2026-07-09T14:40:38-04:00 2025-08-31 NYHUS TAX SERVICES PLLC 515 1/2 E BROADWAY AVE STE 102 BISMARCK ND 585014408 990 2024-09-01 450342297 MISSOURI VALLEY MONTESSORI SCHOOL INC MISS 7012556779 200 W TURNPIKE AVE BISMARCK ND 58501 LESLIE WEIGEL 2024 VP 2025 PRES 7012556779 2026-07-08 true true MICHELLE L NYHUS CPA P00673693 7012025446 2026-07-08 X 2024 2025-03-06 01:10:19Z LESLIE WEIGEL 200 W TURNPIKE AVE BISMARCK ND 58501 769243 false X WWW.MVMPRESCHOOL.ORG X 1984 ND PROVIDING A MONTESSORI SCHOOL EDUCATIONAL PROGRAM FOR PRE-SCHOOL CHILDREN. 7 7 33 140 0 19450 57464 582466 701649 -40958 4523 21301 4067 582259 767703 0 0 557047 629312 0 3603 141199 178812 698246 808124 -115987 -40421 681671 623419 225565 211603 456106 411816 X PROVIDING A MONTESSORI SCHOOL EDUCATIONAL PROGRAM FOR PRE-SCHOOL CHILDREN. false false 765640 701649 MISSOURI VALLEY MONTESSORI (MVM) HAS BEEN IN EXISTENCE FOR OVER 40 YEARS. THE SCHOOL STRIVES TO PROVIDE A QUALITY EARLY EDUCATION AND CHILDCARE TO CHILDREN IN ITS COMMUNITIES OF BISMARCK AND MANDAN, NORTH DAKOTA. MVM WAS STARTED IN 1977 BY A GROUP OF PARENTS WHO WANTED A MORE EDUCATIONAL AND LOVING ENVIRONMENT FOR THEIR CHILDREN AGES THREE TO SEVEN. EACH SCHOOL YEAR, MVM PROVIDES QUALITY EDUCATION TO SEVENTY-SIX CHILDREN; NINETEEN CHILDREN IN EACH OF THE FOUR CLASSROOMS. MVM TEACHERS HOLD NORTH AMERICAN MONTESSORI CERTIFICATIONS AND ARE LICENSED THROUGH NORTH DAKOTA DEPARTMENT OF PUBLIC INSTRUCTION. MVM OFFERS EXTENDED-DAY PROGRAMMING FROM 7:30 A.M. TO 5:30 P.M. AS WELL AS A SUMMER SESSION TO ACCOMMODATE WORKING FAMILIES. THE MVM MISSION IS TO PROVIDE A QUALITY ENVIRONMENT, BASED UPON THE MONTESSORI METHOD, PREPARING ITS STUDENTS FOR ACADEMIC EXCELLENCE, FULFILLING THEIR CREATIVE POTENTIAL AND ASSISTING IN THEIR PHYSICAL, EMOTIONAL AND SOCIAL DEVELOPMENT. 765640 true true false false false false false false false false true false false false false false false false true false false false 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 true 0 0 33 true false false false false false false false false false false false false X 7 7 false false false true false true false true true false false true true true true true false true true false X MISSOURI VALLEY MONTESSORI INC 7012556779 200 W TURNPIKE AVE BISMARCK ND 58501 LESLIE WEIGEL 2024 VP 2025 1.00 X X 0 0 0 HOLLIE KELLER 23-24 BOD 20 1.00 X X 0 0 0 TAYLOR WALKER 24-25 TREASU 1.00 X X 0 0 0 SARAH MACK 23-25 SECRET 1.00 X X 0 0 0 MICHAEL CARLSON 2024 PRES 1.00 X X 0 0 0 SERENA MCCABE 24-25 DIRECT 1.00 X 0 0 0 SHALEE HUNTLEY 24-25 DIRECT 1.00 X 0 0 0 JAMIE WRAY 2025 DIRECTO 1.00 X 0 0 0 BRITA COWAN EXECUTIVE DI 40.00 X 62493 0 11759 62493 11759 false false false 23459 34005 57464 SCHOOL TUITION 611600 689624 689624 REGISTRATION FEES 611600 12025 12025 701649 4523 4523 5607 1540 4067 4067 767703 701649 8590 67438 30347 33719 3372 460733 460733 4633 4633 51457 51457 45051 42511 2309 231 7186 7186 1629 1629 56397 56397 99 