2014-01-29T09:44:30-06:00 2013-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2012-07-01 680360702 MONTESSORI DE TERRA LINDA MONT 4154797373 610 DEL GANADO RD SAN RAFAEL CA 94903 KAREN WALLS 4154797373 2014-01-23 1 ROGER BULOSAN P00221282 4155436900 2012 2015-11-30 17:44:51Z X MARY YAHNKE 610 DEL GANADO SAN RAFAEL CA 94903 2428245 0 X WWW.MDTL.ORG X 1995 CA MONTESSORI DE TERRA LINDA IS A DIVERSE COMMUNITY OF TEACHERS, PARENTS AND CHILDREN WORKING TOGETHER FOR THE EDUCATION OF THE CHILD, UTILIZING THE METHODS OF MARIA MONTESSORI. WE SERVE CHILDREN AGES 2-12, PROVIDING A RICH LEARNING ENVIRONMENT BASED UPON THE BELIEF THAT ALL CHILDREN CAN REACH THEIR PERSONAL AND ACADEMIC POTENTIAL. 8 8 40 250 0 0 120688 121299 1877579 2104705 3262 1612 147255 137962 2148784 2365578 227605 240452 0 0 1384872 1477452 0 0 0 466130 534417 2078607 2252321 70177 113257 1692796 1926463 954184 1074594 738612 851869 X MONTESSORI DE TERRA LINDA IS A DIVERSE COMMUNITY OF TEACHERS, PARENTS AND CHILDREN WORKING TOGETHER FOR THE EDUCATION OF THE CHILD, UTILIZING THE METHODS OF MARIA MONTESSORI. WE SERVE CHILDREN AGES 2-12, PROVIDING A RICH LEARNING ENVIRONMENT BASED UPON THE BELIEF THAT ALL CHILDREN CAN REACH THEIR PERSONAL AND ACADEMIC POTENTIAL. 0 0 1602864 240452 2126692 MONTESSORI PRESCHOOL AND ELEMENTARY SCHOOL DURING THE SCHOOL YEAR, DURING SCHOOL HOURS. 16892 24685 SUMMER PROGRAM FOR PRESCHOOL CHILDREN. 84461 91290 AFTER SCHOOL PROGRAM FOR PRESCHOOL AND ELEMENTARY CHILDREN. 1704217 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 0 0 0 0 1 21 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MS KAREN WALLS 4154797373 610 DEL GANADO SAN RAFAEL CA 94903 JAYE FLYNN 4.00 X X 0 0 0 DON LESSER 4.00 X X 0 0 0 SHELLY RIGGLE 3.00 X X 0 0 0 CAROL LIESKE WILLIAMS 2.00 X X 0 0 0 SOFIA BOUCHER 1.00 X 0 0 0 NINA DO ARELLANES 4.00 X 0 0 0 ALAN RYMAN 1.00 X 0 0 0 VERONA TANIHARA 2.00 X 0 0 0 MARY YAHNKE 50.00 X 113560 0 13264 KAREN WALLS 45.00 X 69734 0 13678 183294 0 26942 1 0 0 0 0 80418 40881 15000 121299 TUITION 611710 2104705 2104705 2104705 1612 1612 62667 80418 62667 0 CAMP REVENUE 611710 127678 127678 MISC. FEES 611710 10284 10284 137962 2365578 2242667 0 1612 240452 240452 232667 81202 151465 994330 857488 136842 41356 35250 6106 105298 96560 8738 103801 74721 29080 2475 1827 648 19100 14102 4998 28210 21744 6466 11627 8585 3042 8890 6564 2326 286243 109010 177233 3392 2506 886 17624 8176 9448 31559 23301 8258 9813 7245 2568 INSTRUCTIONAL EXPENSES 115484 115484 2252321 1704217 548104 0 1385362 1537569 94867 118827 8474 2556 493658 226147 204093 267511 1692796 1926463 88370 102304 864865 955009 949 17281 954184 1074594 X 713333 833865 25279 18004 738612 851869 1692796 1926463 113257 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 265041 68127 196914 228617 158020 70597 267511 X 2110126 0 2110126 255452 255452 2365578 1996869 0 1996869 255452 255452 2252321 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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 AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL RECOGNIZES A 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. THIS STANDARD ALSO REQUIRES ORGANIZATIONS TO DISCLOSE ADDITIONAL QUANTITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON JUNE 30, 2013 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2009 THROUGH 2012 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE IRS. IN ADDITION, THE 2008 THROUGH 2012 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 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION REVENUE PER AUDITED FINANCIAL STATEMENTS 240,452. NON-CASH CHARITABLE CONTRIBUTION (FIELD TRIP) 15,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION REVENUE PER AUDITED FINANCIAL STATEMENTS 240,452. NON-CASH CHARITABLE CONTRIBUTION (FIELD TRIP) 15,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 ALL WRITTEN MATERIALS PROVIDED TO FAMILIES OF POTENTIAL STUDENTS STATE THAT MONTESSORI DE TERRA LINDA IS RACIALLY NONDISCRIMINATORY. THE SCHOOL'S NONDISCRIMINATION POLICY WAS PUBLISHED IN THE SAN FRANCISCO CHRONICLE ON MAY 16, 2013. AUCTION 143085 80418 62667 3482 41610 1710 15865 143085 80418 62667 3482 41610 1710 15865 62667 0 1 VARIOUS INDIVIDUAL STUDENTS 42 240452 FMV SCHOLARSHIPS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FINANCIAL AID COMMITTEE SOLICITS APPLICATIONS FROM THE PARENT BODY, ASKING THAT THEY APPLY DIRECTLY TO SSS (SCHOOL AND STUDENT SERVICES) WHICH PROVIDES AN UNBIASED CALCULATION OF WHAT A FAMILY CAN AFFORD TO PAY. THE COMMITTEE THEN APPLIES A MODIFIER TO THE CALCULATION IN ORDER TO BETTER REFLECT THE REALITIES OF THE ECONOMICS OF THE SF BAY AREA. TAX RETURNS ARE VIEWED TO SUBSTANTIATE THE INFORMATION PROVIDED TO SSS. ANONYMOUS BOARD MEMBERS BOARD MEMBERS 17300 NEED BASED TUITION ASSISTANCE TO PROVIDE NEED BASED TUITION ASSISTANCE X FOOD 1 18500 FMV X FOOD, BEVERAGES 1 15000 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE PASSED ON TO THE BOARD FOR REVIEW BEFORE THE FORM IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AT THE START OF EACH SCHOOL YEAR, THE BOARD REVIEWS THE POLICY AND ASKS EACH BOARD MEMBER TO SIGN IT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES SOLICITED BENCHMARK SALARIES FOR OTHER HEADS OF SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL PUBLISHES ITS ANNUAL REPORT IN THE FALL AND POSTS A COPY ON ITS WEBSITE. THE ANNUAL REPORT INCLUDES CONDENSED FINANCIAL STATEMENTS. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.