Eldon Montessori Society in Eldon, Missouri (MO)

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Eldon Montessori Society
Employer Identification Number (EIN)431056956
Name of OrganizationEldon Montessori Society
Address1110 Jones Ave, Eldon, MO 65026-2641
ActivitiesPrivate school, Nursery school, Other school related activities
SubsectionEducational Organization
Ruling Date05/1976
DeductibilityContributions are deductible
FoundationSchool
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period05/2014
Assets$25,000 to $99,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$86,822
Amount of Income$70,066
Form 990 Revenue Amount$66,359
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: $70,066
Eldon Montessori Society: 

 $70,066
Other organizations performing similar types of work: 

 $425,859

Assets in 2014: $86,822
Eldon Montessori Society: 

 $86,822
Other organizations performing similar types of work: 

 $259,640

Expenses in 2014: $59,653
Eldon Montessori Society: 

 $59,653
Other organizations performing similar types of work: 

 $473,878

Income to expenses ratio in 2014: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 100.0%
Eldon Montessori Society: 

 100.0%
Other organizations performing similar types of work: 

 88.5%

Number of employees in 2007: 6
Eldon Montessori Society: 

 6
Other organizations performing similar types of work: 

 24

Grants share in income in 2014: 1.1%
This organization: 

 1.1%
Other organizations performing similar types of work: 

 8.9%

Financial snapshot ($)

