NEWPORT MONTESSORI SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NEWPORT MONTESSORI SCHOOL (EIN 20-1953727)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2013-09-09
IRS object ID: 201312529349300381
Schema version: 2012v2.1
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-09T13:30:12-05:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	201417156	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KM Early CPA PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	156 Broad Street	AddressLine1
City	Claremont	City
State	NH	State
ZIP Code	037430387	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	201953727	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Newport Montessori School	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NEWP	NameControl
Phone	6038632243	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 634	AddressLine1
City	Newport	City
State	NH	State
ZIP Code	03773	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Christy Whipple	Name
Title	Executive Director	Title
Phone	6038632243	Phone
Date Signed	2013-08-29	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Kevin M Early CPA	Name
PTIN	P01215160	PTIN
Phone	6035433882	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Christy Whipple	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 634	AddressLine1
City	Newport	City
State	NH	State
ZIP Code	03773	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	464746	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.newportmontessori.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	NH	StateLegalDomicile
Activity Or Mission Description	Operation of child-centered Montessori School.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	35781	ContributionsGrantsPriorYear
Contributions Grants Current Year	21263	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	357064	ProgramServiceRevenuePriorYear
Program Service Revenue CY	443483	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	392845	TotalRevenuePriorYear
Total Revenue Current Year	464746	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	50	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	178365	SalariesEtcPriorYear
Salaries Etc Current Year	255552	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	5794	TotalFundrsngExpCurrentYear
Other Expense Prior Year	169021	OtherExpensePriorYear
Other Expenses Current Year	194324	OtherExpensesCurrentYear
Total Expenses Prior Year	347436	TotalExpensesPriorYear
Total Expenses Current Year	449876	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	45409	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	14870	RevenuesLessExpensesCY
Total Assets BOY	82785	TotalAssetsBOY
Total Assets EOY	78061	TotalAssetsEOY
Total Liabilities BOY	84341	TotalLiabilitiesBOY
Total Liabilities EOY	64747	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-1556	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	13314	NetAssetsOrFundBalancesEOY
Mission Description	The Newport Montessori School is dedicated to providing quality, nurturing, Montessori Elementary, Kindergarten, and Preschool education experiences for children ages 3-14.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	417057	Expense
Revenue	443483	Revenue
Description	During the year ended 7/31/13 the Newport Montessori School educated 76 students ranging in age from 2.5-14 years. Seventy-six (76) children were enrolled in the program. Fourteen (14) of these children were enrolled in the After School Care Program for 2:30-5:30. The educational program is child-centered Montessori school and designed to facilitate maximum independent learning and exploration for students preschool through grade eight.	Description
Total Program Service Expense	417057	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	1	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	0	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Christy M Whipple	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6038632243	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	96 Pine Street	AddressLine1
City	Newport	City
State	NH	State
ZIP Code	03773	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Christy M Whipple
Executive Director	40.00	X	17308	0	0
Victoria Carl
Director	0.00	X	0	0	0
Sandra Flint
President	0.10	X	0	0	0
Barry Hunter
Director	0.00	X	0	0	0
Shirlee Karr
Director	0.00	X	0	0	0
Katherine Sargent
Secretary	0.10	X	0	0	0
Bill Thurlow
Director	0.00	X	0	0	0
Chris Martin
Director	0.00	X	0	0	0
Eeva Malool
Director	0.00	X	0	0	0
Margaret Coulter
Director	0.00	X	0	0	0
Joanne Kersey
Treasurer	0.10	X	0	0	0
Willow Moryan
Director	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	17308	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	21263	FederatedCampaigns
Total Contributions	21263	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Tuition	Description
Business Code	611600	BusinessCode
Total Revenue Column	443483	TotalRevenueColumn
Related Or Exempt Function Income	443483	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	443483	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	464746	TotalRevenueColumn
Related Or Exempt Function Income	443483	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	17308	Total
Program Services	17308	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	210382	Total
Program Services	210382	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	7635	Total
Program Services	7635	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	20227	Total
Program Services	20227	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	41502	Total
Program Services	35090	ProgramServices
Management And General	6412	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2854	Total
Program Services	2854	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6748	Total
Program Services	196	ProgramServices
Management And General	6552	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	117738	Total
Program Services	117738	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	3713	Total
Management And General	3713	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5627	Total
Program Services	5627	ProgramServices

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	16142	Total
Management And General	10348	ManagementAndGeneral
Fundraising	5794	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	449876	Total
Program Services	417057	ProgramServices
Management And General	27025	ManagementAndGeneral
Fundraising	5794	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	38153	BOY
EOY	25717	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	121672	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	74580	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	44632	BOY
EOY	47092	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	5252	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	82785	BOY
EOY	78061	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2001	BOY
EOY	4634	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	39133	BOY
EOY	39133	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	43207	BOY
EOY	20980	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	84341	BOY
EOY	64747	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-1556	BOY
EOY	13314	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-1556	BOY
EOY	13314	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	82785	BOY
EOY	78061	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	14870	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	43705	OtherCostOrOtherBasis
Depreciation	5507	Depreciation
Book Value	38198	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	77967	OtherCostOrOtherBasis
Depreciation	69073	Depreciation
Book Value	8894	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	47092	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Refundable Payroll Taxes	Description
Book Value	5252	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	5252	TotalBookValueOtherAssets

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	0	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	0	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Explanation of Document Retention	Identifier
Return Reference	Schedule E, Part I, Line 4	ReturnReference
Explanation	32(b) - The School provides tuition assistance based upon financial need, and applicants are not discriminated against based upon race, creed, color or national origins. See Part III, Line 3(a).	Explanation

Schedule L IRS990ScheduleL

Loan Table LoanTable (3 entries)

Purpose Of LoanPurposeOfLoan	Loan To OrganizationLoanToOrganization	Original PrincipalOriginalPrincipalAmount	Balance DueBalanceDue	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
Cary Christy Whipple
Operating Cash	X	$13,393	2409	0	1	1
Whipple Realty LLC
Operating Cash	X	$30,000	30000	0	1	1
Barry Hunter
Operating Cash	X	$6,724	6724	0	1	1

Field	Value	IRS element (for citing)
Total Balance Due	39133	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	Whipple Realty LLC - Cary L Whipp	NamePerson

Field	Value	IRS element (for citing)
Relationship	Spouse of Executive Director	Relationship
Amount Of Transaction	92000	AmountOfTransaction
Description Of Transaction	School operating facilities are rented as market rates from Whipple Realty, LLC.	DescriptionOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section A, line 2	A director is the executive director's father.
Form 990, Part VI, Section B, line 11	The Board of Directors reviews the return at a scheduled meeting before it is filed.
Form 990, Part VI, Section C, line 19	Governing documents, conflict of interest policy and financial statements are available to the public upon request.