2024-07-15T08:58:04-05:00 2023-08-31 111986323 MARCUM LLP 1 RESEARCH COURT SUITE 400 ROCKVILLE MD 20850 990 2022-09-01 521191109 THE MONTESSORI COUNTRY SCHOOL OF MARYLAND INC MONT 3019776600 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 SCOTT CHIDAKEL CHIEF FINANCIAL OFFICER 3019776600 2024-07-15 1 SCOTT CHIDAKEL 999009999 0 KIMBERLY MAXWELL CPA P00097044 3016913600 2024-07-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BUTLER MONTESSORI KENNA BRADFORD 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 5607326 0 X WWW.BUTLERSCHOOL.ORG X 1981 MD SUPPORTING THE DEVELOPMENT OF THE WHOLE CHILD THROUGH AMI ACCREDITED ACADEMICS, MUSIC, ARTS, AND PHYSICAL EDUCATION AS WELL AS A UNIQUE EQUESTRIAN PROGRAM. 11 9 92 60 0 0 510370 312099 3789742 4380557 64805 -8395 25059 25100 4389976 4709361 163408 181500 0 0 2428478 2944358 0 0 38506 1208693 1285166 3800579 4411024 589397 298337 5469711 6023744 2411777 2589002 3057934 3434742 SUPPORTING THE DEVELOPMENT OF THE WHOLE CHILD THROUGH AMI ACCREDITED ACADEMICS, MUSIC, ARTS, AND PHYSICAL EDUCATION AS WELL AS A UNIQUE EQUESTRIAN PROGRAM. 0 0 3198158 181500 3513532 SCHOOL: BUTLER MONTESSORI IS A SCHOOL WHICH EMBODIES THE EDUCATIONAL PRINCIPLES ESTABLISHED BY DR. MARIA MONTESSORI. THE SCHOOL, SERVING CHILDREN SIX WEEKS THROUGH NINTH GRADE, PROVIDES AN EXPERIENTIAL AND INTERDISCIPLINARY APPROACH TO THE STUDY OF: BIOLOGY, GEOGRAPHY, PHYSICS & OTHER SCIENCES; MATHEMATICS & GEOMETRY; HISTORY; LANGUAGE; ART; AND MUSIC. THEMONTESSORI CLASSROOM AND CURRICULUM ARE DESIGNED TO MEET THE SPECIFIC NEEDS OF EACH DEVELOPMENTAL STAGE. ORGANIZED IN MIXED AGEGROUPINGS, STUDENTS ARE PROVIDED THE OPPORTUNITY TO ENGAGE IN PURPOSEFUL AND MEANINGFUL ACTIVITIES UNDER THE DIRECTION OF A MONTESSORI-CERTIFIED TEACHER. 241984 753683 CAMP: EACH SUMMER BUTLER MONTESSORI OFFERS A SUMMER CAMP, KNOWN AS "BUTLER CAMP" FOR CHILDREN AGES 4 1/2 TO 14. A VARIETY OF OUTDOOR AND INDOORS ACTIVITIES ARE OFFERED TO CAMPERS. INCLUDING PHYSICAL ACTIVITIES SUCH AS SPORTS, GAMES AND SWIMMING, MIXED WITH TRADITIONAL CAMP ACTIVITIES SUCH AS COOK OUTS, CAMP SONGS AND ARTS AND CRAFTS. 241124 136244 EQUESTRIAN: EQUESTRIAN PROGRAMS ARE OFFERED BOTH TO BUTLER MONTESSORI STUDENTS AS WELL AS OUTSIDE PARTICIPANTS UNDER THE NAME OF "BUTLER EQUESTRIAN" ACTIVITIES RANGE FROM THE INTRODUCTION OF HORSEBACK RIDING, PLEASURE RIDING, DRESSAGE, EQUITATION AND EVENTING. 3681266 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 92 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X THE ORGANIZATION 3019776600 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 BRIAN COUTS PRESIDENT ELECT- 7/2024 2.00 X 0 0 0 CORTENOUS HERBERT DIRECTOR 2.00 X 0 0 0 JERRY BEAULIEU DIRECTOR 2.00 X 0 0 0 KENNA BRADFORD PRESIDENT 2.00 X X 0 0 0 LAURA MANACK HEAD OF SCHOOL UNTIL JULY 2023 40.00 X X 92000 0 4600 NATASHA SODERBERG SECRETARY 2.00 X X 68000 0 0 SCOTT CHIDAKEL DIRECTOR, CFO 2.00 X 86500 0 