Nonprofit · EIN 87-2255699
SHINING MOUNTAINS MONTESSORI SCHOOL
Tax-exempt · BUENA VISTA, CO 81211
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $292,563 | $277,501 | $15,062 | $214,218 | $0 | $214,218 |
| December 31, 2023 | 990 | $301,669 | $226,076 | $75,593 | $117,588 | $13,000 | $104,588 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $98,670
- of which government grants
- $84,423
- Program service revenue
- $192,276
- Investment income
- $1,617
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $192,153
- Salaries, compensation and benefits (total)
- $215,276
- Professional fundraising fees
- $0
- Accounting fees
- $5,150
- Occupancy
- $27,890
- Program services (functional)
- $211,507
- Management and general (functional)
- $65,994
Balance sheet and other
- Total assets, start of year
- $199,156
- Total assets, end of year
- $214,218
- Total liabilities, end of year
- $0
- Net assets, end of year
- $214,218
- Gross receipts
- $292,563
- Employees
- 14
- Volunteers
- 5
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMILY PETTY | EXECUTIVE DI Trustee or director | 40 | $28,784 |
| PATRICK MERREZUKO | MEMBER Trustee or director | 1 | $422 |
| ASHLEY KAPPEL | CHAIR Trustee or director, Officer | 1 | $0 |
| GWEN MERREZUKO | MEMBER Trustee or director | 1 | $0 |
| CODY HUSTON | SECRETARY Trustee or director | 1 | $0 |
| LORETTA EATON | MEMBER Trustee or director | 1 | $0 |
| LYNN WILLIAMS | MEMBER Trustee or director | 1 | $0 |
| BECKY HILL | VICE CHAIR Trustee or director | 1 | $0 |
| MEGAN BLAKE | TREASURER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATIE TILT | EXECUTIVE DI Trustee or director | 40 | $6,288 |
| KELLY NARY | CHAIR Officer | 5 | $0 |
| MARY BRYANS | TREASURER Trustee or director | 1 | $0 |
| RACHELE VIERTHALER | SECRETARY Trustee or director | 1 | $0 |
| MONTANA BROWN | GENERAL MANA Trustee or director | 1 | $0 |
| CODY HUSTION | GENERAL MANA Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1756, BUENA VISTA, CO 81211-1756
- Principal officer (990 for 2025)
- EMILY PETTY, PO BOX 1756, BUENA VISTA, CO 81211
- Signed the 990
- EMILY PETTY, EXECUTIVE DIRECTOR
- Phone
- (970) 376-6921
- Website
- WWW.SMMSBV.ORG
- Return prepared by
- JFS LLC
Mission
CREATE AN EDUCATIONAL ORGANIZATION TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO.
Program accomplishments
- THE BUSINESS AND PURPOSE OF SMMS IS TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. SMMS WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO. SMMS WILL AIM TO PROVIDE SAFE, NURTURING, PEACEFUL AND EXPLORATORY ENVIRONMENTS DESIGNED FOR THE DEVELOPMENTAL NEEDS AND SUCCESSES THAT CHALLENGE AND SUPPORT STUDENTS ENABLING STUDENTS TO BE INDEPENDENT AND SELF-EMPOWERED. SMMS'S GOAL IS TO FOSTER CHILDREN WHO CONNECT TO THEIR NATURAL ENVIRONMENT, ARE CURIOUS LIFELONG LEARNERS, WHO RESPECT THEMSELVES, THEIR ENVIRONMENT, OTHERS AND THEIR COMMUNITY.Expenses $210,622 · revenue $192,276
- THE BUSINESS AND PURPOSE OF SMMS IS TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. SMMS WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO. SMMS WILL AIM TO PROVIDE SAFE, NURTURING, PEACEFUL AND EXPLORATORY ENVIRONMENTS DESIGNED FOR THE DEVELOPMENTAL NEEDS AND SUCCESSES THAT CHALLENGE AND SUPPORT STUDENTS ENABLING STUDENTS TO BE INDEPENDENT AND SELF-EMPOWERED. SMMS'S GOAL IS TO FOSTER CHILDREN WHO CONNECT TO THEIR NATURAL ENVIRONMENT, ARE CURIOUS LIFELONG LEARNERS, WHO RESPECT THEMSELVES, THEIR ENVIRONMENT, OTHERS AND THEIR COMMUNITY.Expenses $885
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 87-2255699
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $214,218
- Income (IRS master file)
- $292,563
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $292,563 | $277,501 | $214,218 | XML |
| 990 | December 2023 | $301,669 | $226,076 | $117,588 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-2255699).
Questions about SHINING MOUNTAINS MONTESSORI SCHOOL
- What is the EIN of SHINING MOUNTAINS MONTESSORI SCHOOL?
- The employer identification number (EIN) of SHINING MOUNTAINS MONTESSORI SCHOOL is 87-2255699.
- Is SHINING MOUNTAINS MONTESSORI SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to SHINING MOUNTAINS MONTESSORI SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHINING MOUNTAINS MONTESSORI SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHINING MOUNTAINS MONTESSORI SCHOOL due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHINING MOUNTAINS MONTESSORI SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHINING MOUNTAINS MONTESSORI SCHOOL?
- The 990 for the year ended December 31, 2025 names EMILY PETTY.
- Who are the officers and directors of SHINING MOUNTAINS MONTESSORI SCHOOL?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $28,784 (EMILY PETTY, EXECUTIVE DI).
- How much revenue does SHINING MOUNTAINS MONTESSORI SCHOOL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $292,563, expenses of $277,501 and total assets of $214,218 at year end.
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- MOUNTAIN WEST UAS EIN 82-3351057 · last filed 990-N for 2025
- NEPALI SCHOOL FUND EIN 47-5640713 · last filed 990-N for 2025
- COLLEGIATE PEAK FORUM INC EIN 20-0879292 · last filed 990-N for 2023
- CAMP COLETRAIN INC EIN 39-3791353 · last filed 990-N for 2025