2024-05-15T09:03:55-04:00 2023-06-30 561743537 LANGDON & COMPANY LLP 223 US HIGHWAY 70 EAST SUITE 100 GARNER NC 275294051 990 2022-07-01 463086549 WILLOW OAK MONTESSORI FOUNDATION INC WILL 9192407787 1476 ANDREWS STORE ROAD PITTSBORO NC 27312 SUSAN JOHNSTONE HEAD OF SCHOOL 9192407787 2024-05-14 true SUSAN JOHNSTONE 999009999 true SUSAN DEAN P01281194 9196621001 2024-05-14 2022 2023-04-26 12:10:37Z ELIZABETH BONITZ 1476 ANDREWS STORE ROAD PITTSBORO NC 27312 603139 false X WWW.WILLOWOAKMONTESSORI.ORG X 2013 NC WILLOW OAK MONTESSORI FOUNDATION, INC PROVIDES FINANCIAL SUPPORT TO AND OPERATES FACILITIES FOR WILLOW OAK MONTESSORI CHILDREN'S HOUSE AND CHARTER SCHOOL. 9 9 0 0 60252 49973 486421 553166 0 0 546673 603139 0 0 13919 8050 0 13411 555522 626774 569441 634824 -22768 -31685 8053407 7977070 7505307 7421926 548100 555144 X WILLOW OAK MONTESSORI FOUNDATION, INC. EXISTS TO SUPPORT THE EDUCATIONAL ACTIVITIES OF TWO MONTESSORI SCHOOLS IN CHATHAM COUNTY, NORTH CAROLINA, WILLOW OAK MONTESSORI CHILDRENS HOUSE AND WILLOW OAK MONTESSORI CHARTER SCHOOL. SPECIFICALLY, THE ORGANIZATION RAISES FUNDS FOR THE SCHOOLS AND PLANS TO DEVELOP/MANAGE JOINT FACILITIES FOR THE SCHOOLS. false false FINANCIAL SUPPORT FOR WILLOW OAK MONTESSORI CHARTER SCHOOL. THE FOUNDATION CONTINUES TO DEVELOP THE POLICIES, PROCEDURES, AND SYSTEMS NECESSARY TO RAISE SUFFICIENT FUNDS TO SUPPORT WILLOW OAK MONTESSORI CHARTER SCHOOL, INC. FINANCIAL SUPPORT FOR WILLOW OAK MONTESSORI CHILDREN'S HOUSE. THE FOUNDATION CONTINUES TO DEVELOP THE POLICIES, PROCEDURES, AND SYSTEMS NECESSARY TO RAISE SUFFICIENT FUNDS TO SUPPORT WILLOW OAK MONTESSORI CHILDREN'S HOUSE, INC. 517927 553166 THE FOUNDATION BOARD OF DIRECTORS HAVE TURNED THE OPERATIONS OF THE FACILITY OVER TO THE OPERATIONS STAFF AND HAS SET THRESHOLDS THAT WHEN MET, TRIGGER APPROVALS FROM THE FINANCE COMMITTEE OR THE BOARD OF DIRECTORS. THE FACILITY'S DAY TO DAY OPERATIONS ARE NO LONGER THE RESPONSIBILITY OF THE FOUNDATION, BUT TO THE STAFF HIRED TO RUN THE OPERATIONS. THEY INCLUDE THE HEAD OF SCHOOL, THE FACILITIES AND BUSINESS MANAGER, AND THE REST OF THE LEADERSHIP TEAM THAT ASSISTS THE HEAD OF SCHOOL. THE HEAD OF SCHOOL ULTIMATELY IS RESPONSIBLE FOR MAINTAINING THE OPERATIONS ARE IN LINE WITH THE FOUNDATION'S MISSION STATEMENT AND VALUES. THE REVENUE FOR THE FOUNDATION COMES FROM DONATIONS AND FROM RENT CHARGED TO THE WILLOW OAK MONTESSORI CHARTER SCHOOL AND THE WILLOW OAK MONTESSORI CHILDREN'S HOUSE FOR THE USE OF THE FACILITY. THE RENT AND DONATIONS BASICALLY COVER THE OPERATIONAL EXPENSES OF THE FOUNDATION. 