2017-04-26T13:31:00-05:00 2016-06-30 954557617 Harrington Group CPAs LLP 234 East Colorado Blvd Suite M150 Pasadena CA 91101 990 2015-07-01 942693186 Advaita Society- Mount Madonna School ADVA 4088472717 491 Summit Road Watsonville CA 95076 Ronald Bingham Treasurer 4088472717 2017-04-26 1 Tonetta L Conner CPA P01775198 6264036801 2015 2021-01-29 14:40:06Z Mount Madonna School Judith S Diffenbaugh 491 Summit Road Watsonville CA 95076 4169667 0 X www.MountMadonnaSchool.org X 1979 CA To provide a private preschool, elementary and secondary school that is dedicated to excellent academics, positive character development and creative self-expression. 15 7 105 50 0 0 390668 530634 2789806 3567842 3948 -2361 14343 10649 3198765 4106764 480659 593658 0 0 2068304 2202230 0 0 110530 644739 1168174 3193702 3964062 5063 142702 5118991 5170746 2444645 2369883 2674346 2800863 X Accredited by the California Association of Independent Schools and the Western Association of Schools and Colleges to provide a private preschool, elementary and secondary school that is dedicated to excellent academics, positive character development and creative self-expression. 0 0 2865250 593658 3387842 To provide a private preschool, elementary and secondary school that is dedicated to excellent academics, positive character development and creative self-expression.During the year covered, 180 days of care were provided to 195 students. 2865250 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 19 0 1 105 1 0 0 0 0 0 1 1 0 1 1 1 0 X 15 7 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X Ronald Bingham Treasurer 4088472717 491 Summit Road Watsonville CA 95076 Judith Sarada Diffenbaugh PhD President 2.00 X X 0 0 0 Henry Ward Mailliard Vice President 30.00 X X 15500 0 360 Ronald Bingham Treasurer 4.00 X X 0 0 0 Mary McDonald Secretary 40.00 X X 60553 0 14820 Gerald Friedberg Trustee 1.00 10.00 X 0 0 0 John Diffenbaugh Trustee 1.00 X 0 0 0 Kieran Farley Trustee 1.00 10.00 X 0 0 0 Iris Kachuck PhD Trustee 1.00 X 0 0 0 David Prisk Trustee 1.00 X 0 0 0 Richard Timan JD Trustee 1.00 X 0 0 0 Helene Jivanti Rutanski Board Member, Head of Scho 40.00 X 51243 0 720 Robert Caplan Board Member, Teacher 40.00 X 38529 0 14820 Sondra Rohan Board Member, Music Teache 17.00 X 19375 0 0 Jennifer Leach Board Member 40.00 X 52709 0 7250 Christine Smith JD Board Member 1.00 X 0 0 0 Laurie Getz Board Member 1.00 X 0 0 0 Elizabeth Brennan Board Member 1.00 X 0 0 0 Leticia Bess Board Member 1.00 X 0 0 0 Emma Peterson Board Member 1.00 X 0 0 0 Forrest Cambell Board Member 1.00 X 0 0 0 Carson Kelly Board Member 1.00 X 0 0 0 237909 0 37970 0 0 0 0 Mount Madonna Center 445 Summit Road Watsonville CA 95076 See Schedule R 259977 Capitol Administrators 2920 Prospect Park Dr Ste 210 Rancho Cordova CA 95670 Medical Claims fees 248159 Wells Fargo Bank PO Box 29482 Phoenix AZ 85038 Provides Credit Card Services 133865 3 45183 485451 9790 530634 Tuition and fees 611600 3461594 3461594 Productions 900099 95403 95403 Other fees 900099 10845 10845 3567842 932 932 14374 17667 -3293 -3293 -3293 19911 45183 19911 0 21782 25325 -3543 -3543 Miscellaneous income 900099 14192 14192 14192 4106764 3567842 0 8288 X 593658 593658 286893 286893 1607188 1251019 285637 70532 167433 138443 21185 7805 140716 94843 40526 5347 2561 2561 15000 15000 10840 10840 37715 37545 170 53792 17871 35411 510 34771 34771 272825 124422 131105 17298 47581 47581 31027 31027 76613 51638 22064 2911 118267 79712 34061 4494 Field trips 138513 138513 Productions 102954 102954 Bad debt 67475 67475 Repairs and maintenance 40890 26877 12380 1633 117350 114563 2787 3964062 2865250 988282 110530 938810 916589 164486 159734 141898 31189 51006 80309 29839 47964 270198 275145 3295541 1043466 1849830 2252075 183538 159744 1489386 1247997 5118991 5170746 221082 330614 1152228 1090708 1071335 948561 2444645 2369883 X 2144606 2414683 436786 293226 92954 92954 2674346 2800863 5118991 5170746 142702 -16185 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 189741 -28562 161179 159532 30209 189741 127214 32318 159532 124917 10000 10307 18010 127214 141851 -6934 10000 124917 0 0 2535385 404772 2130613 760156 638694 121462 2252075 Joint Agencies Trust unemployment deposit 37997 Prepaid rent 1210000 1247997 Note payable to HFS (related party) 948561 948561 X 3964557 -16185 422400 -548422 -142207 