2024-04-30T15:27:49-07:00 2023-06-30 990 2022-07-01 521252079 ROCKVILLE PRESBYTERIAN COOPERATIVE NURSERY SCHOOL ROCK 3017621293 215 W Montgomery Ave Rockville MD 20850 Tracy Saltarelli Director 3017621293 2024-04-30 Tracy Saltarelli 999009999 1 1 11 0 AAL2 X 2022 2023-04-26 12:10:37Z Tracy Saltarelli 215 W Montgomery Ave Rockville MD 20850 238032 0 X rpcns.org X 1976 MD Provide early childhood education to help children prepare for kindergarten. 12 12 9 50 0 0 45000 12990 127330 210113 21 21 5843 12246 178194 235370 0 0 0 0 97646 108279 19687 0 0 56445 94848 173778 203127 4416 32243 118174 191184 23789 62739 94385 128445 Provide early childhood education to help children prepare for kindergarten. 0 0 112476 0 127330 The school offers preschool education classes for children ages 2-4. The goal is to develop the students' social skills and provide education to prepare them for kindergarten. Class average size is 10-15 students and each year there are 3 to 4 classes 9780 0 14560 Extended day program which offers students the opportunity to participate in extra curricular activities after scheduled school hours. The school also organizes several field trips to local nature centers and farms which enriches the curriculum. The number of participants varies, but is usually at least 15 and up to 50. 5610 0 9600 The school holds a camp which is available to all students at the end of the school year. The mission is to pursue educational activities in a fun environment 0 0 0 127866 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 9 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MD X X Rockville Presbyterian Cooperative Nursery School 3017621293 215 W Montgomery Ave Rockville MD 20850 Melissa Jordan Program Director 12 0 X 16983 0 0 Tracy Salterelli Admissions Director July 22- June23 10 0 X 16493 0 0 Sarah Clark Co Chair 10 0 X 0 0 0 Maegan Jeter Co Chair 10 0 X 0 0 0 Kristen Marra Co Chair 10 0 X 0 0 0 Alyssa Dara Co-Chair 10 0 X 0 0 0 Annie Matanin Secretary 1 0 X 0 0 0 Joan Hudson Treasurer 3 0 X 0 0 0 Megan Ehrmann Facilities Coordinator 2 0 X 0 0 0 Elizabeth Simon Community Services Coordinator 4 0 X 0 0 0 Christal Ramos Fundraising Coordinator 1 0 X 0 0 0 Stephanie Pankiewicz Fundraising Coordinator 1 0 X 0 0 0 Soumia Boutamrhzoute Parent Services Coordinator 2 0 X 0 0 0 Matt Stone Class Representative for school year 2023 1 0 X 0 0 0 Sarah Clark Class Representative for school year 2023 1 0 X 0 0 0 Annabelle Smith Class Representative for school year 2023 1 X 0 0 0 Corrine Sanders Class Representative for school year 2023 1 0 X 0 0 0 33476 0 0 0 0 0 0 0 0 0 0 0 12240 750 0 12990 Preschool classes for children 2-4 624410 210113 210113 0 0 0 0 0 0 210113 21 21 0 0 0 0 0 0 3325 3325 0 0 0 0 0 0 11583 0 2662 8921 0 8921 0 235370 213459 0 8921 X 33476 16493 16983 64817 64817 9986 9986 0 0 0 0 8308 0 8308 0 0 0 0 190 190 2292 2292 41085 0 41085 0 0 5405 5405 5591 4593 998 Music 6550 6550 0 0 Subs. teachers, ext day, camp 14425 14425 0 0 Art & Playground supplies, field trip 9306 9306 0 0 Training for teachers & coopers, gatherings 1696 1696 0 0 203127 127866 75261 0 X 84831 137823 20819 20840 75 -2098 1856 65752 58708 12449 7044 25719 0 118174 191184 13857 14175 9932 22600 25964 23789 62739 X 94385 128445 0 0 94385 128445 118174 191184 32243 0 0 0 1817 0 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 30544 30544 0 0 0 0 0 0 35208 28164 7044 0 0 0 0 7044 0 Operating Lease liability 25964 25964 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The policy is described on all literature and is stated very clearly and prominently in their admissions policy which is available on the website rpcns.org Schedule E, Part I, Line 4 Families are not required to provide information on their racial background. Such record keeping is beyond the administrative capacity of the school which is largely run by parent volunteers. There are no scholarships offered and no financial assistance is given to families. Schedule E, Part I, Line 6 RPCNS is fully licensed by the Maryland State Department of Education Office of Child Care and is approved by the State of Maryland (#50012). RPCNS is a member of the Potomac Association of Cooperative Teachers (PACT) and of Parent Cooperative Preschools International (PCPI). In 2023 it received grants from the Montgomery County DHHS and Montgomery County