NEWPORT MONTESSORI SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: NEWPORT MONTESSORI SCHOOL (EIN 20-1953727)
Tax period: 2011-08-01 to 2012-07-31
Filed: 2012-10-15
IRS object ID: 201232899349300448
Schema version: 2011v1.2
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 D
Schedule E
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-15T12:58:35-05:00	Timestamp
Tax Period End Date	2012-07-31	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	2011-08-01	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	2012-10-15	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	2011	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	392845	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	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	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	7951	ContributionsGrantsPriorYear
Contributions Grants Current Year	35781	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	286282	ProgramServiceRevenuePriorYear
Program Service Revenue CY	357064	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	294233	TotalRevenuePriorYear
Total Revenue Current Year	392845	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	25	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	50	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	166827	SalariesEtcPriorYear
Salaries Etc Current Year	178365	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	3607	TotalFundrsngExpCurrentYear
Other Expense Prior Year	113766	OtherExpensePriorYear
Other Expenses Current Year	169021	OtherExpensesCurrentYear
Total Expenses Prior Year	280618	TotalExpensesPriorYear
Total Expenses Current Year	347436	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	13615	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	45409	RevenuesLessExpensesCY
Total Assets BOY	62380	TotalAssetsBOY
Total Assets EOY	82785	TotalAssetsEOY
Total Liabilities BOY	109345	TotalLiabilitiesBOY
Total Liabilities EOY	84341	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-46965	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-1556	NetAssetsOrFundBalancesEOY
Mission Description	None	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	323877	Expense
Revenue	357064	Revenue
Description	During the year ended 7/31/12, the Newport Montessori School educated 54 students ranging in age from 2.5 to 14 years. Seventy-one (71) children were enrolled in the program Eighteen (18) of these children also enrolled in the After School Care Program for 2:30-5:30 p.m. The educational program is child-centered and designed to facilitate maximum independent learning and exploration for students preschool through grade five.	Description
Total Program Service Expense	323877	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	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	0	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	0	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
Transaction Related Entity	0	TransactionRelatedEntity
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	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	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

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Christy M Whipple
Executivie Director	40.00	X	0	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
Vice President	0.00	X	0	0	0
Katherine Sargent
Secretary	0.10	X	0	0	0
Bill Thurlow
Director	0.00	X	0	0	0
Dawn Ranney
Director	0.00	X	0	0	0
Eeva Malool
Director	0.00	X	0	0	0
Jeff Hudkins
Director	0.00	X	0	0	0
Joanne Kersey
Treasurer	0.00	X	0	0	0
Katherine Sargent
Secretary	0.00	X	0	0	0
Willow Moryan
Director	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	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	35781	FederatedCampaigns
Total Contributions	35781	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Tuition	Description
Business Code	611600	BusinessCode
Total Revenue Column	357064	TotalRevenueColumn
Related Or Exempt Function Income	357064	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	357064	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	392845	TotalRevenueColumn
Related Or Exempt Function Income	357064	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	50	Total
Program Services	50	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	161823	Total
Program Services	161823	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	600	Total
Program Services	600	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	15942	Total
Program Services	15942	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	32192	Total
Program Services	26831	ProgramServices
Management And General	5361	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	880	Total
Program Services	880	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2895	Total
Program Services	2895	ProgramServices

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	3871	Total
Management And General	3871	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	873	Total
Program Services	873	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	103088	Total
Program Services	103088	ProgramServices

Royalties Royalties

Field	Value	IRS element (for citing)
Total	2663	Total
Program Services	2663	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8232	Total
Program Services	8232	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3388	Total
Management And General	3388	ManagementAndGeneral

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	10939	Total
Management And General	7332	ManagementAndGeneral
Fundraising	3607	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	347436	Total
Program Services	323877	ProgramServices
Management And General	19952	ManagementAndGeneral
Fundraising	3607	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	11537	BOY
EOY	38153	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	113585	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	68953	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	50843	BOY
EOY	44632	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	62380	BOY
EOY	82785	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	9876	BOY
EOY	2001	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	32409	BOY
EOY	39133	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	67060	BOY
EOY	43207	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	109345	BOY
EOY	84341	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-46965	BOY
EOY	-1556	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-46965	BOY
EOY	-1556	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	62380	BOY
EOY	82785	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	45409	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 D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	41205	OtherCostOrOtherBasis
Depreciation	4182	Depreciation
Book Value	37023	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	72380	OtherCostOrOtherBasis
Depreciation	64771	Depreciation
Book Value	7609	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	44632	TotalOfBookValueLandBuildings

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

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.