4106764 0 4106764 3838040 422400 -548422 -126022 3964062 0 3964062 Part V, Line 4: Endowment funds consist of endowment fund and scholarship fund contributions. Scholarships may be paid from the annual income on the scholarship fund, including capital gains. Per the donor's instructions, the total amount paid out annually for scholarships should not exceed 6%, until the endowed scholarship assets reached $100,000. Once the value of the endowed asset exceeds $100,000, the total amount paid out annually for scholarships may not exceed 6% of the value of the assets. Part X, Line 2: The School is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the School in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The School's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Part XI, Line 2d - Other Adjustments: Special Event Expense 19,911. Snack bar expenses 25,325. Grants to individuals netted against revenue on audited financial statements -593,658. Part XII, Line 2d - Other Adjustments: Special events expense 19,911. Snack bar expenses 25,325. Grants to individuals netted against expense on audited financial statements -593,658. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Mount Madonna School posts the following nondiscrimination policy on their website year round: Mount Madonna School's open admission and financial assistance policies do not discriminate on the basis of race, gender, sexual preference, ethnic origin, disability, marital status, religion, creed or similar factors. This policy applies to all areas of student concerns: admissions, athletics, educational policies, financial assistance, and other school administered programs. Summit/Auction 29251 21837 7414 172 7242 Golf Event 21938 14070 7868 7868 3 13905 9276 4629 4629 65094 45183 19911 172 19739 19911 0 1 Student financial aid 67 319969 Book value Credits to students' tuition accounts Faculty child tuition remission 30 273689 Book value Credits to students' tuition acounts Part I, Line 2: "The School uses the professional services of the National Association of Independent Schools' SSS service to help determine eligibility for need-based financial aid. All families that apply for aid are required to file with SSS. Once we receive the opinion of the SSS service, we are able to compare the financial position of our families to one another. We take this information into account with the total tuition burden of the individual family along with the resources that the School has to devote to need-based aid. This allows us to award need-based financial aid. All need-based aid is detailed on the students tuition accounts, which are part of the financial accounts the School keeps. Tuition Remission is a benefit of full-time employment at the School. All members of the class of full-time employees are eligible for this benefit. The amount of the benefit is based on the student's grade, and is published annually in the compensation schedule which is available to all employees. Part I, line 2. The School is able to monitor the use of granted funds very closely. No grant funds are made in cash. All grants are made in the form of credits to Student Tuition Accounts. David Prisk Trustee 5000 Tuition grant to Mr. Prisk's daughter, a student of MMS Attendance of Mount Madonna School Carson Kelly Board Member 19323 Tuition grant for 2 of Carson Kelly's children, students of MMS. Attendance of Mount Madonna School Form 990, Schedule L, Part IV Tuition Remission is a benefit of full-time employment at the School. All members of the class of full-time employees are eligible for this benefit and must apply through the process mandated by the Board. The amount of the benefit is based on the student's grade, and is published annually in the compensation schedule which is available to all employees. X Various 6 9790 FMV 0 0 0 Part I, Column (b): Number of contributions is determined by the number of donors. Form 990, Part VI, Section A, line 2 John Diffenbaugh and Judith Sarada Diffenbaugh are married; John is a Trustee and Judith is also a Trustee and serves as President of the Board of Directors. Form 990, Part VI, Section A, line 6 The Trustees are considered members of the corporation according to the Bylaws. Form 990, Part VI, Section A, line 7a The main purpose of the Board of Trustees is to appoint the Head(s) of School and