517927 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true false false false false NC X JON GROVES 9192407787 1476 ANDREWS STORE ROAD PITTSBORO NC 27312 X CATHERINE OUDJIT HEAD OF SCHO 2.00 38.00 X 0 9635 0 ELIZABETH BONITZ BOARD PRESID 1.00 2.00 X 0 0 0 JUDY MALLOY BOARD VICE P 1.00 2.00 X 0 0 0 LEE NESTLERODE BOARD TREASU 1.00 2.00 X 0 0 0 ANDREW LERNER BOARD SECRET 1.00 2.00 X 0 0 0 FRANK BRAINARD DIRECTOR 1.00 2.00 X 0 0 0 MIKE DASHER DIRECTOR 1.00 2.00 X 0 0 0 JANET BALLINGER DIRECTOR 1.00 2.00 X 0 0 0 MANJU REDDY DIRECTOR 1.00 2.00 X 0 0 0 JORDYNN JACK DIRECTOR 1.00 2.00 X 0 0 0 9635 false false false 49973 49973 RELATED PARTY RENTAL INCOME 533110 550251 550251 OTHER PROGRAM RENTAL INCOME 531110 2915 2915 553166 603139 553166 7288 2429 2430 2429 300 100 100 100 462 154 154 154 28683 25815 2868 1291 1291 206880 186192 20688 156920 141228 15692 199155 179240 19915 9538 8584 954 MISCELLANEOUS 16447 16447 GRANTS TO OTHERS 7860 7860 634824 517927 103486 13411 70342 164794 276788 298488 1830 5995 8056317 559024 7696447 7497293 8000 10500 8053407 7977070 88246 131261 7054417 6936379 362644 354286 7505307 7421926 X 548100 515531 39613 548100 555144 8053407 7977070 X -31685 38729 X false true X true true X X 2 WILLOW OAK MONTESSORI CHARTER SCHOOL 454823663 2 true 0 0 WILLOW OAK MONTESSORI CHILDREN'S HOUSE 561986129 2 true 0 0 2 0 true false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 355044 355044 7604620 538661 7065959 10730 1520 9210 85923 19470 66453 7496666 WILLOW OAK MONT. CHARTER SCHOOL 254646 WILLOW OAK MONT. CHILDREN'S HOUSE 99640 354286 X 603139 603139 603139 634824 634824 634824 SCHEDULE D, PAGE 3, PART X THE FOUNDATION EVALUATES ANY UNCERTAIN TAX POSITIONS. ACCORDINGLY, THE FOUNDATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE FOUNDATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2023. FORM 990 - ORGANIZATION'S MISSION WILLOW OAK MONTESSORI FOUNDATION, INC. EXISTS TO SUPPORT THE EDUCATIONAL ACTIVITIES OF TWO MONTESSORI SCHOOLS IN CHATHAM COUNTY, NORTH CAROLINA, WILLOW OAK MONTESSORI CHILDRENS HOUSE AND WILLOW OAK MONTESSORI CHARTER SCHOOL. SPECIFICALLY, THE ORGANIZATION RAISES FUNDS FOR THE SCHOOLS AND PLANS TO DEVELOP/MANAGE JOINT FACILITIES FOR THE SCHOOLS. FORM 990, PAGE 2, PART III, LINE 4C THE FOUNDATION BOARD OF DIRECTORS HAVE TURNED THE OPERATIONS OF THE FACILITY OVER TO THE OPERATIONS STAFF AND HAS SET THRESHOLDS THAT WHEN MET, TRIGGER APPROVALS FROM THE FINANCE COMMITTEE OR THE BOARD OF DIRECTORS. THE FACILITY'S DAY TO DAY OPERATIONS ARE NO