2024-05-02T16:15:55-04:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990223419 MONTESSORI OF MAUI INC MONT 8085730374 2933 BALDWIN AVE MAKAWAO HI 96768 SALMA ANSARI TREASURER 8082509733 2024-04-29 true SALMA ANSARI 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-05-02 2022 2023-04-26 12:10:37Z MONTESSORI SCHOOL OF MAUI SALMA ANSARI 2933 BALDWIN AVE MAKAWAO HI 96768 5128438 false X WWW.MOMI.ORG X 1982 HI THE MONTESSORI SCHOOL OF MAUI PROVIDES A COMPREHENSIVE CURRICULUM FROM EARLY CHILDHOOD INTO ADOLESCENCE BY FOLLOWING THE PRINCIPLES, SPIRIT AND PHILOSOPHY OF DR. MARIA MONTESSORI'S METHOD OF EDUCATION. THIS APPROACH FEATURES A COLLABORATIVE LEARNING ENVIRONMENT TO STIMULATE EACH STUDENT'S CRITICAL THINKING SKILLS, CULTIVATE INQUISITIVE MINDS AND EMPOWER CHILDREN TO ACTIVELY PARTICIPATE IN THE RAPIDLY CHANGING ENVIRONMENT OF THE TWENTY- FIRST CENTURY. 17 17 66 32 0 1146202 327563 3739906 4128090 20111 101957 12087 565712 4918306 5123322 224310 248388 0 2539673 2687825 0 107881 953532 1059040 3717515 3995253 1200791 1128069 13265594 14238843 4274766 4081868 8990828 10156975 X THE MONTESSORI SCHOOL OF MAUI PROVIDES A COMPREHENSIVE CURRICULUM FROM EARLY CHILDHOOD INTO ADOLESCENCE BY FOLLOWING THE PRINCIPLES, SPIRIT AND PHILOSOPHY OF DR. MARIA MONTESSORI'S METHOD OF EDUCATION. THIS APPROACH FEATURES A COLLABORATIVE LEARNING ENVIRONMENT TO STIMULATE EACH STUDENT'S CRITICAL THINKING SKILLS, CULTIVATE INQUISITIVE MINDS AND EMPOWER CHILDREN TO ACTIVELY PARTICIPATE IN THE RAPIDLY CHANGING ENVIRONMENT OF THE TWENTY- FIRST CENTURY. false false 1349231 106737 1750971 THE TODDLER & PRIMARY PROGRAM SERVED 107 CHILDREN AGED 18 MONTHS THRU 6 YEARS OLD. WE HAVE ONE TODDLER CLASSROOM AND FOUR PRIMARY CLASSROOMS. IN THIS SAFE AND CARING ENVIRONMENT, YOUNG CHILDREN ARE ENCOURAGED TO EXPLORE AND CHALLENGE THEMSELVES AS THEY DEVELOP INTO INDEPENDENT HUMAN BEINGS. THE PROGRAM SUPPORTS CHILDREN IN MOVING TOWARDS MASTERY OF SELF AND THE ENVIRONMENT. A WIDE RANGE OF ACTIVITIES ENGAGE THE CHILDREN AT VARIOUS LEVELS OF ABILITIES AND MATURITY, AND FACILITATE THE MONTESSORI GOALS OF INDIVIDUAL WORK, TIMELY PROGRESS, INDEPENDENCE, AND SOCIAL AWARENESS. 1525767 120703 1980070 THE ELEMENTARY PROGRAM SERVED 121 STUDENTS AGES 7 THRU 12 YEARS OLD. THE PROGRAM CONSISTS OF THREE LOWER ELEMENTARY CLASSROOMS AND TWO UPPER ELEMENTARY CLASSROOMS. THE PROGRAM OPERATES FROM THE UNDERSTANDING THAT AN IMPORTANT CHALLENGE AT THIS DEVELOPMENTAL STAGE IS FOR CHILDREN TO DISCOVER THEIR PLACE WITHIN A GROUP AND WITHIN SOCIETY AS A WHOLE. MUCH OF THE ACTIVITY TAKES PLACE WITHIN GROUPS, WITH CHILDREN SHARING, COLLABORATING AND PASSIONATELY EXPLORING MATERIAL TOGETHER. THE SOUNDS OF DEBATE, DISCUSSION, AND DISAGREEMENT FILL THE ELEMENTARY CLASSROOMS. OUR STUDENTS ARE ENCOURAGED TO INVESTIGATE AND FULFILL THEIR NATURAL CURIOSITY ABOUT THE WORLD AROUND THEM. 264802 20948 343648 THE MIDDLE SCHOOL PROGRAM CONSISTS OF 21 STUDENTS AGES 12 THRU 14 YEARS. ADOLESCENCE IS A POWERFUL AGE, AN AGE OF EXPLOSIVE GROWTH AND CHANGE ON ALL LEVELS-PHYSICAL, SOCIAL, EMOTIONAL, AND INTELLECTUAL. OUR MIDDLE SCHOOL PROGRAM RECOGNIZES THE TREMENDOUS POWER AND POTENTIAL OF THIS AGE AND PROVIDES A NURTURING ACADEMIC COMMUNITY, WHICH POSITIVELY SUPPORTS AND CHALLENGES ADOLESCENTS. THE PROGRAM SEEKS TO SATISFY A TEENAGER'S COMMANDING NEEDS: THE NEED TO WORK AT ACTIVITIES THAT HAVE MEANING AND THAT EDUCATE; THE NEED TO BE INVOLVED IN SOCIAL AND POLITICAL RELATIONSHIPS; AND THE NEED TO EXPERIENCE THE LAND. UPON GRADUATION FROM THE MIDDLE SCHOOL, EACH STUDENT IS EXPOSED TO AND WELL VERSED IN KNOWLEDGE AND SKILLS COMMON TO PRE-COLLEGIATE CURRICULUM. 