Revenue for 2014

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201220132014
Total revenue$60,863$56,270$66,359
Contributions, gifts, grants, and similar amounts received$1,010$581$714
Program service revenue including government fees and contracts$57,406$52,060$62,364
Membership dues and assessments$0$0$0
Investment income$0$0$0
Gain/Loss from sale of assets other than inventory$0$0$0
Net income/loss from gaming and fundraising events$2,447$3,544$3,047
Gross income from gaming$0$0$0
Gross income from fundraising events$5,126$7,552$6,754
Less: direct expenses from gaming and fundraising events$2,679$4,008$3,707
Gross profit/loss from sales of inventory$0$0$0
Other revenue$0$85$234
Total expenses$62,998$56,892$59,653
Total net assets$78,988$78,366$85,072
Excess/Deficit for the year$-2,135$-622$6,706
Net assets or fund balances at beginning of year$81,123$78,988$78,366
Other changes in net assets or fund balances$0$0$0
Net assets or fund balances at end of year$78,366$85,072
Balance Sheets
201220132014
Total assets$79,839$79,084$86,822
Total liabilities$851$718$1,750
Net assets or fund balances$78,988$78,366$85,072
Other Information
201220132014
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
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?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities$0$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?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2014)
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
20002001200220032004200520062007
Total revenue$87,366$85,063$100,306$78,250$87,772$93,122$88,302$78,851
Contributions, gifts, grants, and similar amounts received$0$0$300$150$1,268$97$1,640$0
Contributions to donor advised funds$0$0
Direct public support$0$0$300$150$1,268$97$1,640$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$82,844$81,535$95,090$74,560$81,987$90,226$82,629$77,314
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$492$154$116$156$243$132
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$4,019$2,909$4,387$3,386$4,401$2,483$3,485$1,405
Gross revenue$9,666$7,777$10,271$7,560$9,772$6,865$6,084$3,453
Less: direct expenses other than fundraising expenses$5,647$4,868$5,884$4,174$5,371$4,382$2,599$2,048
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$120$87$37$0$0$160$305$0
Total expenses$84,800$83,116$84,418$89,608$88,063$90,533$95,077$91,496
Program services$0$0$84,418$89,608$88,063$90,533$95,077$91,496
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$84,978$90,078$108,803$97,445$97,154$99,743$92,968$80,323
Excess or (deficit) for the year$2,566$1,947$15,888$-11,358$-291$2,589$-6,775$-12,645
Net assets or fund balances at beginning of year$82,412$84,978$90,078$108,803$97,445$97,154$99,743$92,968
Other changes in net assets or fund balances$0$3,153$2,837$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$91,496$91,496$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.$67,718$67,718$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$1,454$1,454$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$6,201$6,201$0$0
Payroll taxes$4,808$4,808$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$1,730$1,730$0$0
Legal fees$0$0$0$0
Supplies$1,290$1,290$0$0
Telephone$456$456$0$0
Postage and shipping$42$42$0$0
Occupancy$4,028$4,028$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$63$63$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,433$1,433$0$0
Other expenses not covered above$2,273$2,273$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$100,421$100,915$108,803$98,514$97,154$99,743$92,968$82,763
Cash - non-interest-bearing$0$0$6,503$0$4,353$8,595$1,782$0
Savings and temporary cash investments$0$0$18,365$14,820$11,267$11,424$11,667$4,616
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$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$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$887$1,129$1,084$1,077$1,028$1,090
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$5,000$5,000$5,000$5,000$5,000
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$76,107$77,863$83,048$77,565$75,449$73,647$73,491$72,057
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$15,443$10,837$0$1,069$0$0$0$2,440
Accounts payable and accrued expenses$0$0$0$0$0$0$0$0
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$1,069$0$0$0$2,440
Total liabilities and net assets/fund balances$0$0$108,803$98,514$97,154$99,743$92,968$82,763
Total net assets or fund balances$84,978$90,078$108,803$97,445$97,154$99,743$92,968$80,323
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$78,250$87,772$93,122$88,302$78,851
Total revenue, gains, and other support per audited financial statements$0$0$0$78,250$87,772$93,122$88,302$78,851
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$89,608$88,063$90,533$95,077$91,496
Total expenses and losses per audited financial statements$0$0$0$89,608$88,063$90,533$95,077$91,496
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$30,305$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
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, 20066
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$78,851
Program service revenue
Program service revenue 1000000$000$0$76,684
Program service revenue 2000000$000$0$630
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
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$132
Dividends and interest from securities000000$000$0$0
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$1,405
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
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 2007)
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 2007)
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?No
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
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$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$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$0$0$0
Net income from unrelated business activities not included above$0$0$0$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$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$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
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
1Nora Stewart Early Learning Center505 E Ash St, Columbia, MO 65201-4431MO1948-01$368,166
2Eldon Montessori Society1110 Jones Ave, Eldon, MO 65026-2641MO1976-05$70,066
3Wake County Smartstart4901 Waters Edge Dr Ste 101, Raleigh, NC 27606-2464NC1996-03$11,933,520
4Southeast Children & Family Development Head Start Inc5555 Conner Ste 3c South, Detroit, MI 48213-3448MI1985-04$8,228,078
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10Seattle Institute For Early Child Development Inc, Hilltop Childrens Center4 Nickerson St, Seattle, WA 98109-1651WA1974-08$1,594,022
11The Northern Neck Alliance IncorporatedPO BOX 40, Colonial Bch, VA 22443-0040VA1994-06$991,785
12Treasure Island347 74th St, Brooklyn, NY 11209-2509NY1986-02$770,651
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18Volunteer Community School IncPO BOX 6277, Chattanooga, TN 37401-6277TN1971-05$385,392
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Number of organizations performing similar types of work
Alabama2
Arkansas5
Arizona4
California33
Colorado8
Connecticut7
District of Columbia3
Delaware1
Florida10
Georgia7
Hawaii3
Iowa2
Illinois12
Indiana5
Kansas2
Kentucky1
Louisiana2
Massachusetts13
Maryland6
Maine2
Michigan6
Minnesota8
Missouri4
Mississippi4
Montana1
North Carolina6
Nebraska1
New Hampshire4
New Jersey7
New Mexico1
Nevada1
New York17
Ohio6
Oklahoma2
Oregon5
Pennsylvania9
Rhode Island2
South Carolina3
Tennessee3
Texas10
Utah2
Virginia12
Vermont2
Washington6
Wisconsin6
West Virginia1
Total257

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