LONGER THE RESPONSIBILITY OF THE FOUNDATION, BUT TO THE STAFF HIRED TO RUN THE OPERATIONS. THEY INCLUDE THE HEAD OF SCHOOL, THE FACILITIES AND BUSINESS MANAGER, AND THE REST OF THE LEADERSHIP TEAM THAT ASSISTS THE HEAD OF SCHOOL. THE HEAD OF SCHOOL ULTIMATELY IS RESPONSIBLE FOR MAINTAINING THE OPERATIONS ARE IN LINE WITH THE FOUNDATION'S MISSION STATEMENT AND VALUES. THE REVENUE FOR THE FOUNDATION COMES FROM DONATIONS AND FROM RENT CHARGED TO THE WILLOW OAK MONTESSORI CHARTER SCHOOL AND THE WILLOW OAK MONTESSORI CHILDREN'S HOUSE FOR THE USE OF THE FACILITY. THE RENT AND DONATIONS BASICALLY COVER THE OPERATIONAL EXPENSES OF THE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE FORM 990 WILL BE REVIEWED BY THE HEAD OF SCHOOL AND THEN DISTRIBUTED TO THE FULL BOARD AND THE FINANCE COMMITTEE FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD PRESIDENT AND REVIEWED AND SIGNED AT THE BEGINNING OF EACH FISCAL YEAR BY ALL STAFF AND BOARD MEMBERS. IT IS EACH SIGNATOR'S OBLIGATION TO DISCLOSE ANY POTENTIAL CONFLICT AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. FORM 990, PAGE 6, PART VI, LINE 15B THE FOUNDATION DOES NOT PAY ANY EMPLOYEES DIRECTLY. HOWEVER, EMPLOYEES PROVIDING SERVICES ARE PAID FROM A RELATED ORGANIZATION AND ARE REIMBURSED BY THE FOUNDATION. AS SUCH, SALARY EXPENSE IS REPORTED IN PART IX, FUNCTIONAL EXPENSE. FORM 990, PAGE 6, PART VI, LINE 19 THE MOST RECENT FORM 990 TAX RETURNS (INCLUDING FINANCIAL INFORMATION), THE BYLAWS,THE ARTICLES OF INCORPORATION, FORM 1023 APPLICATION FOR EXEMPTION, AND CONFLICT OF INTEREST POLICY ARE PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART VII SUSAN JOHNSTONE BECAME HEAD OF SCHOOL ON JANUARY 1, 2024, AFTER THE FISCAL YEAR-END. THEREFORE, SHE IS NOT REPORTED ON PART VII OF THE FORM 990 BUT IS THE SIGNER OF THIS YEAR'S TAX RETURN. FORM 990, PART XI, LINE 9 INSURANCE REIMBURSEMENT 38,729 WILLOW OAK MONT CHILDREN'S HOUSE 1476 ANDREWS STORE ROAD PITTSBORO NC 27312 561986129 EARLY CHIL NC 501C3 2 N/A false WILLOW OAK MONT CHARTER SCHOOL 1476 ANDREWS STORE ROAD PITTSBORO NC 27312 454823663 PRIMARY ED NC 501C3 2 N/A false false false false false true false false false false true false false false false true false false false false WILLOW OAK MONT CHARTER SCHOOL E 254646 ACTUAL AMOUNT WILLOW OAK MONT CHILDREN'S HOUSE E 99640 ACTUAL AMOUNT WILLOW OAK MONT CHARTER SCHOOL J 500728 ACTUAL AMOUNT WILLOW OAK MONT CHILDREN'S HOUSE J 49523 ACTUAL AMOUNT WILLOW OAK MONT CHARTER SCHOOL O 4367 ACTUAL AMOUNT WILLOW OAK MONT CHILDREN'S HOUSE O 3683 ACTUAL AMOUNT