOY | $540,757 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,846 | BOYAmt |
| EOY | $883 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $962,350 | BOYAmt |
| EOY | $1,132,572 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$50,288 | BOYAmt |
| EOY | -$340,209 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$50,288 | BOYAmt |
| EOY | -$340,209 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,062 | BOYAmt |
| EOY | $792,363 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$295,105 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $31,806 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$26,622 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $128,126 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,451 | DepreciationAmt |
| Book Value | $112,675 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,783 | OtherCostOrOtherBasisAmt |
| Depreciation | $75,802 | DepreciationAmt |
| Book Value | $9,981 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $228,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $80,107 | DepreciationAmt |
| Book Value | $148,660 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $271,316 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Checks in excess of bank account balance | |
| Other liabilities | $883 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $883 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Dream Event | Event1Nm |
| Gross Receipts Event1 | $84,216 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $74,805 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $9,411 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $16,354 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $8,929 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $84,216 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $74,805 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $9,411 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $16,354 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,929 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $25,283 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$15,872 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition Assistance | GrantTypeTxt |
| Recipient | 134 | RecipientCnt |
| Cash Grant | $685,080 | CashGrantAmt |
| Non Cash Assistance | $52,062 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | Tuition grants | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III Line 1 | FormAndLineReferenceDesc |
| Explanation | The school provides tuition assistance grants for students with a need for assistance. The tuition assistance is provided based on need. Tuition assistance is provided in three ways in exchange for services provided to the school by the students parents 30,632 direct reduction of tuition for grants 21,430 and grant funding from 3rd party private tuition organizations 685,080. Since all grants and services are for DGM tuition, no grant monitoring is required for grants made within the organization. Grants provided to students by 3rd party tuition organizations follow their individual grant criteria and regulations for private school tuition grant organizations imposed by the state of Arizona. These 3rd party grants are cash contributions to the organization and are applied against tuition owed by the students. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd | Loan From OrganizationLoanFromOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| DGM LLC | ||||||||
| Related party ownership | LOC | Yes (X) | $214,357 | $214,357 | false | Yes (true) | Yes (true) | |
| Shetal and James Walters | ||||||||
| Related party | Offset to LOC | -$82,173 | -$82,173 | false | Yes (true) | false | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $132,184 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DGM LLCJames & Shetal Walters | |||
| Directors/Officers | $289,396 | Lease payment on facility | false |
| DGM LLCJames & Shetal Walters | |||
| Directors/Officers | $6,526 | LOC net repayment/advances | false |
| Tiffins 2 U | |||
| Directors/Officers | $4,500 | Rents for use of faciltiy | false |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $60,728 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Section B, Line 11 | The School provides a copy of the Form 990 electronically to all members of the Board of Directors before filing the return. In addition, the Form 990 is reviewed and approved by the Director before filing. |
| Form 990, Part VI, Section B, Line 12c | The Board of Directors makes an annual disclosure of any conflicts of interest. The Director monitors the forms and issues and notifies the Board of Directors if any member has a conflict regarding an issue. Members of the Board of Directors are also required to disclose if a conflict of interest impacts a discussion or issue. |
| Form 990, Part VI, Section B, Line 15a/15b | The School Directors annual compensation is disclosed to the Board of Directors. The compensation is based on comparisons to similar schools and the level the School can pay based on the annual budget. |
| Form 990, Part VI, Section C, Line 19 | The School makes its Form 1023, Form 990, nondiscrimination policy, and conflict of interest policy available to the public upon request at the School office during regular business hours. The nondiscrimination policy is also included in all enrollment packets and is published on the Schools website. The Schools Form 990 is also available on online at Guidestar.org. |
| Form 990, Part XI, Line 8 | A prior year adjustment was made to tuition receivable that was posted as part of the perparation of the GAAP basis compiled financial statements for the year ended June 30, 2017. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DGM LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5130 E Warner Rd | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85044 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860850008 | EIN |
| Primary Activities | Rental Property | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | NA | PredominantIncomeTypeTxt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Desert Garden Montessori LLC (DGM LLC) | ||
| e | $500,000 | Cash |
| Desert Garden Montessori LLC (DGM LLC) | ||
| k | $289,396 | Cash |
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