0 SUSAN BAKER TREASURER 2.00 X X 0 0 0 VIJI SELVAPATHY DIRECTOR 2.00 X 0 0 0 KELLY BEALL DIRECTOR 2.00 X 72500 0 0 RON GARRAFFA DIRECTOR 2.00 X 0 0 0 LYNN PARKER TERM EXPIRED JULY 2023 2.00 X 0 0 0 AMY HUGHES DIRECTOR 2.00 X 0 0 0 319000 0 4600 0 0 0 0 0 252433 59666 312099 MONTESSORI TUITION FEE 611710 3284899 3284899 SUMMER CAMP/CLASSES 713990 753683 753683 AUXILIARY SERVICES AND 624410 155731 155731 EQUESTRIAN 713990 136244 136244 INTERMEDIATE ACTIVITIE 611710 50000 50000 4380557 39661 39661 849909 897965 -48056 -48056 -48056 2198 0 2198 2198 MISCELLANEOUS INCOME 900099 22902 22902 22902 4709361 4403459 0 -6197 181500 181500 323600 267478 53308 2814 2080634 1719791 342752 18091 66260 53902 11738 620 310201 275471 32989 1741 163663 133140 28993 1530 142272 42008 99778 486 6607 6607 77381 33748 43633 379212 341291 37921 18682 18682 49675 37006 12669 208636 187772 20864 54289 54289 CAMP AND EQUESTRIAN 177657 177657 CLASSROOM EXPENSES 152915 152915 MISCELLANEOUS 17840 4616 13224 4411024 3681266 691252 38506 193933 130685 856533 1448047 0 13125 26184 37479 5195298 2258705 3002381 2936593 1390680 1429227 0 28588 5469711 6023744 149838 190541 1059804 1254475 1202135 1116158 0 27828 2411777 2589002 X 3050399 3425957 7535 8785 3057934 3434742 5469711 6023744 298337 78471 0 X 1 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131410 3524 134934 155582 -24172 131410 132854 22728 155582 124230 8624 132854 122465 1765 124230 0 0 470000 470000 3840677 1750515 2090162 19225 19225 0 156990 145891 11099 708406 343074 365332 2936593 OPERATING LEASE LIABILITY 27828 27828 X PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF MUTUAL FUNDS ESTABLISHED BY THE BOARD OF TRUSTEES FOR THE PURPOSE OF LONG-TERM GROWTH WITH DISBURSEMENTS FOR SCHOLARSHIPS OR OTHER USES TO BE DETERMINED BY THE BOARD OF TRUSTEES. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSINESS INCOME INCLUDING CERTAIN QUALIFIED TRANSPORTATION FRINGE BENEFITS) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICES AS OTHER THAN A PRIVATE FOUNDATION. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEAR ENDED AUGUST 31, 2023 SINCE THE SCHOOL HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITIONS TAKEN BY THE SCHOOL FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT IT CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT IT HAS PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE SCHOOL BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. NONE OF THE SCHOOL'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE NONDISCRIMINATION POLICY WAS PUBLISHED ON DECEMBER 2, 2020 IN THE WASHINGTON POST. 1 FINANCIAL AID 28 152500 SIBLING DISCOUNT 58 29000 PART I, LINE 2: ALL FINANCIAL ASSISTANCE AWARDED BY BUTLER MONTESSORI IS FOR THE DIRECT USE OF STUDENTS WITHIN THE SCHOOL AND THE SCHOOL APPLIES THE AWARD DIRECTLY TO THE AWARDEE'S TUITION ACCOUNT. PART III - FINANCIAL ASSISTANCE POLICY BUTLER MONTESSORI