2026-08-03T14:30:21-04:00 2024-08-31 NYHUS TAX SERVICES PLLC 515 1/2 E BROADWAY AVE STE 102 BISMARCK ND 585014408 990 2023-09-01 450342297 MISSOURI VALLEY MONTESSORI SCHOOL INC MISS 7012556779 200 W TURNPIKE AVE BISMARCK ND 58501 LESLIE WEIGEL 2024 VP 2025 PRES 7012556779 2026-07-29 true true MICHELLE L NYHUS CPA P00673693 7012025446 2026-07-29 X 2023 2025-03-06 01:10:19Z X LESLIE WEIGEL 200 W TURNPIKE AVE BISMARCK ND 58501 614802 false X WWW.MVMPRESCHOOL.ORG X 1984 ND PROVIDING A MONTESSORI SCHOOL EDUCATIONAL PROGRAM FOR PRE-SCHOOL CHILDREN. 7 7 42 140 0 14273 19450 656192 582466 2 -40958 11647 21301 682114 582259 0 0 473075 557047 0 2787 159776 141199 632851 698246 49263 -115987 810240 681671 238875 225565 571365 456106 X PROVIDING A MONTESSORI SCHOOL EDUCATIONAL PROGRAM FOR PRE-SCHOOL CHILDREN. false false 655869 582466 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. 655869 true true false false false false false false false false true false false false false false false false true false false false false false true false false false false false false true false false false false false false false false false false false false false false false true 1 0 42 true false false 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 AMANDA REMYNSE 2023 PRESIDE 1.00 X X 0 0 0 SARAH MACK 23-24 SECRET 1.00 X X 0 0 0 MICHAEL CARLSON 2023 TREAS 2 1.00 X X 0 0 0 LESLIE WEIGEL 2024 VP 2025 1.00 X X 0 0 0 TAYLOR WALKER 2024 TREASUR 1.00 X X 0 0 0 HOLLIE KELLER 23-24 DIRECT 1.00 X 0 0 0 LINDSEY LEE 2023 DIRECTO 1.00 X 0 0 0 SERENA MCCABE 2024 DIRECTO 1.00 X 0 0 0 SHALEE HUNTLEY 2024 DIRECTO 1.00 X 0 0 0 BRITA COWAN EXECUTIVE DI 40.00 X 44837 0 8602 44837 8602 false false false 14000 5450 19450 SCHOOL TUITION 611600 579479 579479 REGISTRATION FEES 611600 2273 2273 STUDENT ACTIVITIES 611600 714 714 582466 -10503 30455 -40958 -40958 -40958 17039 922 16117 16117 6350 1166 5184 5184 582259 541508 21301 52038 23417 26019 2602 420871 420871 575 575 43964 43964 39599 37562 1852 185 7651 7651 2706 2706 1428 1428 32216 32216 513 513 10041 10041 23032 23032 7241 5649 1592 SCHOOL SUPPLIES 21573 21573 BUILDING SUPPLIES 13287 13287 STUDENT ACTIVITIES 11101 11101 TEACHER APPRECIATION 4413 4413 5997 4949 1048 698246 655869 39590 2787 203191 67224 102 102 2436 936285 382827 606947 553458 50000 8451 810240 681671 518 379 238357 225186 238875 225565 X 571365 456106 571365 456106 810240 681671 -115987 728 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93866 93866 796966 350021 446945 45453 32806 12647 553458 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. CALENDAR 6217 6217 132 6217 6217 132 132 6085 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 IMMEDIATED 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, ITEM B DURING DECEMBER OF 2025, MISSOURI VALLEY MONTESSORI SCHOOL, INC. BECAME AWARE OF EMBEZZLEMENT BY ITS EXECUTIVE DIRECTOR. UPON INVESTIGATION, IT WAS DISCOVERED THAT THE OVERALL TOTAL DIVERSION OF ASSETS WAS APPROXIMATELY 150,000,INCLUDING TRANSACTIONS OCCURRING AS EARLY AS SEPTEMBER OF 2023. THE AMOUNT IS MATERIAL TO THE FINANCIAL OPERATIONS OF THE ORGANIZATION. THUS, FORM 990 IS BEING AMENDED TO REPORT THE TRANSACTIONS AS REQUIRED BY FORM 990, PART VI, SECTION A, LINE 5 "MATERIAL DIVERSION OF ASSETS- AND SCHEDULE L, PART V TO DESCRIBE EXCESS BENEFIT TRANSACTIONS. 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 ORGANIZATION 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 8/31/2024, THE FOLLOWING AMOUNTS WERE DETERMINED TO HAVE BEEN MISAPPROPRIATED: + UNAUTHORIZED CHECKS OF 38,693.87 + ADDITIONAL PAYROLLS OF 21,286.54 + UNAUTHORIZED CREDIT CARD TRANSACTIONS/CHARGEBACKS OF 25,979.32 = TOTAL EMBEZZLEMENT OF FUNDS DURING THE YEAR OF 85,959.73 (DETAIL BY ACCOUNT AVAILABLE UPON REQUEST) 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.