2024-03-21T15:57:51-04:00 2023-06-30 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-07-01 842903954 SOUTH BEND MONTESSORI HIGH SCHOOL INC SOUT 5744005663 333 W COLFAX AVENUE SOUTH BEND IN 46601 HENRY F BORJAS CFO/MATHEMATICS GUID 5744005663 2024-02-27 true HENRY BORJAS XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2024-03-21 2022 2023-04-26 12:10:37Z RIVER MONTESSORI HIGH SCHOOL EILEEN MARIANI 333 W COLFAX AVENUE SOUTH BEND IN 46601 752515 false X RIVERMONTESSORIHS.ORG X 2019 IN WE EXIST TO MEET THE DEVELOPMENTAL NEEDS OF ADOLESCENTS BY EDUCATING HIGH SCHOOL STUDENTS THROUGH THE MONTESSORI METHOD IN A MIXED-INCOME, COMMUNITY-ORIENTED ENVIRONMENT. 7 7 10 6 0 220834 132753 309686 616079 3 8 5850 3675 536373 752515 42000 293725 0 273169 350005 0 4359 177271 175193 492440 818923 43933 -66408 202602 293643 154873 312322 47729 -18679 WE EXIST TO MEET THE DEVELOPMENTAL NEEDS OF ADOLESCENTS BY EDUCATING HIGH SCHOOL STUDENTS THROUGH THE MONTESSORI METHOD IN A MIXED-INCOME, COMMUNITY-ORIENTED ENVIRONMENT. false false 781432 293725 616079 EDUCATIONAL SERVICES - SOUTH BEND MONTESSORI HIGH SCHOOL, D/B/A/ RIVER MONTESSORI HIGH SCHOOL, IS ORGANIZED EXCLUSIVELY TO PROVIDE SECONDARY (GRADES 9 TO 12) MONTESSORI EDUCATION. FOR THE YEAR ENDED JUNE 30, 2023, WE EDUCATED 42 STUDENTS. 781432 true true false false false false false false false false true false false true true true false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 10 false false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false false false false X HENRY BORJAS 5744005663 333 W COLFAX AVENUE SOUTH BEND IN 46601 EILEEN MARIANI CEO/CURRICUL 40.00 X 53500 0 0 HENRY F BORJAS CFO/MATHEMAT 40.00 X 46432 0 0 GLORIA NIEMIER DIRECTOR 1.00 X 0 0 0 SUZY ULMER DIRECTOR 1.00 X 0 0 0 BRUCE JONES DIRECTOR 1.00 X 0 0 0 ROB NICHOLS PRESIDENT 2.00 X X 0 0 0 PATRICK DOWD VICE PRESIDE 2.00 X X 0 0 0 ERIC OGLESBEE TREASURER 2.00 X X 0 0 0 KATHY BURNETTE SECRETARY 2.00 X X 0 0 0 99932 false false false 68 132685 132753 TUITION 611600 613276 613276 FEES 611600 2803 2803 616079 8 8 3675 3675 3675 752515 619754 8 293725 293725 96605 80649 13297 2659 218338 217169 974 195 8831 8351 400 80 26231 24805 1189 237 5 5 6484 6484 3816 3816 7147 7147 2985 2985 50947 50947 5255 5255 37243 37243 4220 4220 EDUCATIONAL EXPENSES 43379 43379 OTHER 5528 5528 SUPPLIES 3462 3462 STAFF DEVELOPMENT 3118 3118 1604 416 1188 818923 781432 33132 4359 100883 56100 2383 5541 107207 45919 99336 61288 170714 202602 293643 29447 6098 95000 95000 30426 211224 154873 312322 X 47729 -18679 47729 -18679 202602 293643 -66408 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56781 24513 32268 40726 16826 23900 9700 4580 5120 61288 OPERATING LEASE RIGHT-OF-USE ASSET 143350 FINANCE LEASE RIGHT-OF-USE ASSETS 27364 170714 OPERATING LEASE LIABILITY 177550 FINANCE LEASE LIABILITIES 33674 211224 X 458790 458790 293725 293725 752515 525198 525198 293725 293725 818923 SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE 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. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER JUNE 30, 2023 OR 2022, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR BY THE STATE OF INDIANA FOR YEARS ENDED PRIOR TO JUNE 30, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION SCHOLARSHIPS 293,725 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUTION SCHOLARSHIPS 293,725 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL HAS PUBLISHED ITS NON-DISCRIMINATION POLICY ON THE FRONT PAGE OF ITS WEBSITE AND AT THE TOP OF THE ADMISSION PAGE OF ITS WEBSITE. THE SCHOOL'S POLICY OF NON-DISCRIMINATION IS AS FOLLOWS: RIVER MONTESSORI HIGH SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL ORIGIN, ETHNIC ORIGIN, GENDER, SEXUAL ORIENTATION, AND RELIGION TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE CORPORATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, ETHNIC ORIGIN, GENDER, SEXUAL ORIENTATION, OR RELIGION IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. true TUITION SCHOLARSHIPS 40 293725 DISCOUNTS DISCOUNTS SCHEDULE I, PAGE 1, PART I, LINE 2 APPLICANTS FOR FINANCIAL AID ARE PROVIDED A FINANCIAL AID WORKSHEET TO COMPLETE, WHICH IS USED TO DETERMINE FINANCIAL AID. FINANCIAL AID AWARDS AT RIVER MONTESSORI HIGH SCHOOL ARE BASED ON THE FOLLOWING PRINCIPLES: - EVERY FAMILY PAYS SOME LEVEL OF TUITION, - NO FAMILY PAYS MORE THAN 10% OF THEIR ADJUSTED GROSS INCOME (AGI) TO ATTEND, AND - FAMILIES WITH LOWER INCOMES SHOULD PAY A SMALLER PERCENTAGE OF AGI THAN FAMILIES WITH HIGHER INCOMES. IN ADDITION, THERE IS ALSO AN APPEALS PROCESS TO THE BOARD OF DIRECTORS, WHO CAN MAKE ADJUSTMENTS TO AWARDS AT THEIR DISCRETION. FORM 990, PART VI LINE 6. THE COMPENSATION OF THE CEO IS SET BY THE INDEPENDENT BOARD OF DIRECTORS, TAKING INTO ACCOUNT COMPARABILITY DATA. HOWEVER, THE PROCESS IS NOT SUBSTANTIATED BY CONTEMPORANEOUS MINUTES. THIS WAS LAST DONE IN JUNE 2022. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE ENTIRE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD PRIOR TO THE MARCH 2024 BOARD MEETING, WHEN IT WAS APPROVED FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL INTERESTED PERSONS (AS DEFINED IN THE POLICY) MUST ANNUALLY SIGN A STATEMENT AFFIRMING RECEIPT AND UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY AND FOR COMPLYING WITH IT. ALL POTENTIAL CONFLICTS MUST BE DISCLOSED TO THE BOARD OR APPROPRIATE COMMITTEE, AND THE BOARD OR COMMITTEE DETERMINES WHETHER IT IS IN THE ORGANIZATION'S BEST INTEREST TO PROCEED WITH THE PROPOSED TRANSACTION WITHOUT THE CONFLICTED PERSON BEING PRESENT OR VOTING. ANY VIOLATIONS OF THE POLICY WILL SUBJECT THE INTERESTED PERSON TO APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S GOVERNING INSTRUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.