2024-02-12T12:36:17-06:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-07-01 581090387 ARBOR MONTESSORI SCHOOL INC ARBO 4043219304 2998 LAVISTA ROAD DECATUR GA 30033 DEBBIE LADSON DIRECTOR OF FINANCE AND OPERATIONS 4043219304 2024-02-07 1 DEBBIE LADSON 999009999 1 TIFFANY T ORR CPA P01559485 7703948000 2024-02-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBBIE LADSON 2998 LAVISTA ROAD DECATUR GA 30033 9559387 0 X WWW.ARBORMONTESSORI.ORG X 1970 GA THE MISSION OF ARBOR MONTESSORI SCHOOL IS TO DEVELOP THE UNIQUE CAPABILITIES OF EACH CHILD, THROUGH SUPPORTIVE RELATIONSHIPS, JOYFUL LEARNING, AND MEANINGFUL WORK IN A MONTESSORI ENVIRONMENT. THE SCHOOL SEEKS TO FOSTER INDEPENDENCE IN EACH CHILD, PREPARING HIM OR HER TO CONTRIBUTE WITH INTEGRITY TO THE COMMUNITY OF THE LARGER WORLD. 19 7 72 40 0 0 1185239 1899779 3849860 4380250 40011 -494440 -20714 -36459 5054396 5749130 71756 121500 0 0 2984180 3322982 0 0 122762 1054620 1303136 4110556 4747618 943840 1001512 12591024 14539044 2261852 2869877 10329172 11669167 X THE MISSION OF ARBOR MONTESSORI SCHOOL IS TO DEVELOP THE UNIQUE CAPABILITIES OF EACH CHILD, THROUGH SUPPORTIVE RELATIONSHIPS, JOYFUL LEARNING, AND MEANINGFUL WORK IN A MONTESSORI ENVIRONMENT. THE SCHOOL SEEKS TO FOSTER INDEPENDENCE IN EACH CHILD, PREPARING HIM OR HER TO CONTRIBUTE WITH INTEGRITY TO THE COMMUNITY OF THE LARGER WORLD. 0 0 3530974 121500 4380250 PROVIDING TODDLER, PRIMARY, ELEMENTARY, AND MIDDLE SCHOOL EDUCATION IN ACCORDANCE WITH THE PRINCIPLES OF THE ASSOCIATION MONTESSORI INTERNATIONALE. 3530974 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 72 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 7 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 GA X X DEBBIE LADSON 4043219304 2998 LAVISTA ROAD DECATUR GA 30033 JANINE MUSHOLT PRESIDENT 0.50 X X 0 0 0 LORA BOYD VICE PRESIDENT/TEACHER 40.00 X X 71343 0 9148 JASON LIOON TREASURER 0.50 X X 0 0 0 BECKY ROBERTS SECRETARY 0.50 X X 0 0 0 SANUJA BOPITIYA LEAD TODDLER TEACHER 40.00 X 54306 0 8964 ANNA DISCENZO LEAD UPPER ELEMENTARY TEACHER 40.00 X 76779 0 2622 BECCA FERNANDEZ LEAD LOWER ELEMENTARY TEACHER 40.00 X 57952 0 25343 ANNE LEDOUX DIRECTOR OF AUXILIARY PROG 40.00 X 75156 0 1027 TAMMY MARTIN TEACHER 40.00 X 80519 0 9919 MOLLY MATHES LEAD PRIMARY TEACHER 40.00 X 54021 0 9412 KATHRYN O'NEIL TODDLER/PRIMARY COORDINATOR 40.00 X 26708 0 22608 EMILY PETERS LEAD LOWER ELEMENTARY TEACHER 40.00 X 76211 0 2503 STACY REMALEY LEAD PRIMARY TEACHER 40.00 X 71202 0 2064 ALISON SHERRILL ELEMENTARY COORDINATOR 40.00 X 79082 0 2077 DAVID TYLER ADOLESCENT PROG COORDINATOR 40.00 X 52821 0 24019 ALTON EARLE TRUSTEE 0.50 X 0 0 0 TIFFANY FACKLER-WATSON TRUSTEE 0.50 X 0 0 0 LAUREL HANNA TRUSTEE 0.50 X 0 0 0 GUYLA JOHNSON TRUSTEE 0.50 X 0 0 0 HEALTHER MACCABE HEAD OF SCHOOL 40.00 X X 56415 0 4942 PAM WORSHAM FORMER BUSINESS MANAGER 40.00 X 99799 0 9525 932314 0 134173 0 1 0 0 INTERSTATE TRANSPORTATION EQUIPMENT INC 211 TROTTER ROAD COLUMBIA SC 29290 TRANSPORTATION SERVICES 121960 1 1636879 262900 1899779 TUITION AND APPLICATION FEES 611600 4310669 4310669 OTHER PROGRAM REVENUE 611710 69581 69581 4380250 97311 97311 16800 10736 6064 6064 6064 3100000 3691751 -591751 -591751 -591751 65247 107770 -42523 -42523 5749130 4380250 0 -530899 121500 121500 1148724 1047194 101530 1688062 1266318 348645 73099 284964 197053 78513 9398 201232 162750 33011 5471 12512 12512 308429 308429 22004 22004 112683 112683 104444 84955 18096 1393 43053 36118 6212 723 190320 159665 27462 3193 55025 40442 13774 809 REPAIRS AND MAINTENANCE 286230 238282 43147 4801 INSTRUCTIONAL MATERIALS 150744 150744 PROFESSIONAL DEVELOPMEN 17692 13441 2380 1871 4747618 3530974 1093882 122762 2984270 525463 6248152 20667 1663 424578 43954 40433 5820544 2797878 6259573 3022666 3301564 3668316 0 588769 12591024 14539044 245265 351852 1127378 1090663 889209 821517 0 605845 