99 9436 9436 22015 22015 7474 7474 SCHOOL SUPPLIES 27142 27142 BUILDING SUPPLIES 18739 18739 STUDENT ACTIVITIES 9254 9254 LICENSES 6186 6186 13255 12031 1224 808124 765640 38881 3603 67224 33424 102 102 2436 936285 404843 553458 531442 50000 50000 8451 8451 681671 623419 379 193 225186 211410 225565 211603 X 456106 411816 456106 411816 681671 623419 -40421 -3869 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93866 93866 796966 370237 426729 45453 34606 10847 531442 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 INCLUDED IN ADVERTISEMENTS. BRITA COWAN EXECUTIVE DIRECTOR EMBEZZLEMENT false SCHEDULE L, PART V MISSOURI VALLEY MONTESSORI SCHOOLS, INC. IS A VICTIM OF EMBEZZLEMENT. IN DECEMBER OF 2025, THE ORGANIZATION DISCOVERED THAT ITS EXECUTIVE DIRECTOR HAD DIVERTED APPROXIMATELY 150,000 IN ORGANIZATIONAL FUNDS THROUGH MANY UNAUTHORIZED TRANSACTIONS FOR HER PERSONAL BENEFIT. THE BOARD OF DIRECTORS HAD NO KNOWLEDGE OF OR REASON TO SUSPECT THIS DIVERSION UNTIL A BOARD MEMBER DISCOVERED FINANCIAL INCONSISTENCIES DURING A REVIEW OF THE BANK RECORDS. NO BOARD MEMBER OR OTHER MANAGER PARTICIPATED IN THE TRANSACTIONS WITH ANY KNOWLEDGE OF THE EXCESS BENEFIT TO THE EMBEZZLER. THE BOARD TOOK IMMEDIATE ACTION TO TERMINATE EMPLOYMENT OF THE INDIVIDUAL, HAS REPORTED THE MATTER TO LAW ENFORCEMENT, AND HAS SUBMITTED AN INSURANCE CLAIM FOR DAMAGES. CRIMINAL PROCEEDINGS ARE ONGOING AS OF THE DATE OF THIS FILING. SEE FORM 990, PART VI, SECTION A, LINE 5 - MATERIAL DIVERSION OF ASSETS FOR MORE DETAILS. FORM 990, PAGE 1, PART I, LINE 6 PARENTS VOLUNTEER HOURS TO ASSIST WITH SCHOOL ACTIVITIES. THE BOARD OF DIRECTORS ARE ALSO VOLUNTEERS. FORM 990, PAGE 2, PART III, LINE 4A MISSOURI VALLEY MONTESSORI (MVM) HAS BEEN IN EXISTENCE FOR OVER 40 YEARS. THE SCHOOL STRIVES TO PROVIDE A QUALITY EARLY EDUCATION AND CHILDCARE TO CHILDREN IN ITS COMMUNITIES OF BISMARCK AND MANDAN, NORTH DAKOTA. MVM WAS STARTED IN 1977 BY A GROUP OF PARENTS WHO WANTED A MORE EDUCATIONAL AND LOVING ENVIRONMENT FOR THEIR CHILDREN AGES THREE TO SEVEN. EACH SCHOOL YEAR, MVM PROVIDES QUALITY EDUCATION TO SEVENTY-SIX CHILDREN; NINETEEN CHILDREN IN EACH OF THE FOUR CLASSROOMS. MVM TEACHERS HOLD NORTH AMERICAN MONTESSORI CERTIFICATIONS AND ARE LICENSED THROUGH NORTH DAKOTA DEPARTMENT OF PUBLIC INSTRUCTION. MVM OFFERS EXTENDED-DAY PROGRAMMING FROM 7:30 A.M. TO 5:30 P.M. AS WELL AS A SUMMER SESSION TO ACCOMMODATE WORKING FAMILIES. THE MVM MISSION IS TO PROVIDE A QUALITY ENVIRONMENT, BASED UPON THE MONTESSORI METHOD, PREPARING ITS STUDENTS FOR ACADEMIC EXCELLENCE, FULFILLING THEIR CREATIVE POTENTIAL AND ASSISTING IN THEIR PHYSICAL, EMOTIONAL AND SOCIAL DEVELOPMENT. FORM 990, PAGE 6, PART VI, LINE 5 EMBEZZLEMENT: DURING DECEMBER OF 2025, THE ORGANIZATION DISCOVERED THAT ITS EXECUTIVE DIRECTOR HAD DIVERTED APPROXIMATELY 150,000 IN ORGANIZATIONAL FUNDS THROUGH UNAUTHORIZED CHECKS PAYABLE TO HER PERSONAL ACCOUNTS, ADDITIONAL PAYROLL DISBURSEMENTS TO