Civic Intelligence

River Montessori Charter School

EIN 27-0431277 • 501(c)3 • Petaluma, CA

Profile

To provide students with a learning culture which is grounded in montessori philosophy. This historically proven educational model supports the whole child, creates lifelong learners, and educates for peace.

3880 Cypress Drive Suite BPetaluma, CA 94954

www.rivermontessoricharter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.75x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$175,630

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-49%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-8.3%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$958,008

Down $936,409 (-49%) from 2023

Liabilities

Down

$714,305

Down $454,765 (-39%) from 2023

Net Assets

Down

$243,703

Down $481,644 (-66%) from 2023

Revenue

Down

$1,979,259

Down $179,775 (-8.3%) from 2023

Expenses

Up

$2,460,903

Up $156,191 (+6.8%) from 2023

Net Income

Down

-$481,644

Down $335,966 (-231%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $647,817Liabilities 2015: $160,306Net Assets 2015: $487,5112015Assets 2016: $721,878Liabilities 2016: $164,024Net Assets 2016: $557,8542016Assets 2017: $577,638Liabilities 2017: $63,418Net Assets 2017: $514,2202017Assets 2018: $679,008Liabilities 2018: $44,734Net Assets 2018: $634,2742018Assets 2019: $820,893Liabilities 2019: $58,428Net Assets 2019: $762,4652019Assets 2020: $964,365Liabilities 2020: $106,041Net Assets 2020: $858,3242020Assets 2021: $1,419,242Liabilities 2021: $389,394Net Assets 2021: $1,029,8482021Assets 2022: $1,116,906Liabilities 2022: $245,881Net Assets 2022: $871,0252022Assets 2023: $1,894,417Liabilities 2023: $1,169,070Net Assets 2023: $725,3472023Assets 2024: $958,008Liabilities 2024: $714,305Net Assets 2024: $243,7032024

Highlighted filing

2024

Assets$958,008
Liabilities$714,305
Net Assets$243,703

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,346,050Expenses 2015: $1,432,295Net Income 2015: -$86,2452015Revenue 2016: $1,701,533Expenses 2016: $1,631,191Net Income 2016: $70,3422016Revenue 2017: $1,565,198Expenses 2017: $1,608,832Net Income 2017: -$43,6342017Revenue 2018: $1,716,760Expenses 2018: $1,596,706Net Income 2018: $120,0542018Revenue 2019: $1,971,811Expenses 2019: $1,843,620Net Income 2019: $128,1912019Revenue 2020: $1,904,753Expenses 2020: $1,808,894Net Income 2020: $95,8592020Revenue 2021: $1,891,005Expenses 2021: $1,719,481Net Income 2021: $171,5242021Revenue 2022: $2,030,639Expenses 2022: $2,189,462Net Income 2022: -$158,8232022Revenue 2023: $2,159,034Expenses 2023: $2,304,712Net Income 2023: -$145,6782023Revenue 2024: $1,979,259Expenses 2024: $2,460,903Net Income 2024: -$481,6442024

Highlighted filing

2024

Revenue$1,979,259
Expenses$2,460,903
Net Income-$481,644

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 14, 2021
Return Version
2019v5.2
Gross Receipts
$1,904,753
Mission and Program Overview

Mission

To provide students with a learning culture which is grounded in montessori philosophy. This historically proven educational model supports the whole child, creates lifelong learners, and educates for peace.

To provide students with a learning culture according to montessori philosophy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$501,951$635,271▲ $133,320
Pledges and Grants Receivable$146,881$200,947▲ $54,066
Land, Buildings, and Equipment, Net$144,553$106,320▼ $38,233
Prepaid Expenses and Deferred Charges$27,508$21,827▼ $5,681
Total Assets$820,893$964,365▲ $143,472
Liabilities
Accounts Payable and Accrued Expenses$58,428$106,041▲ $47,613
Total Liabilities$58,428$106,041▲ $47,613
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$762,465$858,324▲ $95,859
Total Net Assets Fund Balance$762,465$858,324▲ $95,859
Total Liabilities and Net Assets / Fund Balance$820,893$964,365▲ $143,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$103,809$435,789$539,598
Equipment$2,511$121,850$124,361
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelly Griffith MannionExecutive DirectorFT$101,358$24,345$125,703

