2015-12-17T11:00:50-06:00 2015-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2014-07-01 941567656 MARIN MONTESSORI SCHOOL MARI 4159245388 5200 PARADISE DRIVE CORTE MADERA CA 949252107 DEBORAH SNYDER HEAD OF SCHOOL 4159245388 2015-12-04 1 ROGER BULOSAN P00221282 4155436900 2014 2016-04-25 22:37:26Z SAM SHAPIRO 5200 PARADISE DRIVE CORTE MADERA CA 949252107 8077615 0 X WWW.MARINMONTESSORI.ORG X 1963 CA TO NURTURE THE DEVELOPMENT OF EACH STUDENT IN THE COMMUNITY TO HIS OR HER POTENTIAL - AN INDEPENDENT, RESPONSIBLE, COMPASSIONATE, LEARNED INDIVIDUAL WHO THINKS CRITICALLY AND REALIZES CLEARLY HIS OR HER ROLE IN THE WORLD. MMS'S MISSION IS TO PROVIDE EDUCATION FOR LIFE. 13 13 84 100 0 0 775333 1008243 5784290 6756410 7686 74021 0 2013 6567309 7840687 947256 955770 0 0 3772329 4125229 0 0 309754 1682702 2022551 6402287 7103550 165022 737137 13325037 15388608 9324142 11061970 4000895 4326638 X TO NURTURE THE DEVELOPMENT OF EACH STUDENT IN THE COMMUNITY TO HIS OR HER POTENTIAL - AN INDEPENDENT, RESPONSIBLE, COMPASSIONATE, LEARNED INDIVIDUAL WHO THINKS CRITICALLY AND REALIZES CLEARLY HIS OR HER ROLE IN THE WORLD. MMS'S MISSION IS TO PROVIDE EDUCATION FOR LIFE. 0 0 6098564 955770 6758423 EDUCATIONAL PROGRAMSSTUDENTS ENTERING MARIN MONTESSORI SCHOOL WILL ENJOY A PROGRAM UNIQUELY DESIGNED TO MEET THE DEVELOPMENTAL NEEDS OF STUDENTS FROM AGE 18 MONTHS TO GRADE 9. BEGINNING AT THE TODDLER LEVEL, CHILDREN WILL ENJOY A MONTESSORI EXPERIENCE IN A SMALL GROUP SETTING. THE ENVIRONMENT HAS BEEN CAREFULLY PREPARED TO MEET THE UNIQUE NEEDS OF THIS AGE GROUP. PRIMARY CLASSROOMS OFFER A UNIQUE CLASSROOM STRUCTURE WITH CHILDREN STAYING IN THE SAME CLASS FOR THREE TO FOUR YEARS, UNTIL THEY COMPLETE THE FULL PRIMARY CYCLE AND ARE READY TO CONTINUE ON TO OUR ELEMENTARY LEVEL. ELEMENTARY LEVEL CHILDREN HAVE BUILT A SOLID FOUNDATION OF SKILLS THAT CAN NOW BE USED TO EXTEND THE ALMOST LIMITLESS HORIZON OF AN ELEMENTARY CLASSROOM. THESE FACTORS, COMBINE WITH THE LITERACY AND NUMERACY DEVELOPED IN THE PRIMARY CLASSROOMS, NOW FORM THE SPRINGBOARD FOR THE IN-DEPTH RESEARCH AND EXPERIMENTATION WHICH HOLD SUCH AN INTEREST FOR THESE CHILDREN. THE FINAL STAGE OF THE MARIN MONTESSORI SCHOOL EXPERIENCE IS OUR JR. HIGH PROGRAM. DESIGNED TO MEET THE NEEDS OF STUDENTS AGED 12 - 15, THESE SCHOLARS BENEFIT FROM WORKING THE LAND AT THE ST. VINCENT CAMPUS, AND CONTINUING TO LEARN IN ENVIRONMENTS SPECIALLY PREPARED FOR THESE ADOLESCENT YOUTH. 