HERSELF, USE OF BUSINESS' BANK CARDS FOR PERSONAL EXPENSES, UNAUTHORIZED PURCHASES, AND PAYMENT OF PERSONAL LOANS WITH ORGANIZATIONAL FUNDS FROM SEPTEMBER, 2023 THROUGH DECEMBER, 2025. THE BOARD OF DIRECTORS HAD NO KNOWLEDGE OF OR REASON TO SUSPECT THIS DIVERSION UNTIL FINANCIAL INCONSISTENCIES WERE DISCOVERED IN DECEMBER OF 2025 BY ONE OF THE ORGANIZATION'S BOARD MEMBERS DURING A REVIEW OF BANK RECORDS. UPON DISCOVERY, THE BOARD OF DIRECTORS TOOK IMMEDIATE ACTION, INCLUDING TERMINATION OF THE EMPLOYEE, REFERRAL OF THE MATTER TO LAW ENFORCEMENT, AND SUBMISSION OF A CLAIM UNDER THE ORGANIZATION'S INSURANCE POLICY. CRIMINAL PROCEEDINGS ARE ONGOING AS OF THE DATE OF THIS FILING. THE ORGANIZATION IS COOPERATING FULLY WITH AUTHORITIES. FOR THE YEAR ENDED 8/31/25, THE FOLLOWING AMOUNTS WERE DETERMINED TO HAVE BEEN MISAPPROPRIATED: + UNAUTHORIZED CHECKS OF 14,038.36 + ADDITIONAL PAYROLLS OF 11,041.83 + ADDITIONAL INSURANCE PAYMENTS OF 6,587.46 + UNAUTHORIZED CREDIT CARD TRANSACTIONS/CHARGEBACKS OF 33,390.29 = TOTAL EMBEZZLEMENT OF FUNDS DURING THE YEAR OF 65,057.94 (DETAIL BY ACCOUNT AVAILABLE UPON REQUEST; PRIOR YEAR 990 WILL BE AMENDED.) THE ORGANIZATION HAS IMPLEMENTED THE FOLLOWING INTERNAL CONTROLS TO STRENGTHEN FINANCIAL OVERSIGHT AND PREVENT FUTURE OCCURRENCES: ALL CHECKS NOW REQUIRE TWO AUTHORIZED SIGNATURES, A THIRD-PARTY PAYROLL PROCESSOR HAS BEEN ENGAGED TO HANDLE PAYROLL FUNCTIONS, ALL CREDIT CARD CHARGES REQUIRE ITEMIZED RECEIPTS, THE BOARD TREASURER REVIEWS ALL DISBURSEMENTS ON A MONTHLY BASIS, AND THE BOARD HAS ENGAGED A CPA FIRM TO CONDUCT FINANCIAL REVIEWS. THE BOARD CONTINUES TO MONITOR THE IMPLEMENTATION OF THESE MEASURES AND REMAINS COMMITTED TO MAINTAINING SOUND FINANCIAL PRACTICES. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED ANNUALLY BY FAMILIES OF ENROLLED CHILDREN. BOARD MEMBERS TYPICALLY SERVE 1 OR 2-YEAR TERMS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO ITS FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD MEMBERS AT THE FIRST BOARD MEETING OF THE YEAR. THE PRESIDENT THEN DISCUSSES WHAT THE POLICY INVOLVES AND ALL THE BOARD MEMBERS READ THROUGH AND SIGN THE POLICY, DISCLOSING ANY POTENTIAL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS CONDUCTS AN INDEPENDENT REVIEW ANNUALLY OF THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION. THE BOARD DOCUMENTS THE DELIBERATION AND DECISION IN THE MINUTES. ULTIMATELY, THE DECISION IS BASED ON THE BUDGET AND THE OVERALL PERFORMANCE OF THE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B ANNUAL COMPENSATION INCREASES FOR THE EXECUTIVE DIRECTOR ARE DETERMINED BY THE BOARD OF DIRECTORS AND RECORDED IN THE MINUTES. MISSOURI VALLEY MONTESSORI TEACHERS' WAGES CURRENTLY FALL BENEATH THE AVERAGE WAGES FOR SIMILAR POSITIONS. INFORMATION FROM ND CHILD CARE AWARE IS USED TO DETERMINE APPROPRIATE WAGES FOR ASSISTANTS AND AFTERSCHOOL TEACHING STAFF. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.