Civic Intelligence

Rochester Montessori School Inc.

990 • Fiscal year 2016 • EIN 41-0948042

Jun 01, 2015 to May 31, 2016 • Filed on Feb 23, 2017

Organization ProfileWWW.RMSCHOOL.ORG
5099 7th St NWRochester, MN 55901

(507) 288-8725

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.63x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

1.24x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

41st percentile

-0.1%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$102,141

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

21st percentile

-5.0%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

2.2%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$4,352,202

Down $230,296 (-5.0%) from 2015

Net Assets

Down

$1,622,451

Down $2,737 (-0.2%) from 2015

Liabilities

Down

$2,729,751

Down $227,559 (-7.7%) from 2015

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin41st percentile

Revenue

Up

$2,207,783

Up $46,707 (+2.2%) from 2015

Expenses

Up

$2,210,520

Up $72,365 (+3.4%) from 2015

Net Income

Down

-$2,737

Down $25,658 (-112%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $3,519,309Liabilities 2010: $2,183,612Net Assets 2010: $1,335,6972010Assets 2011: $4,519,327Liabilities 2011: $3,145,531Net Assets 2011: $1,373,7962011Assets 2012: $4,583,612Liabilities 2012: $3,118,405Net Assets 2012: $1,465,2072012Assets 2013: $4,599,409Liabilities 2013: $3,077,334Net Assets 2013: $1,522,0752013Assets 2014: $4,613,913Liabilities 2014: $3,011,646Net Assets 2014: $1,602,2672014Assets 2015: $4,582,498Liabilities 2015: $2,957,310Net Assets 2015: $1,625,1882015Assets 2016: $4,352,202Liabilities 2016: $2,729,751Net Assets 2016: $1,622,4512016Assets 2017: $4,160,936Liabilities 2017: $2,658,230Net Assets 2017: $1,502,7062017Assets 2018: $3,972,804Liabilities 2018: $2,586,716Net Assets 2018: $1,386,0882018Assets 2019: $3,992,251Liabilities 2019: $2,590,807Net Assets 2019: $1,401,4442019Assets 2020: $4,100,305Liabilities 2020: $2,688,865Net Assets 2020: $1,411,4402020Assets 2021: $4,387,786Liabilities 2021: $2,760,014Net Assets 2021: $1,627,7722021Assets 2022: $4,777,784Liabilities 2022: $2,510,409Net Assets 2022: $2,267,3752022Assets 2023: $5,198,763Liabilities 2023: $2,501,838Net Assets 2023: $2,696,9252023Assets 2024: $5,111,167Liabilities 2024: $2,315,641Net Assets 2024: $2,795,5262024Assets 2025: $5,182,266Liabilities 2025: $2,286,638Net Assets 2025: $2,895,6282025

Highlighted filing

2016

Assets$4,352,202
Liabilities$2,729,751
Net Assets$1,622,451
Open 2016 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,316,6832010Revenue 2011: $1,557,439Expenses 2011: $1,519,340Net Income 2011: $38,0992011Revenue 2012: $1,940,556Expenses 2012: $1,849,145Net Income 2012: $91,4112012Revenue 2013: $1,915,074Expenses 2013: $1,858,206Net Income 2013: $56,8682013Revenue 2014: $2,041,370Expenses 2014: $1,961,178Net Income 2014: $80,1922014Revenue 2015: $2,161,076Expenses 2015: $2,138,155Net Income 2015: $22,9212015Revenue 2016: $2,207,783Expenses 2016: $2,210,520Net Income 2016: -$2,7372016Revenue 2017: $2,252,192Expenses 2017: $2,371,937Net Income 2017: -$119,7452017Revenue 2018: $2,335,419Expenses 2018: $2,452,037Net Income 2018: -$116,6182018Revenue 2019: $2,467,613Expenses 2019: $2,452,257Net Income 2019: $15,3562019Revenue 2020: $2,432,859Expenses 2020: $2,422,863Net Income 2020: $9,9962020Revenue 2021: $2,226,962Expenses 2021: $1,993,142Net Income 2021: $233,8202021Revenue 2022: $3,081,173Expenses 2022: $2,441,570Net Income 2022: $639,6032022Revenue 2023: $3,401,306Expenses 2023: $3,028,391Net Income 2023: $372,9152023Revenue 2024: $3,260,024Expenses 2024: $3,161,423Net Income 2024: $98,6012024Revenue 2025: $3,500,934Expenses 2025: $3,400,832Net Income 2025: $100,1022025