Council Form 990, Part VI, Section B, Line 11b The 990 is compiled by the accountant and reviewed with the Director who signs. If the Treasurer will be in position for multiple years, they will sign the 990. However, as the Treasurer usually changes annually, the director has more continuity and a greater understanding of the organization and is in a better position to review the 990 Form 990, Part VI, Section B, Line 12c Procedures for Addressing the Conflict of Interest. a. Relating to a Transaction or Arrangement with an Interested Person: 1. An Interested Person may present information stating his or her case to the Board or Committee in writing or may make a live presentation at a Board or Committee meeting. If a live presentation is made, then after such presentation the Interested Person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. If the Board or Committee determines that a conflict exists, it may decide that no further action is required, or it may proceed to deal with the conflict as follows. 2. The chairperson of the Board or Committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement and/or the Interested Person's involvement therein. 3. After exercising due diligence, the Board or Committee shall determine whether RPCNS can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. 4. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or Committee shall determine by a majority vote of disinterested Boardlors whether the transaction or arrangement and/or the Interested Person's involvement therein is in RPCNS's best interest and for its own benefit and whether the transaction is fair and reasonable to RPCNS and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. In making such determination, the Board or Committee must have obtained and relied upon appropriate data as to comparability. In the case of services, comparable information includes, but is not limited to, compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable services; the availability of similar services in the pertinent geographic area; current compensation surveys compiled by independent firms; and actual written offers from similar organizations competing for the services of the interested person. In the case of property, comparable information includes, but is not limited to, current independent appraisals of the value of all property to be transferred; and offers received as part of an open and competitive bidding process. b. Relating to Affiliations with Competing Entities: 1. Due to confidentiality concerns, any Interested Person with a Disclosable Interest defined by paragraph 2.e. of Article II, is presumed to have a conflict of interest with RPCNS and, as a result, must avoid participation in the preparation of any proposal, bid or application submitted by RPCNS, and must take all reasonable steps to avoid obtaining information used or to be used by RPCNS in RPCNS's preparation of any proposal, bid or application. 2. Despite the presumption set forth in paragraph 3.b.1 above, if an Interested Person with a Disclosable Interest believes the Disclosable Interest as defined by paragraph 2.e. of Article II does not present a conflict of interest, such Interested Person shall be given a reasonable opportunity to submit a written statement or to make a live presentation to the Board or Committee. If the Board or Committee determines that a conflict of interest does exist, then the Interested Person shall follow the requirements as set forth at paragraph 3.b.1. of this Article III. Form 990, Part VI, Section B, Line 15 Hiring was overseen by the hiring committee and approved by the board of directors. Compensation was based on a combination of the individual candidates relevant prior experience and the rate was based on a number of starting director salaries after comparing starting rates in the industry and adjusting for part time Form 990, Part VI, Section C, Line 19 The governing documents, including the conflict of interest policy which is part of the policy manual, are available at rpcns.org. The financials are available at the office should anyone request a copy. Form 990, Part IX, Line 11c Accounting and Payroll processor fees Form 990, Part X, Line 15 Total Right of Use Asset (lease). This is a new FASBA requirement Form 8898 was filed requesting an extension until May 15, 2024