OFFERS A LIMITED AMOUNT OF FINANCIAL ASSISTANCE TO QUALIFIED ELEMENTARY AND INTERMEDIATE STUDENTS. BUTLER MONTESSORI USES THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), WHICH IS THE STANDARD TOOL THAT PRIVATE SCHOOLS IN THE AREA USE TO DETERMINE THE EXPECTED FAMILY CONTRIBUTION. IN ADDITION, THERE IS AN APPLICATION FOR FINANCIAL ASSISTANCE THAT ADDRESSES A FAMILY'S EXPECTED COSTS AND ASKS THE FAMILY TO ESTIMATE WHAT TOTAL AMOUNT THEY WOULD BE ABLE TO PAY FOR THE SCHOOL YEAR. SCOTT CHIDAKEL PAID EMPLOYEE 86500 EMPLOYEE COMPENSATION AND OTHER BENEFITS. 0 NATASHA SODERBERG PAID EMPLOYEE 68000 EMPLOYEE COMPENSATION AND OTHER BENEFITS. 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS CAREFULLY REVIEWED BY THE FINANCE CHAIR AND/OR PRESIDENT AND IS DISCUSSED WITH THE BUSINESS MANAGER AND THE HEAD OF SCHOOL PRIOR TO FILING THE RETURN. THE FULL BOARD IS BRIEFED ON THE 990 DURING THE NEXT BOARD MEETING IMMEDIATELY FOLLOWING SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C A BOARD TRUSTEE SHALL DISCLOSE TO THE BOARD ANY CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE IN THE FUTURE. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE BOARD TRUSTEE SHALL LEAVE THE MEETING WHILE THE TRANSACTION IS DISCUSSED AND SHALL NOT VOTE ON IT. THE REMAINING BOARD TRUSTEES SHALL FOLLOW THE PROCEDURES BELOW TO DECIDE WHETHER TO ENTER INTO THE TRANSACTION AND, IF SO, TO ENSURE THAT THE TERMS OF THE TRANSACTION ARE REASONABLE. IF THE BOARD DETERMINES THAT A BOARD TRUSTEE HAS A CONFLICT OF INTEREST WITH REGARD TO A TRANSACTION OF BUTLER, BUTLER MAY ENGAGE IN THE TRANSACTION ONLY IF THE FOLLOWING CONDITIONS ARE MET PRIOR TO THE TRANSACTION: 1. BOARD TRUSTEE DISCLOSES TO THE BOARD ALL MATERIAL FACTS CONCERNING BOARD TRUSTEE'S AFFILIATION WITH THE TRANSACTION. 2. THE BOARD THOROUGHLY REVIEWS THE MATERIAL FACTS, AND A MAJORITY OF THE UNINTERESTED TRUSTEES OF THE BOARD CONCLUDE BY VOTE THAT: A. THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO BUTLER; B. BUTLER PROPOSES TO ENGAGE IN THE TRANSACTION FOR ITS OWN PURPOSES AND BENEFITS AND NOT FOR THE BENEFIT OF BOARD TRUSTEE; AND C. THE PROPOSED TRANSACTION IS THE MOST BENEFICIAL ARRANGEMENT THAT BUTLER COULD OBTAIN IN THE CIRCUMSTANCES WITH REASONABLE EFFORTS. THE MINUTES OF ANY MEETING AT WHICH SUCH A DECISION IS TAKEN SHALL RECORD THE NATURE OF THE AFFILIATION AND THE MATERIAL FACTS DISCLOSED BY THE CONFLICTED BOARD TRUSTEE AND THAT WERE REVIEWED BY THE BOARD BEFORE RENDERING ITS DECISION. EACH BOARD OF TRUSTEE MEMBER SIGNS AN AFFIRMATION AS TO BUTLER MONTESSORI'S CONFLICT OF INTEREST AND CONFIDENTIALITY AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES USING COMPARABILITY DATA MADE AVAILABLE BY THE AISGW. FORM 990, PART VI, SECTION C, LINE 19 THE REQUIRED GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE FILED WITH THE COMPTROLLER OF MARYLAND AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.