136245 53401 EXTENDED CARE PROGRAM AND OTHER RELATED FUNCTIONS. 136245 53401 3276045 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 13 0 66 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false HI X X MONTESSORI OF MAUI INC 8085730374 2933 BALDWIN AVE MAKAWAO HI 96768 ERIC DUSTMAN HEAD OF SCHO 40.00 X 237401 0 20798 TRESSA DELISA DIRECTOR OF 40.00 X 93961 0 3194 CHRISTOPHER SMITH PRESIDENT 1.00 X X 0 0 0 SARA TEKULA VICE PRESIDE 1.00 X X 0 0 0 EMMA BURNS CABILES SECRETARY 1.00 X X 0 0 0 SALMA ANSARI TREASURER 1.00 X X 0 0 0 ALLYSON MATTOX PAST PRESIDE 1.00 X X 0 0 0 CHAD GOODFELLOW DIRECTOR 1.00 X 0 0 0 JEREMY BALDWIN DIRECTOR 1.00 X 0 0 0 JOHN GUARIN DIRECTOR 1.00 X 0 0 0 HEATHER HAYNES MD DIRECTOR 1.00 X 0 0 0 ROBERT V PELLETTIERI DIRECTOR 1.00 X 0 0 0 KATE PETERSON DIRECTOR 1.00 X 0 0 0 KLAUS SIMMER DIRECTOR 1.00 X 0 0 0 JACOB SIMONS DIRECTOR 1.00 X 0 0 0 BEN SUMMIT DIRECTOR 1.00 X 0 0 0 LISA TOMIHAMA DIRECTOR 1.00 X 0 0 0 ERICA WHITE DIRECTOR 1.00 X 0 0 0 HEATHER ZIDELL DIRECTOR 1.00 X 0 0 0 331362 23992 1 false true false 327563 327563 TUITION & FEES 611600 4009206 4009206 EXTENDED CARE 611600 76283 76283 PROGRAM ACTIVITIES 611710 42601 42601 4128090 101957 101957 10800 10800 10800 10800 10221 5116 5105 5105 EMPLOYEE RETENTION CREDITS 900099 548449 548449 BAD DEBT RECOVERY 900099 1358 1358 549807 5123322 4128090 667669 248388 248388 386891 288406 83712 14773 1685106 1235615 382067 67424 55619 55619 361745 281853 67908 11984 198464 150517 40755 7192 18021 15318 2703 47331 42463 4138 730 9302 9302 3264 1345 1631 288 56298 45436 9233 1629 37514 37514 126755 126755 361443 361443 40763 39561 1022 180 REPAIRS & MAINTENANCE 85134 85134 PROGRAM ACTIVITIES 79973 79973 CLASSROOM SUPPLIES 53475 53475 FUNDRAISING & SPECIAL EVE 32937 32937 106830 100309 5543 978 3995253 3276045 611327 107881 643 457 3321673 4293392 2017 240135 12436 13851161 5686812 8449419 8164349 1479406 1540510 13265594 14238843 32843 10732 751033 846459 3490890 3224677 4274766 4081868 X 8392814 9485699 598014 671276 8990828 10156975 13265594 14238843 X 1128069 38078 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250918 6000 24387 281305 277786 6000 -32868 250918 206370 6000 65416 277786 199648 4000 2722 206370 191626 8022 199648 0.02840 0.53820 0.43340 false false 636867 636867 12830156 5444049 7386107 279431 242763 36668 104707 104707 8164349 X 4916770 38078 5116 43194 4873576 249746 249746 5123322 3750623 3758 3758 3746865 248388 248388 3995253 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 OR 2022. THE SCHOOL'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. RETURNS AFTER 2019 ARE SUBJECT TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 5,116 SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION ASSISTANCE 248,388 RECOVERY OF BAD DEBT 1,358 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 5,116 RECOVERY OF BAD DEBT -1,358 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE 248,388 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE POLICY IS STATED IN THE SCHOOL'S APPLICATION FOR ADMISSION, SCHOOL'S WEBSITE, PARENT'S HANDBOOK, AND NEWSPAPER