Civic Intelligence

Rochester Montessori School Inc.

990 • Fiscal year 2017 • EIN 41-0948042

Jun 01, 2016 to May 31, 2017 • Filed on Dec 18, 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

84th percentile

0.64x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

1.18x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

46th percentile

$53,750

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

-4.4%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

2.0%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$4,160,936

Down $191,266 (-4.4%) from 2016

Net Assets

Down

$1,502,706

Down $119,745 (-7.4%) from 2016

Liabilities

Down

$2,658,230

Down $71,521 (-2.6%) from 2016

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin27th percentile

Revenue

Up

$2,252,192

Up $44,409 (+2.0%) from 2016

Expenses

Up

$2,371,937

Up $161,417 (+7.3%) from 2016

Net Income

Down

-$119,745

Down $117,008 (-4275%) from 2016

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

2017

Assets$4,160,936
Liabilities$2,658,230
Net Assets$1,502,706
Open 2017 Filing

Operations Trend

Revenue Growth44th 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

2017

Revenue$2,252,192
Expenses$2,371,937
Net Income-$119,745
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Dec 18, 2017
Return Version
2016v3.0
Gross Receipts
$2,252,192
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$3,223,692$3,097,946▼ $125,746
Savings and Temporary Cash Investments$456,430$456,991▲ $561
Cash and Non-Interest-Bearing Accounts$503,187$437,494▼ $65,693
Prepaid Expenses and Deferred Charges$21,428$24,578▲ $3,150
Accounts Receivable$15,292$11,754▼ $3,538
Total Assets$4,352,202$4,160,936▼ $191,266
Other Assets Total$132,173$132,173→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,383,682$2,280,999▼ $102,683
Other Liabilities$267,398$294,953▲ $27,555
Deferred Revenue$71,309$75,648▲ $4,339
Accounts Payable and Accrued Expenses$7,362$6,630▼ $732
Total Liabilities$2,729,751$2,658,230▼ $71,521
Net Assets / Fund Balance
Unrestricted Net Assets$1,618,118$1,494,788▼ $123,330
Temporarily Rstr Net Assets$4,333$7,918▲ $3,585
Total Net Assets Fund Balance$1,622,451$1,502,706▼ $119,745
Total Liabilities and Net Assets / Fund Balance$4,352,202$4,160,936▼ $191,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,724,296$972,009$3,696,305
Equipment$201,286$295,395$496,681
Land$172,364-$172,364
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael WridtExec DirectorFT$53,750$53,750
Paul EpsteinFormer Exec DirectorFT$49,233$49,233
Kendra GarrisonAccountantPT$39,105$39,105

Board Members and Trustees

NameTitle
Erin GrotheyBoard Member (past Board President)
Samantha LevanBoard President
David DingliBoard Member
Richard WrightBoard Member
Rick DeckerBoard Member
Kathryn GardnerBoard Secretary
Sherry JesterBoard Treasurer
Deborah SummersonBoard Vice Presidend
Revenue and Support

Revenue Composition

Contributions and Grants
$16,619
Program Service Revenue
$2,205,226
Investment Income
$756
Other Revenue
$29,591
All Other Contributions
$16,619
Change in Net Assets
$-119,745

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,223,200
Revenue Not Reported on Financial Statements
$28,992
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$28,992
Total Revenue per Audited Statements
$2,223,200
Total Revenue per Form 990
$2,252,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,784,769
Other Expenses$558,176
Grants and Similar Amounts Paid$28,992
Total Fundraising Expense$1,519
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,176,687$203,575-$1,380,262
Other Employee Benefits$121,336$30,334-$151,670
Depreciation Depletion$136,043$7,160-$143,203
Current Officers, Directors, Trustees, and Key Employees$41,193$100,895-$142,088
Payroll Taxes$88,599$22,150-$110,749
Interest$84,870$9,430-$94,300
Occupancy$33,992$5,534-$39,526
All Other Expenses$20,994$7,736$1,519$30,249
Grants to Domestic Individuals$28,992--$28,992
Insurance$21,962$2,440-$24,402
Conferences and Meetings$13,460$4,689-$18,149
Other Expenses$12,838$1,480-$12,838
Advertising$4,724$4,723-$9,447
Fees for Services Accounting-$8,855-$8,855
Office Expenses-$1,247-$1,247
Information Technology$454$51-$505
Total Functional Expenses$1,956,346$414,072$1,519$2,371,937

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,371,937
Expenses per Audited Statements$2,342,945
Total Expenses per Audited Statements$2,342,945
Expenses Not Reported on Financial Statements$28,992
Other Expense Adjustments$28,992
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$179,453
Security Deposits$115,500
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
No
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 7A

“The organization has one class of members who have voting rights during an election meeting to vote on the open positions on the board of directors.”