the Board of Directors. Form 990, Part VI, Section B, line 11 The Mount Madonna School Board discusses the draft 990 and votes to approve the final version in a Board meeting prior to the return being filed. Form 990, Part VI, Section B, line 12c Those Board Members who are employees are not allowed to vote on Board decisions affecting their own pay. Those Board Members who have connections to an outside business must disclose their financial interest so that the School management is aware of these financial interests. Usually, the School management is aware of any financial interests before the individual is invited to be on the Board. If the School contemplates doing business with that external business, then there is a Board discussion first in which the Member with the financial interest does not have a vote. Neither the Trustees nor the Board recommend vendors or other business partners to School management. Key employees also sign the policy annually and are required to disclose any financial interests they may have. Form 990, Part VI, Section B, line 15a The President of our Board is a volunteer. All Administrators, including the Heads of School, are paid according to the same compensation schedule as the teachers. All employees make substantially less than $100,000. 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 IX, line 24e School supplies: Program service expenses 27,872. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,872. Athletics: Program service expenses 20,542. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,542. Small furniture and equipment: Program service expenses 9,769. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,769. Memberships: Program service expenses 9,178. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,178. Graduation: Program service expenses 7,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,980. Textbooks: Program service expenses 7,875. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,875. Stipends: Program service expenses 5,808. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,808. Summer school expenses: Program service expenses 5,602. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,602. Publications: Program service expenses 5,457. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,457. Special events: Program service expenses 4,659. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,659. Testing: Program service expenses 2,844. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,844. Miscellaneous: Program service expenses 2,088. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,088. Year book activity: Program service expenses 1,991. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,991. Staff recruitment: Program service expenses 0. Management and general expenses 1,854. Fundraising expenses 0. Total expenses 1,854. Staff training: Program service expenses 1,524. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,524. Gifts: Program service expenses 0. Management and general expenses 933. Fundraising expenses 0. Total expenses 933. Library: Program service expenses 754. Management and general expenses 0. Fundraising expenses 0. Total expenses 754. Portable classrooms: Program service expenses 370. Management and general expenses 0. Fundraising expenses 0. Total expenses 370. Physical education department: Program service expenses 250. Management and general expenses 0. Fundraising expenses 0. Total expenses 250. Hanuman Fellowship Inc 445 Summit Road Watsonville CA 95076 510174679 Study, Practice and Teach Spiritual Knowledge CA 501(c)3 9 N/A 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 Hanuman Fellowship Inc K 422400 Fair Market Value Hanuman Fellowship Inc C 150000 Fair Market Value Hanuman Fellowship Inc E 860000 Fair Market Value Hanuman Fellowship Inc E 88561 Fair Market Value Hanuman Fellowship Inc P 259977 Fair Market Value Hanuman Fellowship Inc Q 73377 Fair Market Value Form 990, Schedule R, Line 2 The amount included in Part V, line 2, item 1 includes rent contributed in kind by Hanuman Fellowship, Inc. in the amount of $422,400-see Sch D, Part XI. The amount shown on Part V, line 2, items 2 & 3 are amounts owed to Hanuman Fellowship, Inc. as of June 30, 2016. During the year, payments made to Hanuman Fellowship, Inc. including interest on such loans was $25,000.