ADVERTISING. true TUITION ASST/SCHOLARSHIP 73 248388 FMV TUITION SCHEDULE I, PAGE 4, PART IV PT I LINE 2 GRANT FUNDS ARE GIVEN BY WAY OF FINANCIAL AID AND TUITION REFUNDS AND ADJUSTMENTS; THEREFORE IT IS NOT NECESSARY TO MONITOR GRANT FUNDS, AS NO CASH AWARD IS GIVEN. X X X X false false false false false false false false false ERIC DUSTMAN HEAD OF SCHOOL 237401 10693 10105 258199 FORM 990 - ORGANIZATION'S MISSION THE MONTESSORI SCHOOL OF MAUI PROVIDES A COMPREHENSIVE CURRICULUM FROM EARLY CHILDHOOD INTO ADOLESCENCE BY FOLLOWING THE PRINCIPLES, SPIRIT AND PHILOSOPHY OF DR. MARIA MONTESSORI'S METHOD OF EDUCATION. THIS APPROACH FEATURES A COLLABORATIVE LEARNING ENVIRONMENT TO STIMULATE EACH STUDENT'S CRITICAL THINKING SKILLS, CULTIVATE INQUISITIVE MINDS AND EMPOWER CHILDREN TO ACTIVELY PARTICIPATE IN THE RAPIDLY CHANGING ENVIRONMENT OF THE TWENTY- FIRST CENTURY. FORM 990, PAGE 2, PART III, LINE 4D EXTENDED CARE PROGRAM AND OTHER RELATED FUNCTIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTE WILL REVIEW THE DRAFT 990 AND WILL PRESENT IT TO THE FULL BOARD. THEY WILL SOLICIT COMMENTS FROM THE BOARD AND MAKE REVISIONS OR FINALIZE PER BOARD RECOMMENDATIONS. FORM 990, PAGE 6, PART VI, LINE 12C AT THE BEGINNING OF THE YEAR AND AS NEW MEMBERS ARE ADDED, THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED AND EXPLAINED TO THE EO MEMBERS. MEMBERS THEN COMPLETE ACKNOWLEDGEMENT OF CONFLICT OF INTEREST POLICY AND IF APPLICABLE ACKNOWLEDGING INTERESTED PERSON STATUS. FORMS THEN ARE TAKEN TO FULL BOARD FOR REVIEW OR TO EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD IS SOLELY RESPONSIBLE FOR THE HIRING AND COMPENSATION PACKAGE OFFERED TO THE HEAD OF SCHOOL. THE HEAD OF SCHOOL SUPPORT AND EVALUATION COMMITTEE, A BOARD COMMITTEE, EVALUATES PROSPECTIVE HEADS OF SCHOOL AND SUBMITS THEIR RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD REGARDING HIRING (OR NOT HIRING) OF THE PROSPECT. AN ANNUAL JOB PERFORMANCE EVALUATION OF THE HEAD OF SCHOOL IS CONDUCTED BY THE HEAD OF SCHOOL SUPPORT AND EVALUATION COMMITTEE. THEY SUBMIT THEIR EVALUATION AND RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE FOLLOWING THE RECOMMENDATION OF THE HEAD OF SCHOOL SUPPORT AND EVALUATION COMMITTEE RESEARCHES COMPENSATION PACKAGES BY UTILIZING INFORMATION COMPILED BY BOTH THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND BY THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS. THEY FURTHER THEIR RESEARCH WITH NATIONWIDE AND LOCAL COST OF LIVING FIGURES. THE EXECUTIVE COMMITTEE CONSULTS WITH THE FINANCE COMMITTEE REGARDING THE SCHOOL'S ABILITY TO AFFORD THE PROPOSED COMPENSATION PACKAGE. THE EXECUTIVE COMMITTEE FINALIZES THE COMPENSATION PACKAGE AND DOCUMENTS THE RESEARCH. THE EXECUTIVE COMMITTEE THEN TAKES THEIR RESEARCH AND COMPENSATION PACKAGE RECOMMENDATION TO THE FULL BOARD. THE BOARD OF DIRECTORS VOTES ON RECOMMENDATION. FORM 990, PAGE 6, PART VI, LINE 15B THERE ARE NO COMPENSATED OFFICERS OR KEY EMPLOYEES; HOWEVER, THE HEAD OF SCHOOL IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR ALL OTHER EMPLOYEES OF THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 19 ALL APPLICABLE DOCUMENTS ARE AVAILABLE ON WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 5,116 TUITION ASSISTANCE -248,388 RECOVERY OF BAD DEBT -1,358 FUNDRAISING EXPENSE -5,116 RECOVERY OF BAD DEBT 1,358 TUITION ASSISTANCE 248,388