2261852 2869877 X 10020754 11112249 308418 556918 10329172 11669167 12591024 14539044 1001512 338483 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 281849 182758 57333 13500 508440 251991 88000 -34007 24135 281849 235292 18947 48601 20691 282149 224924 20768 4697 15097 235292 214429 3780 12131 5416 224924 0.00000 0.24300 0.75700 0 0 1796258 1796258 3392729 2321507 1071222 432311 370882 61429 199246 105489 93757 3022666 INVESTMENTS 3668316 F 3668316 RIGHT OF USE 605845 605845 X 5912282 338483 -162819 175664 5736618 12512 12512 5749130 4572287 -162819 -162819 4735106 12512 12512 4747618 PART V, LINE 4: FOUNDER'S FUND ENDOWMENT FUND IS USED TO ENRICH THE ARBOR COMMUNITY BY PROVIDING FINANCIAL RESOURCES FOR FACULTY AND STAFF ENRICHMENT, SPONSORSHIP OF NEW TEACHERS FOR MONTESSORI TRAINING, COMMUNITY EDUCATION PROGRAMS, AND SPECIAL CLASSROOM PROJECTS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE WHICH IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SCHOOL HAD UNRELATED BUSINESS INCOME ASSOCIATED WITH THE RENTAL OF SCHOOL FACILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THIS INCOME WAS EXCLUDED FROM TAXATION PER IRC SECTION 512(B)(3) FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE SCHOOL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2023, THE SCHOOL HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES - SCHEDULE G 107,770. RENTAL EXPENSES 10,736. FINANCIAL ASSISTANCE AWARDS -121,500. ERTC EXPENSE -159,825. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES - SCHEDULE G 107,770. RENTAL EXPENSES 10,736. FINANCIAL ASSISTANCE AWARDS -121,500. ERTC EXPENSE -159,825. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ARBOR MONTESSORI SCHOOL'S WEBSITE (WWW.ARBORMONTESSORI.ORG): "ARBOR MONTESSORI ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, RELIGION, FAMILY STRUCTURE OR SEXUAL ORIENTATION TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES OF THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, RELIGION, FAMILY STRUCTURE OR SEXUAL ORIENTATION IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS." MIDDLE SCHOOL 32134 32134 33997 FUN RUN 31371 31371 8301 8 1742 1742 65472 65247 65247 107770 107770 -42523 1 TUITION ASSISTANCE AWARDS 15 121500 ACTUAL COST X 0 0 0 0 0 0 0 0 0 PAM WORSHAM FORMER BUSINESS MANAGER 99799 0 0 0 0 0 0 0 9525 0 109324 0 0 0 PART I, LINE 3 COMPENSATION IS DETERMINED BY A SALARY SCALE. TUITION RECIPIENT BOARD (FERNANDEZ) 16343 TUITION REMISSION ATTEND SCHOOL TUITION RECIPIENT BOARD (O'NEILL) 20423 TUITION REMISSION ATTEND SCHOOL TUITION RECIPIENT BOARD (TYLER) 14246 TUITION REMISSION ATTEND SCHOOL HEAD OF SCHOOL BOARD (MACCABE) 16800 LEASE TRANSACTION (CORALWOOD) LEASED PROPERTY FORM 990, PART VI, SECTION B, LINE 11B THE HEAD OF SCHOOL AND BUSINESS MANAGER REVIEW FORM 990 WITH THE SCHOOL'S CPA. THE FORM 990 IS ALSO REVIEWED BY THE CHAIR/CO-CHAIRS OF THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE FORM 990 IS ALSO AVAILABLE TO OTHER MEMBERS OF THE FINANCE COMMITTEE AND BOARD OF TRUSTEES UPON REQUEST. A COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW IN THE BUSINESS OFFICE AT THE LAVISTA CAMPUS. AN EMAIL IS SENT TO ALL BOARD MEMEBERS THAT THE COPY IS AVAILABLE FOR A THREE DAY PERIOD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ARBOR'S CONFLICT OF INTEREST POLICY IS EXPLAINED TO ITS TRUSTEES ANNUALLY. CONFLICT OF INTEREST POLICY IS INCORPORATED INTO A LARGER DOCUMENT THAT BOARD MEMBERS SIGN ANNUALLY. AT MONTHLY BOARD MEETINGS, ANY CONFLICTS ARE REPORTED, DISCUSSED, AND VOTED UPON, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEES ARE PLACED ON A SALARY SCALE WHICH IS ADJUSTED ANNUALLY AS A PART OF THE BUDGET PROCESS. ANY SALARY ADJUSTMENTS, INCLUDING COST OF LIVING ADJUSTMENTS, ARE APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINIANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.