2025-07-03T13:42:38-05:00 2024-08-31 881478669 CBIZ ADVISORS LLC 1 RESEARCH COURT SUITE 400 ROCKVILLE MD 20850 990 2023-09-01 521191109 THE MONTESSORI COUNTRY SCHOOL OF MARYLAND INC MONT 3019776600 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 SCOTT CHIDAKEL CHIEF FINANCIAL OFFICER 3019776600 2025-07-02 1 1 AARON M FOX P00097044 3016913600 2025-06-30 2023 2025-03-06 01:10:19Z BUTLER MONTESSORI KENNA BRADFORD 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 5082422 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. 12 10 93 60 0 0 312099 71230 4390968 4866910 69205 131344 16431 12938 4788703 5082422 181500 224698 376461 0 3217862 3551341 0 0 28730 1267024 1352802 5042847 5128841 -254144 -46419 6023744 5719520 2589002 2331197 3434742 3388323 X 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 3862340 224698 3671628 SCHOOL: BUTLER MONTESSORI IS A SCHOOL WHICH EMBODIES THE EDUCATIONAL PRINCIPLES ESTABLISHED BY DR. MARIA MONTESSORI. THE SCHOOL, SERVING CHILDREN AGES EIGHTEEN MONTHS 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. THE MONTESSORI CLASSROOM AND CURRICULUM ARE DESIGNED TO MEET THE SPECIFIC NEEDS OF EACH DEVELOPMENTAL STAGE. ORGANIZED IN MIXED AGE GROUPINGS, STUDENTS ARE PROVIDED THE OPPORTUNITY TO ENGAGE IN PURPOSEFUL AND MEANINGFUL ACTIVITIES UNDER THE DIRECTION OF A MONTESSORI-CERTIFIED TEACHER. 273282 783328 CAMP: EACH SUMMER BUTLER MONTESSORI OFFERS A SUMMER CAMP, KNOWN AS "BUTLER CAMP" FOR CHILDREN AGES 3 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. 269283 149913 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. 271698 ALL OTHER PROGRAM SERVICES 271698 4404905 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 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 93 1 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X KENNA BRADFORD 3019776600 15951 GERMANTOWN ROAD DARNESTOWN MD 20874 BRIAN COUTS PRESIDENT 2.00 X X 0 0 0 CORTENOUS HERBERT VOLUNTEER 2.00 X 0 0 0 JERRY BEAULIEU VOLUNTEER 2.00 X 0 0 0 KENNA BRADFORD PRESIDENT 2.00 X X 0 0 0 SCOTT CHIDAKEL DIRECTOR, CFO 40.00 X X 91700 0 0 SUSAN BAKER VOLUNTEER 2.00 X 0 0 0 VIJI SELVAPATHY DIRECTOR 2.00 X 0 0 0 KELLY TRUONG DIRECTOR OF LOWER SCHOOL 2.00 X 0 0 0 RON GARRAFFA VOLUNTEER 2.00 X 0 0 0 AMY HUGHES DIRECTOR OF OPERATIONS 2.00 X 0 0 0 NATASHA SODERBERG HEAD OF SCHOOL 40.00 X X 91200 0 0 JOYCE THOMAS VOLUNTEER 2.00 X 0 0 0 182900 0 0 0 0 0 0 0 16622 54608 71230 MONTESSORI TUITION FEE 611710 3671628 3671628 SUMMER CAMP/CLASSES 713990 783328 783328 AUXILIARY SERVICES AND 624410 182484 182484 EQUESTRIAN 713990 149913 149913 INTERMEDIATE ACTIVITIE 611710 73257 73257 6300 6300 4866910 131344 131344 3281 0 3281 3281 MISCELLANEOUS INCOME 900099 9657 9657 9657 5082422 4876567 0 134625 224698 224698 180800 36900 142100 1800 2680908 2421967 239856 19085 75067 68186 6524 357 386232 350829 33568 1835 228334 193866 32681 1787 7441 2507 4929 5 22857 7701 15140 16 136417 45962 90359 96 5763 5763 97853 42569 55274 10 356641 320977 35664 11522 11522 54768 42772 11996 213522 192170 21352 65420 65420 CLASSROOM EXPENSE 188649 188649 CAMP & EQUESTRIAN EXPEN 180767 180767 OTHER 11182 7443 3739 5128841 4404905 695206 28730 130685 365522 1412690 811407 13125 3933 37479 75978 5213055 2362766 2936593 2850289 1464584 1550182 28588 62209 6023744 5719520 190541 64680 1254475 1164755 1116158 1038762 27828 63000 2589002 2331197 X 3425957 3378538 8785 9785 3434742 3388323 6023744 5719520 -46419 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 134934 6922 141856 131410 3524 134934 155582 -24172 131410 132854 22728 155582 124230 8624 132854 1.00000 0 0 470000 470000 2950195 1201891 1748304 1417767 876254 541513 99939 95973 3966 275154 188648 86506 2850289 OPERATING LEASE LIABILITY 40034 CURRENT LEASE LIABILITY 22966 63000 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, 2024 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 34 195698 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. 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. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.