Board Members and Trustees

NameTitle
Eresa PuchChairperson
Ginny HautauVice Chairperson
Jin LuiCommunity Member
Judith MatthewsCommunity Member
Michelle HammonsCommunity Member
Rachel DorseyParent Member
Eva CovarrubiasParent Member (through 10/19)
Glenn RoyesSecretary
Tim LorentzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,757,690
Program Service Revenue
$0
Investment Income
$11,879
Other Revenue
$135,184
All Other Contributions
$5,349
Change in Net Assets
$95,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,904,753
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,904,753
Total Revenue per Form 990
$1,904,753
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,282,793
Other Expenses$526,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$740,439$182,664-$923,103
Occupancy$297,579--$297,579
Current Officers, Directors, Trustees, and Key Employees$114,382$23,472-$137,854
Other Employee Benefits$80,052$15,702-$95,754
Pension Plan Contributions$86,163--$86,163
Fees for Services Other$38,612$15,009-$53,621
Payroll Taxes$24,434$15,485-$39,919
Depreciation Depletion$38,232--$38,232
Office Expenses-$15,713-$15,713
Information Technology$14,811--$14,811
Fees for Services Accounting-$11,874-$11,874
Insurance-$10,377-$10,377
Fees for Services Legal-$4,420-$4,420
Travel-$4,057-$4,057
Other Expenses$656$52-$708
Conferences and Meetings-$688-$688
All Other Expenses$417$33-$450
Advertising-$178-$178
Total Functional Expenses$1,508,097$300,797$0$1,808,894

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,808,894
Total Expenses per Audited Statements$1,808,894
Total Expenses per Form 990$1,808,894
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees that have the authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The final tax return is presented to the board for review and receives approval and signature before mailing.

Form 990, Part VI, Section B, Line 12C

Individuals holding designated positions shall file their statements of economic interests with river montessori charter school, which will make the statements available for public inspection and reproduction. The chief business officer ensures all board members and officers file the annual form 700 with the county. If a conflict of interest arises with any voting member, they recuse themselves from voting.

Form 990, Part VI, Section B, Line 15A

Review and approval of the executive director's compensation package is undertaken during an open session of the board of directors. The compensation package is compared to other like positions within sonoma county school districts. The chief business officer shows the board comparable salaries and suggests compensation for the current year budget. The board then votes on approval of the salary.

Form 990, Part VI, Section C, Line 19

Organization documents are publicly available on the rmcs school website, on-site and by request.

Filing and Contact Details

Filer

Filer Name
River Montessori Charter School
EIN
27-0431277
Phone
7077786414
Address
3880 CYPRESS DRIVE SUITE B, PETALUMA, CA 94954

Signing Officer

Name
Kelly Griffith Mannion
Title
Executive Director
Phone
7077786414
Signed
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Griffith Mannion
Formed
2007
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
15

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Wade Mcmullen
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process for selecting the independent accounting firm has not changed form the prior year.

Financial Statement Notes

PART X, LINE 2:

The school is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files an exempt school return and applicable related business income tax return in the us federal jurisdiction and with the california franchise tax board.

Raw XML AppendixShowing 400 of 473 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0RIVER MONTESSORI CHARTER SCHOOL(RMCS) ENROLLED STUDENTS IN CALIFORNIA FROM KINDERGARDEN THROUGH SIXTH GRADE AND SERVED APPROXIMATELY 170 STUDENTS. RMCS IS COMMITTED TO THE DEVELOPMENT OF EACH STUDENT'S FULL POTENTIAL IN A LEARNING ENVIRONMENT BASED ON MONTESSORI PEDAGOGY AS THEY BECOME SELF-MOTIVATED, COMPETENT, LIFELONG LEARNERS. THE SCHOOL IS SUCCESSFUL IN EDUCATIONAL GOALS AND STUDENT OUTCOMES AS PUT FORTH IN THE CHARTER PETITION. THESE INCLUDE PROMOTING ACADEMIC EXCELLENCE, DEVELOPING ATTRIBUTES OF SUCCESSFUL LEARNERS, CREATING STRONG PARENT INVOLVEMENT, AND BECOMING A MODEL LEARNING COMMUNITY. RMCS CONTRIBUTES TO HOST STUDENT-TEACHERS, OBSERVERS, AND VISITORS FROM MEMBERS OF THE LARGER EDUCATIONAL COMMUNITY AND HAS DEVELOPED RELATIONSHIPS FOR HOSTING STUDENT-TEACHERS, EMBRACING LEADERSHIP ROLES IN EDUCATIONAL AND CIVIC COMMUNITIES.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt095754
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3FINGERPRINTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01020
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt252
IRS990/OtherExpensesGrp/ProgramServicesAmt058690
IRS990/OtherExpensesGrp/ProgramServicesAmt112955
IRS990/OtherExpensesGrp/ProgramServicesAmt2675
IRS990/OtherExpensesGrp/ProgramServicesAmt3656
IRS990/OtherExpensesGrp/TotalAmt058690
IRS990/OtherExpensesGrp/TotalAmt113975
IRS990/OtherExpensesGrp/TotalAmt2728
IRS990/OtherExpensesGrp/TotalAmt3708
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FIELD TRIPS
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0129453
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15731
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0129453
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15731
IRS990/OtherRevenueTotalAmt0135184
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182664
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0740439
IRS990/OtherSalariesAndWagesGrp/TotalAmt0923103
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015485
IRS990/PayrollTaxesGrp/ProgramServicesAmt024434
IRS990/PayrollTaxesGrp/TotalAmt039919
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt086163
IRS990/PensionPlanContributionsGrp/TotalAmt086163
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0146881
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0200947
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027508
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021827
IRS990/PrincipalOfficerNm0KELLY GRIFFITH MANNION
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01847571
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07414
IRS990/PYOtherExpensesAmt0611047
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0116826
IRS990/PYRevenuesLessExpensesAmt0128191
IRS990/PYSalariesCompEmpBnftPaidAmt01232573
IRS990/PYTotalExpensesAmt01843620
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01971811
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt095859
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt089784
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0135184
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0103809
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0435789
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0539598
IRS990ScheduleD/EquipmentGrp/BookValueAmt02511
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124361
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01808894
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01904753
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE RELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106320
IRS990ScheduleD/TotalExpensesPerForm990Amt01808894
IRS990ScheduleD/TotalRevenuePerForm990Amt01904753
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01904753
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01808894
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AFTER ADVERTISING AND NOTIFYING THE COMMUNITY THROUGH VARIOUS MEANS (I.E. FLYERS IN RETAIL ESTABLISHMENTS, LIBRARIES, & PUBLIC POSTING BOARDS AND PRESS RELEASES) APPLICATIONS WERE RECEIVED FOR ENROLLMENT. PROSPECTIVE PARENT MEETINGS WERE HELD AT VARIOUS TIMES AND VENUES IN ORDER TO ENSURE THAT THE COMMUNITY AT LARGE WAS FULLY APPRISED OF THE OPTION OF THE RIVER MONTESSORI CHARTER SCHOOL AND ITS EDUCATIONAL METHODS AND PUBLIC AVAILABILITY. RIVER MONTESSORI CHARTER SCHOOL PUBLISHES THE RACIAL NONDESCRIMINATION POLICY IN THREE WAYS: THE SCHOOL ENROLLMENT PACKET, THE SCHOOL WEBSITE, AND IN THE COMMUNITY HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIP AND FINANCIAL ASSISTANCE IS NOT OFFERED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RIVER MONTESSORI CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED TRHOUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE FINAL TAX RETURN IS PRESENTED TO THE BOARD FOR REVIEW AND RECEIVES APPROVAL AND SIGNATURE BEFORE MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS HOLDING DESIGNATED POSITIONS SHALL FILE THEIR STATEMENTS OF ECONOMIC INTERESTS WITH RIVER MONTESSORI CHARTER SCHOOL, WHICH WILL MAKE THE STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AND REPRODUCTION. THE CHIEF BUSINESS OFFICER ENSURES ALL BOARD MEMBERS AND OFFICERS FILE THE ANNUAL FORM 700 WITH THE COUNTY. IF A CONFLICT OF INTEREST ARISES WITH ANY VOTING MEMBER, THEY RECUSE THEMSELVES FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW AND APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE IS UNDERTAKEN DURING AN OPEN SESSION OF THE BOARD OF DIRECTORS. THE COMPENSATION PACKAGE IS COMPARED TO OTHER LIKE POSITIONS WITHIN SONOMA COUNTY SCHOOL DISTRICTS. THE CHIEF BUSINESS OFFICER SHOWS THE BOARD COMPARABLE SALARIES AND SUGGESTS COMPENSATION FOR THE CURRENT YEAR BUDGET. THE BOARD THEN VOTES ON APPROVAL OF THE SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION DOCUMENTS ARE PUBLICLY AVAILABLE ON THE RMCS SCHOOL WEBSITE, ON-SITE AND BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR SELECTING THE INDEPENDENT ACCOUNTING FIRM HAS NOT CHANGED FORM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RIVER MONTESSORI FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0260748455
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FUNDRAISING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03880 CYPRESS DRIVE SUITE B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PETALUMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094954
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt089784
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RIVER MONTESSORI FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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