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

“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
Samantha Levan
Title
President of the Board
Phone
5072888725
Signed
2017-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Levan
Formed
1969
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
53
Volunteers
50

Preparer

Firm
Hawkins Ash Cpas Llp
Address
3720 NOTTINGHAM DR NW SUITE 100, ROCHESTER, MN 55901
Preparer
John Wolter
Phone
5074241233
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization takes responsibility for oversight of the audit”

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, 2017 and 2016. 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 28,992. Special event donations netted”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted for gaap 28,992. Special event donatations netted”

Raw XML AppendixShowing 400 of 475 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/ActivityOrMissionDesc0GUIDE THE CHILD THROUGH A PREPARED ENVIRONMENT TO BECOME AN INDEPENDENT THINKER WHO IS RESPONSIBLE, RESPECTFUL AND COMPASSIONATE TO SELF, COMMUNITY AND THE WORLD.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD VICE PRESIDEND
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8FORMER EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXEC DIRECTOR
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IRS990/InvestmentIncomeGrp/ExclusionAmt0756
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0756
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01267404
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03223692
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03097946
IRS990/LandBldgEquipCostOrOtherBssAmt04365350
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
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/BOYAmt02383682
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02280999
IRS990/NetAssetsOrFundBalancesBOYAmt01622451
IRS990/NetAssetsOrFundBalancesEOYAmt01502706
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05534
IRS990/OccupancyGrp/ProgramServicesAmt033992
IRS990/OccupancyGrp/TotalAmt039526
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01247
IRS990/OfficeExpensesGrp/TotalAmt01247
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0132173
IRS990/OtherAssetsTotalGrp/EOYAmt0132173
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030334
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0121336
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0151670
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3PARENT EDUCATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03773
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11480
IRS990/OtherExpensesGrp/ProgramServicesAmt0122928
IRS990/OtherExpensesGrp/ProgramServicesAmt133955
IRS990/OtherExpensesGrp/ProgramServicesAmt213319
IRS990/OtherExpensesGrp/ProgramServicesAmt312838
IRS990/OtherExpensesGrp/TotalAmt0122928
IRS990/OtherExpensesGrp/TotalAmt137728
IRS990/OtherExpensesGrp/TotalAmt214799
IRS990/OtherExpensesGrp/TotalAmt312838
IRS990/OtherLiabilitiesGrp/BOYAmt0267398
IRS990/OtherLiabilitiesGrp/EOYAmt0294953
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029591
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029591
IRS990/OtherRevenueTotalAmt029591
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0203575
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01176687
IRS990/OtherSalariesAndWagesGrp/TotalAmt01380262
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022150
IRS990/PayrollTaxesGrp/ProgramServicesAmt088599
IRS990/PayrollTaxesGrp/TotalAmt0110749
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021428
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024578
IRS990/PrincipalOfficerNm0SAMANTHA LEVAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02205226
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02205226
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02981
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt023322
IRS990/PYInvestmentIncomeAmt01161
IRS990/PYOtherExpensesAmt0565112
IRS990/PYOtherRevenueAmt069294
IRS990/PYProgramServiceRevenueAmt02134347
IRS990/PYRevenuesLessExpensesAmt0-2737
IRS990/PYSalariesCompEmpBnftPaidAmt01622086
IRS990/PYTotalExpensesAmt02210520
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02207783
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-119745
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02234817
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0456430
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0456991
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02724296
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0972009
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03696305
IRS990ScheduleD/EquipmentGrp/BookValueAmt0201286
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0295395
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0496681
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt028992
IRS990ScheduleD/ExpensesSubtotalAmt02342945
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0172364
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0172364
IRS990ScheduleD/OtherExpensesNotIncludedAmt028992
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0179453
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1115500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt028992
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt028992
IRS990ScheduleD/RevenueSubtotalAmt02223200
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, 2017 AND 2016. 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 28,992. SPECIAL EVENT DONATIONS NETTED
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS NETTED FOR GAAP 28,992. SPECIAL EVENT DONATATIONS NETTED
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03097946
IRS990ScheduleD/TotalExpensesPerForm990Amt02371937
IRS990ScheduleD/TotalLiabilityAmt0294953
IRS990ScheduleD/TotalRevenuePerForm990Amt02252192
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02223200
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02342945
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/CashGrantAmt028992
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE CLASS OF MEMBERS WHO HAVE VOTING RIGHTS DURING AN ELECTION MEETING TO VOTE ON THE OPEN POSITIONS ON THE BOARD OF DIRECTORS.
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/ExplanationTxt4THE ORGANIZATION TAKES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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/BOYAmt04333
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07918
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04352202
IRS990/TotalAssetsEOYAmt04160936
IRS990/TotalAssetsGrp/BOYAmt04352202
IRS990/TotalAssetsGrp/EOYAmt04160936

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,160,936
Liabilities
$2,658,230
Net assets
$1,502,706
Revenue
$2,252,192
Expenses
$2,371,937
Net income
-$119,745
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
2017Detailed filing. Detailed filing data is available for this year.$4.16$2.66$1.50$2.25$2.37$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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