Highlighted filing

2016

Revenue$2,207,783
Expenses$2,210,520
Net Income-$2,737
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Feb 23, 2017
Return Version
2015v3.0
Gross Receipts
$2,207,783
Mission and Program Overview

Mission

Guide the child through a prepared environment to become an independent thinker who is responsible, respectful and compassionate to self, community and the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,348,741$3,223,692▼ $125,049
Cash and Non-Interest-Bearing Accounts$630,759$503,187▼ $127,572
Savings and Temporary Cash Investments$455,382$456,430▲ $1,048
Prepaid Expenses and Deferred Charges$8,636$21,428▲ $12,792
Accounts Receivable$6,807$15,292▲ $8,485
Total Assets$4,582,498$4,352,202▼ $230,296
Other Assets Total$132,173$132,173→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,626,114$2,383,682▼ $242,432
Other Liabilities$248,919$267,398▲ $18,479
Deferred Revenue$73,399$71,309▼ $2,090
Accounts Payable and Accrued Expenses$8,878$7,362▼ $1,516
Total Liabilities$2,957,310$2,729,751▼ $227,559
Net Assets / Fund Balance
Unrestricted Net Assets$1,620,586$1,618,118▼ $2,468
Temporarily Rstr Net Assets$4,602$4,333▼ $269
Total Net Assets Fund Balance$1,625,188$1,622,451▼ $2,737
Total Liabilities and Net Assets / Fund Balance$4,582,498$4,352,202▼ $230,296

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,821,173$875,132$3,696,305
Equipment$230,155$249,069$479,224
Land$172,364-$172,364
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paul EpsteinExec DirectorFT$102,141$102,141
Kendra GarrisonAccountantPT$29,741$29,741

Board Members and Trustees

NameTitle
Erin GrotheyPresident
Deborah SummersonDirector
Garvan KaneDirector
Richard WrightDirector
Samantha LevanDirector
Todd HumphreyDirector
Kathleen GardnerSecretary
Sherry JesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,981
Program Service Revenue
$2,134,347
Investment Income
$1,161
Other Revenue
$69,294
All Other Contributions
$2,981
Change in Net Assets
$-2,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,184,461
Revenue Not Reported on Financial Statements
$23,322
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$23,322
Total Revenue per Audited Statements
$2,184,461
Total Revenue per Form 990
$2,207,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,622,086
Other Expenses$565,112
Grants and Similar Amounts Paid$23,322
Total Fundraising Expense$1,524
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,065,554$185,576-$1,251,130
Depreciation Depletion$139,806$7,358-$147,164
Other Employee Benefits$110,391$27,598-$137,989
Current Officers, Directors, Trustees, and Key Employees$40,856$91,026-$131,882
Interest$94,095$10,455-$104,550
Payroll Taxes$80,868$20,217-$101,085
Conferences and Meetings$33,806$2,799-$36,605
Occupancy$25,131$4,725-$29,856
Grants to Domestic Individuals$23,322--$23,322
Insurance$20,239$2,249-$22,488
All Other Expenses$13,708$5,553$1,524$20,785
Advertising$5,997$5,997-$11,994
Fees for Services Accounting-$7,848-$7,848
Other Expenses$6,287$699-$6,986
Office Expenses-$2,233-$2,233
Information Technology$720$80-$800
Total Functional Expenses$1,831,366$377,630$1,524$2,210,520

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,210,520
Expenses per Audited Statements$2,187,198
Total Expenses per Audited Statements$2,187,198
Expenses Not Reported on Financial Statements$23,322
Other Expense Adjustments$23,322
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Payroll Taxes$155,398
Security Deposits$112,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 4

“The organization updated both the by-laws and the articles of incorporation. Changes included to removal the membership and the membership voting for board members. A meeting was held of the membership and the by-laws with these changes was approved.”