6098564 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 26 0 1 84 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DEBORAH S SNYDER DIRECTOR OF FINANCE 4159245388 5200 PARADISE DRIVE CORTE MADERA CA 949252107 GLENN HOPKINS PRESIDENT 2.00 X X 0 0 0 TAYLOR WALKER VICE PRESIDENT 2.00 X X 0 0 0 TIM ARIOWITSCH TREASURER 2.00 X X 0 0 0 ALICE NGUYEN SECRETARY 2.00 X X 0 0 0 ANDREW ARENBERG TRUSTEE 2.00 X 0 0 0 SARAH FORDNEY TRUSTEE 2.00 X 0 0 0 CHRIS JONES TRUSTEE 2.00 X 0 0 0 MICHELE DILLARD TRUSTEE 2.00 X 0 0 0 WOODY PRICE TRUSTEE 2.00 X 0 0 0 COURTNEY SMITH TRUSTEE 2.00 X 0 0 0 DYLAN SIMONDS TRUSTEE 2.00 X 0 0 0 TAYLOR WALKER TRUSTEE 2.00 X 0 0 0 TONY WHITE TRUSTEE 2.00 X 0 0 0 JAMES MUNGER TO 63015 HEAD OF SCHOOL 40.00 X 221372 0 11069 DEBORAH SNYDER DIRECTOR OF FINANCE 40.00 X 141820 0 7091 CYNTHIA KOEHN DIRECTOR OF ADVANCEMENT 40.00 X 135649 0 15032 JULES LAYMAN PRIMARY LEVEL DIRECTOR 40.00 X 119811 0 14241 FRANCES CORCORAN DIRECTOR OF OPERATIONS 40.00 X 109327 0 13716 727979 0 61149 5 0 1 0 0 156825 851418 63045 1008243 TUITION 661160 6756410 6756410 6756410 9103 9103 2013 0 2013 2013 2013 29092 195000 27108 132066 1984 62934 64918 64918 77754 156825 77754 0 7840687 6758423 0 74021 955770 955770 417595 213386 177536 26673 2915371 2741613 36417 137341 361563 349491 3572 8500 156030 146325 1619 8086 274670 249662 13689 11319 14416 14416 34238 34238 11966 11966 11910 11910 128123 61042 51239 15842 396967 396967 34976 4148 22850 7978 254036 228633 15242 10161 410406 369365 24624 16417 94218 11174 61553 21491 OTHER ADMINISTRATIVE CO 341721 86887 226271 28563 PROGRAM COSTS 284101 284101 AUCTION/PA 5473 5473 7103550 6098564 695232 309754 2239664 1792069 24183 331734 83773 41882 112160 166566 14340170 4242722 10189154 10097448 471833 480735 201770 219674 2500 2258500 13325037 15388608 139494 198072 3235664 3044582 5934891 7817216 14093 2100 9324142 11061970 X 3756738 4157445 244157 169193 4000895 4326638 13325037 15388608 X 737137 885 -412279 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1700000 1700000 11250237 3227973 8022264 455536 337701 117835 691335 559183 132152 243062 117865 125197 10097448 SECURITY DEPOSITS 2500 REAL ESTATE HELD FOR SALE 2256000 2258500 DEFERRED RENT 2100 2100 X 6885802 885 885 6884917 955770 955770 7840687 6560059 412279 412279 6147780 955770 955770 7103550 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION ON JUNE 30, 2015, REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2011 THROUGH 2014 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2010 THROUGH 2014 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INVESTMENTS 885. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS 955,770. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED IMPAIRMENT LOSS 412,279. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS 955,770. