2013-02-05T16:35:03-06:00 2012-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2011-07-01 680360702 MONTESSORI DE TERRA LINDA MONT 4154797373 PO BOX 6093 SAN RAFAEL CA 94903 KAREN WALLS 4154797373 2012-12-10 1 ROGER BULOSAN P00221282 4155436900 2011 2016-02-25 16:41:14Z MARY YAHNKE 620 DEL GANADO SAN RAFAEL CA 94903 2182448 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 37 250 0 0 119716 120688 1624797 1877579 7528 3262 137751 147255 1889792 2148784 193448 227605 0 0 1231386 1384872 0 0 0 383308 466130 1808142 2078607 81650 70177 969408 1692796 300973 954184 668435 738612 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 1495729 227605 1886860 MONTESSORI PRESCHOOL AND ELEMENTARY SCHOOL DURING THE SCHOOL YEAR, DURING SCHOOL HOURS. 58559 85886 SUMMER PROGRAM PROGRAM FOR PRESCHOOL CHILDREN. 29390 52088 AFTER SCHOOL PROGRAM FOR PRESCHOOL AND ELEMENTARY CHILDREN. 1583678 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 0 0 0 0 0 0 0 0 0 0 1 14 0 1 37 1 0 0 0 0 0 0 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 620 DEL GANADO SAN RAFAEL CA 94903 JAYE FLYNN 10.00 X X 0 0 0 LYNN SIMONS 3.00 X X 0 0 0 MICHELLE SEBASTIAN 2.00 X X 0 0 0 CAROL LIESKE WILLIAMS 3.00 X X 0 0 0 SOFIA BOUCHER 2.00 X 0 0 0 DON LESSER 4.00 X 0 0 0 ALAN RYMAN 1.00 X 0 0 0 VERONA TANIHARA 4.00 X 0 0 0 MARY YAHNKE 40.00 X 104926 0 12523 KAREN WALLS 40.00 X 66280 0 12227 171206 0 24750 1 0 0 0 0 93967 26721 120688 TUITION 611710 1877579 1877579 1877579 3262 3262 33664 93967 33664 0 CAMP REVENUE 611710 137974 137974 MISC. FEES 611710 9281 9281 147255 2148784 2024834 0 3262 227605 227605 193061 68368 124693 960287 798970 161317 34696 30153 4543 103529 85223 18306 93299 66049 27250 2383 1385 998 18770 10911 7859 10590 6156 4434 9731 5657 4074 48568 30155 18413 7694 4473 3221 224811 130687 94124 52905 31253 21652 9662 5617 4045 INSTRUCTIONAL EXPENSES 76146 76146 MISCELLANEOUS 4870 4870 2078607 1583678 494929 0 769954 1385362 9760 94867 4434 8474 443952 239859 185260 204093 969408 1692796 66653 88370 221246 864865 13074 949 300973 954184 X 644836 713333 23599 25279 668435 738612 969408 1692796 70177 0 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211074 54409 156665 187607 140179 47428 45271 45271 0 204093 2148784 2078607 70177 70177 1921179 0 1921179 227605 227605 2148784 1851002 0 1851002 227605 227605 2078607 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. 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. THE SCHOOL IS ALSO REQUIRED TO MAKE AN AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ENTERPRISE IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. 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, 2012 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2008 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE IRS. THE 2007 THROUGH 2011 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 XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION REVENUE PER AUDITED FINANCIAL STATEMENTS PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION REVENUE PER AUDITED FINANCIAL STATEMENTS 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 18, 2012. AUCTION 127631 93967 33664 4225 18115 900 10424 127631 93967 33664 4225 18115 900 10424 33664 0 1 VARIOUS INDIVIDUAL STUDENTS 41 227605 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 29250 NEED BASED TUITION ASSISTANCE 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 EVERY YEAR BOARD MEMBERS REVIEW AND SIGN THE POLICY AT THE FIRST BOARD MEETING OF THE YEAR IN SEPTEMBER. 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. AUDIT OVERSIGHT PART XII, LINE 2C THE PROCESS HAS NOT CHANGE FROM PRIOR YEAR.