Form 990, Part VI, Section B, Line 11

“External accountants provide 990 for board of directors review and approval. They are available for questions and clarification, if necessary”

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

“The executive board reviews and approves the executive director's compensation.”

Form 990, Part VI, Section C, Line 19

“The organization will provide the annual report to anyone who wishes to view it, upon request to the school.”

Filing and Contact Details

Filer

Filer Name
Rochester Montessori School
EIN
41-0948042
Phone
5072888725
Address
5099 7TH ST NW, ROCHESTER, MN 55901

Signing Officer

Name
Erin Grothey
Title
President of the Board
Phone
5072888725
Signed
2017-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Grothey
Formed
1969
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
50
Volunteers
43

Preparer

Firm
Hawkins Ash Cpas Llp
Address
975 34TH AVE NW 301, ROCHESTER, MN 55901
Preparer
John Wolter
Phone
5074241233
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal and state income taxes as a public charity under section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes has been made in these financial statements. There was no material unrelated income for the years ended may 31, 2016 and 2015. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization files federal exempt income tax returns. Management is not aware of any uncertain income tax provisions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted for gaap 23,322.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted for gaap 23,322.”

Raw XML AppendixShowing 400 of 456 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/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0GUIDE THE CHILD THROUGH A PREPARED ENVIRONMENT TO BECOME AN INDEPENDENT THINKER WHO IS RESPONSIBLE, RESPECTFUL AND COMPASSIONATE TO SELF, COMMUNITY AND THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02626114
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02383682
IRS990/NetAssetsOrFundBalancesBOYAmt01625188
IRS990/NetAssetsOrFundBalancesEOYAmt01622451
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04725
IRS990/OccupancyGrp/ProgramServicesAmt025131
IRS990/OccupancyGrp/TotalAmt029856
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02233
IRS990/OfficeExpensesGrp/TotalAmt02233
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0132173
IRS990/OtherAssetsTotalGrp/EOYAmt0132173
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027598
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0110391
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0137989
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PARENT EDUCATION
IRS990/OtherExpensesGrp/Desc3WASTE REMOVAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03217
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1699
IRS990/OtherExpensesGrp/ProgramServicesAmt0132751
IRS990/OtherExpensesGrp/ProgramServicesAmt128952
IRS990/OtherExpensesGrp/ProgramServicesAmt28883
IRS990/OtherExpensesGrp/ProgramServicesAmt36287
IRS990/OtherExpensesGrp/TotalAmt0132751
IRS990/OtherExpensesGrp/TotalAmt132169
IRS990/OtherExpensesGrp/TotalAmt28883
IRS990/OtherExpensesGrp/TotalAmt36986
IRS990/OtherLiabilitiesGrp/BOYAmt0248919
IRS990/OtherLiabilitiesGrp/EOYAmt0267398
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069294
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069294
IRS990/OtherRevenueTotalAmt069294
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0185576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01065554
IRS990/OtherSalariesAndWagesGrp/TotalAmt01251130
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020217
IRS990/PayrollTaxesGrp/ProgramServicesAmt080868
IRS990/PayrollTaxesGrp/TotalAmt0101085
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08636
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021428
IRS990/PrincipalOfficerNm0ERIN GROTHEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02134347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02134347
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06182
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt021813
IRS990/PYInvestmentIncomeAmt02476
IRS990/PYOtherExpensesAmt0571042
IRS990/PYOtherRevenueAmt047978
IRS990/PYProgramServiceRevenueAmt02104440
IRS990/PYRevenuesLessExpensesAmt022921
IRS990/PYSalariesCompEmpBnftPaidAmt01545300
IRS990/PYTotalExpensesAmt02138155
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02161076
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2737
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02203641
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0455382
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0456430
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02821173
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0875132
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03696305
IRS990ScheduleD/EquipmentGrp/BookValueAmt0230155
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0249069