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISED ITS NON-DISCRIMINATION POLICY IN THE LEGAL NOTICES SECTION OF THE SAN FRANCISCO CHRONICLE ON MAY 20, 2015. FARMERS' FETE ANNUAL AUCTION & GALA 234579 156825 77754 1450 19198 57106 234579 156825 77754 1450 19198 57106 77754 0 1 TUITION ASSISTANCE 71 712450 TUITION ASSISTANCE TUITION REMISSION 63 243320 TUITION ASSISTANCE TUITION ASSISTANCE PART I, LINE 2: TUITION ASSISTANCE AWARDS ARE MADE TO FAMILIES THAT HAVE APPLIED THROUGH THE SSS (SCHOOL AND STUDENT SERVICES) ON-LINE APPLICATION PROCESS. THE TUITION ASSISTANCE COMMITTEE DETERMINES AWARDS, AND A LETTER IS SENT TO THE FAMILY AND ALSO TO THE BILLING DEPARTMENT. NO CASH IS ACTUALLY PAID TO THE FAMILY; INSTEAD A CREDIT IS APPLIED TO THE STUDENTS' ACCOUNTS. X 0 0 X X X 0 0 0 0 0 0 0 0 0 JAMES MUNGER TO 63015 HEAD OF SCHOOL 196372 0 0 0 25000 0 11069 0 0 0 232441 0 0 0 CYNTHIA KOEHN DIRECTOR OF ADVANCEMENT 135649 0 0 0 0 0 6782 0 8250 0 150681 0 0 0 PART I, LINE 1A ONE PERSON, THE HEAD OF SCHOOL, RECEIVED A HOUSING ALLOWANCE FROM THE SCHOOL. ALL OF THE HEAD OF SCHOOL'S HOUSING ALLOWANCE WAS TREATED AS TAXABLE INCOME FOR THE YEAR. PART I, LINE 1B THE SCHOOL DOES NOT HAVE A FORMAL WRITTEN POLICY FOR HOUSING ALLOWANCES. INSTEAD, THE SCHOOL USES THE HEAD OF SCHOOL'S CONTRACT AS A BASIS. X 4 63046 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE DRAFT FORM 990 WAS DISTRIBUTED TO ALL FINANCE COMMITTEE MEMBERS FOR REVIEW AND APPROVAL. PER BOARD DIRECTIVE, THE FINANCE COMMITTEE HAS OVERSIGHT AND RIGHT OF APPROVAL FOR THE FORM 990 AND ITS CONTENTS. THE POLICY IS MONITORED THROUGH THE FINANCE COMMITTEE. THE 990 WAS APPROVED AND SENT WITH FULL ENDORSEMENT TO THE BOARD FOR COMMENT. THE BOARD REVIEWS THE FORM, WITH A VOTE AND SECONDED VOTE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER IS ASKED AT THE ANNUAL RETREAT MEETING TO SIGN A NEW FORM. THE POLICY IS REVIEWED ANNUALLY TO ENSURE COMPLIANCE, AND DURING THE YEAR, THE BOARD AND COMMITTEES ARE NOT AWARE OF ANY CONFLICT OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL IS SET AT THE TIME OF HIRE ON A MULTI-YEAR CONTRACT. AT THAT TIME, THE HEAD OF SCHOOL'S COMPENSATION WAS REVIEWED BY THE PRESIDENT OF THE BOARD OF TRUSTEES AND THE TREASURER. OTHER SENIOR STAFF COMPENSATION IS DETERMINED BY THE HEAD OF SCHOOL, AND AN ANALYSIS OF COMPARATIVE LOCAL SCHOOLS, USING A SURVEY SUCH AS THE INDEPENDENT SCHOOL BUSINESS OFFICERS ASSOCIATION PROVIDES. FORM 990, PART VI, SECTION C, LINE 19 CONFLICT OF INTEREST FORMS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. BRIEF, SUMMARIZED FINANCIAL STATEMENTS ARE INCLUDED IN THE ANNUAL REPORT SENT TO ALL FAMILIES AND CONSTITUENTS OF THE SCHOOL. FORM 990, PART XI, LINE 9: UNREALIZED IMPAIRMENT LOSS -412,279. FORM 990, PART XII, LINE 2(C): THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEARS.