Brighton Montessori School Inc in Brighton, Colorado (CO)

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Brighton Montessori School Inc
Employer Identification Number (EIN)840715353
Name of OrganizationBrighton Montessori School Inc
Address203 South Third Avenuen, Brighton, CO 80601
ActivitiesPrivate school, School, college, trade school, etc., Government spending
SubsectionEducational Organization
Ruling Date03/1977
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$25,000 to $99,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$35,127
Amount of Income$126,077
Form 990 Revenue Amount$126,077
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Kindergarten, Preschool, Nursery School, Early Admissions


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Amount of income in 2014: $126,077
Brighton Montessori School Inc: 

 $126,077
Other organizations performing similar types of work: 

 $322,911

Assets in 2014: $35,127
Brighton Montessori School Inc: 

 $35,127
Other organizations performing similar types of work: 

 $187,411

Expenses in 2013: $135,935
This organization: 

 $135,935
Other organizations performing similar types of work: 

 $367,198

Income to expenses ratio in 2013: 0.9
Brighton Montessori School Inc: 

 0.9
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2006: 100.0%
Brighton Montessori School Inc: 

 100.0%
Other organizations performing similar types of work: 

 81.2%

Number of employees in 2006: 5
Brighton Montessori School Inc: 

 5
Other organizations performing similar types of work: 

 20

Employees paid over $50,000 in 2006: 0.0%
Brighton Montessori School Inc: 

 0.0%
Other organizations performing similar types of work: 

 5.3%

Grants share in income in 2013: 0.0%
Brighton Montessori School Inc: 

 0.0%
Other organizations performing similar types of work: 

 2.3%

Financial snapshot ($)

Revenue for 2013

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$120,251$147,596
Contributions, gifts, grants, and similar amounts received$0$0
Program service revenue including government fees and contracts$120,113$147,170
Membership dues and assessments$0$0
Investment income$6$1
Gain/Loss from sale of assets other than inventory$0$0
Net income/loss from gaming and fundraising events$0$0$0
Gross profit/loss from sales of inventory$0$0
Other revenue$132$425
Total expenses$126,735$135,935
Total net assets$26,092$37,753
Excess/Deficit for the year$-6,484$11,661
Net assets or fund balances at beginning of year$32,576$26,092
Other changes in net assets or fund balances$0$0
Net assets or fund balances at end of year$37,753
Balance Sheets
201120122013
Total assets$33,231$26,641$38,356
Total liabilities$655$549$603
Net assets or fund balances$26,092$37,753
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNo
Has the organization filed a Form 990-T for the year?No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?No
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20022003200420052006
Total revenue$164,658$171,618$166,037$191,064$172,126
Contributions, gifts, grants, and similar amounts received$682$410$0$50$100
Contributions to donor advised funds$0
Direct public support$682$410$0$50$100
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$158,839$165,513$160,726$185,230$163,581
Membership dues and assessments$0$0$0$0$0
Interest on savings and temporary cash investments$326$186$1,102$2,093$3,341
Dividends and interest from securities$0$0$0$133$140
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0
Net income or (loss) from special events and activities$4,811$5,509$4,209$3,558$4,964
Gross revenue$11,233$13,454$12,254$7,801$8,753
Less: direct expenses other than fundraising expenses$6,422$7,945$8,045$4,243$3,789
Gross profit or (loss) from sales of inventory$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0
Other revenue$0$0$0$0$0
Total expenses$136,593$167,856$157,348$175,689$167,095
Program services$136,593$165,981$157,348$175,689$167,095
Management and general$0$1,875$0$0$0
Fundraising$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$90,983$80,508$94,962$110,337$115,368
Excess or (deficit) for the year$28,065$3,762$8,689$15,375$5,031
Net assets or fund balances at beginning of year$56,305$90,983$86,273$94,962$110,337
Other changes in net assets or fund balances$6,613$-14,237$0$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$167,095$167,095$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$97,753$97,753$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$9,783$9,783$0$0
Payroll taxes$8,179$8,179$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$7,506$7,506$0$0
Legal fees$0$0$0$0
Supplies$5,210$5,210$0$0
Telephone$1,282$1,282$0$0
Postage and shipping$216$216$0$0
Occupancy$20,836$20,836$0$0
Equipment rental and maintenance$1,130$1,130$0$0
Printing and publications$409$409$0$0
Travel$1,107$1,107$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,884$1,884$0$0
Other expenses not covered above$11,800$11,800$0$0
Balance Sheets
20022003200420052006
Total assets$93,282$96,880$98,213$115,015$119,925
Cash - non-interest-bearing$77$968$511$91$401
Savings and temporary cash investments$83,195$85,662$90,350$98,526$106,652
Accounts receivable less allowance for doubtful accounts$290$737$200$2,900$566
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$0$4,472$0$2,311$2,499
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$7,152$11,187$9,807
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$9,720$5,041$0$0$0
Other assets, including program-related investments$0$0$0$0$0
Total liabilities$2,299$16,372$3,251$4,678$4,557
Accounts payable and accrued expenses$2,290$9,297$3,251$4,678$2,925
Grants payable$0$0$0$0$0
Deferred revenue$0$7,075$0$0$1,632
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$9$0$0$0$0
Total liabilities and net assets/fund balances$93,282$96,880$98,213$115,015$119,925
Total net assets or fund balances$90,983$80,508$94,962$110,337$115,368
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20022003200420052006
Total revenue$0$0$166,037$191,064$172,126
Total revenue, gains, and other support per audited financial statements$0$0$166,037$191,064$172,126
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20022003200420052006
Total expenses$0$0$157,348$175,689$167,095
Total expenses and losses per audited financial statements$0$0$157,348$175,689$167,095
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20065
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$172,026
Program service revenue
Program service revenue 1000000$000$0$156,378
Program service revenue 2000000$000$0$3,321
Program service revenue 3000000$000$0$1,074
Program service revenue 4000000$000$0$798
Program service revenue 5000000$000$0$2,010
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$3,341
Dividends and interest from securities000000$000$0$140
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$4,964
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?Yes
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
20012002200320042005
Total$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Vacaville Christian Academy1117 Davis St, Vacaville, CA 95687-5403CA1976-02$9,591,193
2Brighton Montessori School Inc203 South Third Avenuen, Brighton, CO 80601CO1977-03$126,077
3Denver Montessori Society1460 S Holly St, Denver, CO 80222-3510CO1965-10$5,674,042
4Denver Waldorf School Assn2100 S Pennsylvania St, Denver, CO 80210-4433CO1976-10$4,892,351
5Dayspring Christian Academy3734 W 20th St, Greeley, CO 80634-3429CO1975-12$3,885,522
6Friends School Inc5465 Pennsylvania Ave, Boulder, CO 80303-2853CO1991-01$2,889,108
7Jarrow School Inc3900 Orange Ct Ste 4565, Boulder, CO 80304-0753CO1964-11$2,377,048
8The Tiny Tim Center Inc611 Korte Way, Longmont, CO 80501-6366CO1966-03$1,425,190
9Mcclelland Childrens Foundation415 E Abriendo Ave, Pueblo, CO 81004-2364CO1948-01$1,167,427
10Boulder Montessori School3300 Redstone Rd, Boulder, CO 80305-7139CO1973-12$1,066,335
11Coogan Sisters, Mapleton Montessori School Ltd3121 29th St, Boulder, CO 80301-1301CO1980-06$1,014,295
12Lrsh Inc Colorado Non-Profit Corporation, Little Red SchoolhousePO BOX 2740, Breckenridge, CO 80424-2740CO1997-05$840,759
13Wildwood School IncPO BOX 9290, Aspen, CO 81612-9290CO1973-07$628,288
14Ruth Washburn Cooperative Nursery School914 N 19th St, Colorado Spgs, CO 80904-2956CO1966-12$445,127
15Wee Love Preschool3800 W 20th St, Greeley, CO 80634-3418CO1995-03$111,686
16Washington Park Early Learning Center400 S Williams St Suite A, Denver, CO 80209-2639CO1973-11$107,570
17Sonshine Patch Inc1840 Niagara Rd, Montrose, CO 81401-5334CO1986-11$85,136
18Parker Village Christian School And PreschoolPO BOX 3195, Parker, CO 80134-1430CO1996-04$0
19Sunshine Lollypops And Rainbows Inc, Woodland Country Day SchoolPO BOX 456, Woodland Park, CO 80866-0456CO1990-05$0
20The Circle Of Friends Montessori School2365 Us Highway 34 Unit A, Drake, CO 80515-9723CO1996-05$0
Number of organizations performing similar types of work
Alaska8
Alabama6
Arkansas8
Arizona12
California191
Colorado40
Connecticut35
District of Columbia5
Delaware4
Florida29
Georgia19
Hawaii10
Iowa12
Idaho3
Illinois57
Indiana17
Kansas5
Kentucky12
Louisiana9
Massachusetts92
Maryland40
Maine9
Michigan50
Minnesota20
Missouri17
Mississippi11
Montana4
North Carolina34
North Dakota4
Nebraska1
New Hampshire18
New Jersey56
New Mexico13
Nevada1
New York121
Ohio67
Oklahoma7
Oregon26
Pennsylvania46
Rhode Island5
South Carolina5
South Dakota1
Tennessee18
Texas42
Utah10
Virginia39
Vermont15
Washington42
Wisconsin36
West Virginia5
Wyoming5
International3
Total1,345

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