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0479224
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt023322
IRS990ScheduleD/ExpensesSubtotalAmt02187198
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0172364
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0172364
IRS990ScheduleD/OtherExpensesNotIncludedAmt023322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0155398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1112000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt023322
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt023322
IRS990ScheduleD/RevenueSubtotalAmt02184461
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THERE WAS NO MATERIAL UNRELATED INCOME FOR THE YEARS ENDED MAY 31, 2016 AND 2015. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION FILES FEDERAL EXEMPT INCOME TAX RETURNS. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN INCOME TAX PROVISIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS NETTED FOR GAAP 23,322.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS NETTED FOR GAAP 23,322.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03223692
IRS990ScheduleD/TotalExpensesPerForm990Amt02210520
IRS990ScheduleD/TotalLiabilityAmt0267398
IRS990ScheduleD/TotalRevenuePerForm990Amt02207783
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02184461
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02187198
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RMS PUBLISHED THE NONDISCRIMINATION POLICY IN THE NEWSPAPER IN RELATION TO ANNUAL SOLICITATION FOR STUDENTS PER THE REGULATIONS. RMS NONDISCRIMINATION POLICY ALSO APPEARS IN THE EMPLOYEE HANDBOOK, THE PARENTS HANDBOOK, ADMISSIONS FORM (INCLUDING RE-ENROLLMENT), AND THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ADMITTANCE REPORTS DO NOT CATEGORIZE STUDENTS BY RACE, NOR DO THE APPLICATIONS FOR EMPLOYMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt023322
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UPDATED BOTH THE BY-LAWS AND THE ARTICLES OF INCORPORATION. CHANGES INCLUDED TO REMOVAL THE MEMBERSHIP AND THE MEMBERSHIP VOTING FOR BOARD MEMBERS. A MEETING WAS HELD OF THE MEMBERSHIP AND THE BY-LAWS WITH THESE CHANGES WAS APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXTERNAL ACCOUNTANTS PROVIDE 990 FOR BOARD OF DIRECTORS REVIEW AND APPROVAL. THEY ARE AVAILABLE FOR QUESTIONS AND CLARIFICATION, IF NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE THE ANNUAL REPORT TO ANYONE WHO WISHES TO VIEW IT, UPON REQUEST TO THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0RMS II LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0132173
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt05099 7TH ST NW
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd055901
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04602
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04333
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04582498
IRS990/TotalAssetsEOYAmt04352202
IRS990/TotalAssetsGrp/BOYAmt04582498
IRS990/TotalAssetsGrp/EOYAmt04352202
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02981
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01524
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0377630
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01831366
IRS990/TotalFunctionalExpensesGrp/TotalAmt02210520
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02957310
IRS990/TotalLiabilitiesEOYAmt02729751
IRS990/TotalLiabilitiesGrp/BOYAmt02957310
IRS990/TotalLiabilitiesGrp/EOYAmt02729751

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,352,202
Liabilities
$2,729,751
Net assets
$1,622,451
Revenue
$2,207,783
Expenses
$2,210,520
Net income
-$2,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$2.29$2.90$3.50$3.40$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$2.32$2.80$3.26$3.16$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$2.50$2.70$3.40$3.03$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$2.51$2.27$3.08$2.44$0.64
2021Summary only. Only limited summary data is available for this year.$4.39$2.76$1.63$2.23$1.99$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.10$2.69$1.41$2.43$2.42$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.99$2.59$1.40$2.47$2.45$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$2.59$1.39$2.34$2.45$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$2.66$1.50$2.25$2.37$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.35$2.73$1.62$2.21$2.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.58$2.96$1.63$2.16$2.14$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.61$3.01$1.60$2.04$1.96$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$3.08$1.52$1.92$1.86$0.06
2012Summary only. Only limited summary data is available for this year.$4.58$3.12$1.47$1.94$1.85$0.09
2011Summary only. Only limited summary data is available for this year.$4.52$3.15$1.37$1.56$1.52$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$2.18$1.34$1.32