Civic Intelligence

Montessori Learning Center

990 • Fiscal year 2017 • EIN 57-0798617

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 20, 2018

Two Montessori WayCamden, SC 29020

(803) 432-6828

Siviq Scores

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

Liabilities / Assets

85th percentile

0.50x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.87x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

25th percentile

-5.9%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

31st percentile

-2.4%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-6.8%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$977,604

Down $23,947 (-2.4%) from 2016

Net Assets

Down

$486,767

Down $14,386 (-2.9%) from 2016

Liabilities

Down

$490,837

Down $9,561 (-1.9%) from 2016

Revenue

Down

$565,166

Down $41,004 (-6.8%) from 2016

Expenses

Down

$598,675

Down $12,059 (-2.0%) from 2016

Net Income

Down

-$33,509

Down $28,945 (-634%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,366,235Liabilities 2011: $735,933Net Assets 2011: $630,3022011Assets 2012: $1,214,327Liabilities 2012: $579,146Net Assets 2012: $635,1812012Assets 2013: $1,206,767Liabilities 2013: $565,367Net Assets 2013: $641,4002013Assets 2014: $1,127,178Liabilities 2014: $551,469Net Assets 2014: $575,7092014Assets 2015: $1,057,837Liabilities 2015: $541,902Net Assets 2015: $515,9352015Assets 2016: $1,001,551Liabilities 2016: $500,398Net Assets 2016: $501,1532016Assets 2017: $977,604Liabilities 2017: $490,837Net Assets 2017: $486,7672017Assets 2018: $926,046Liabilities 2018: $535,921Net Assets 2018: $390,1252018Assets 2019: $778,676Liabilities 2019: $483,399Net Assets 2019: $295,2772019Assets 2020: $762,684Liabilities 2020: $429,582Net Assets 2020: $333,1022020Assets 2021: $113,748Liabilities 2021: $73,000Net Assets 2021: $40,7482021Assets 2022: $209,781Liabilities 2022: $200,005Net Assets 2022: $9,7762022Assets 2023: $14,348Liabilities 2023: $5Net Assets 2023: $14,3432023

Highlighted filing

2017

Assets$977,604
Liabilities$490,837
Net Assets$486,767

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $666,5232011Revenue 2012: $579,430Expenses 2012: $583,872Net Income 2012: -$4,4422012Revenue 2013: $627,438Expenses 2013: $657,463Net Income 2013: -$30,0252013Revenue 2014: $582,601Expenses 2014: $651,450Net Income 2014: -$68,8492014Revenue 2015: $555,045Expenses 2015: $614,342Net Income 2015: -$59,2972015Revenue 2016: $606,170Expenses 2016: $610,734Net Income 2016: -$4,5642016Revenue 2017: $565,166Expenses 2017: $598,675Net Income 2017: -$33,5092017Revenue 2018: $562,359Expenses 2018: $567,161Net Income 2018: -$4,8022018Revenue 2019: $161,050Expenses 2019: $205,920Net Income 2019: -$44,8702019Revenue 2020: $118,302Expenses 2020: $114,974Net Income 2020: $3,3282020Revenue 2021: $55,747Expenses 2021: $345,181Net Income 2021: -$289,4342021Revenue 2022: $2,480Expenses 2022: $33,452Net Income 2022: -$30,9722022Revenue 2023: $4,567Expenses 2023: $0Net Income 2023: $4,5672023

Highlighted filing

2017

Revenue$565,166
Expenses$598,675
Net Income-$33,509
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 20, 2018
Return Version
2016v3.0
Gross Receipts
$565,166
Mission and Program Overview

Mission

To support the montessori school of camden public charter school

Education program using the montessori method of learning for infants through upper elementary

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$860,857$897,757▲ $36,900
Accounts Receivable$36,545$49,648▲ $13,103
Cash and Non-Interest-Bearing Accounts$104,149$30,199▼ $73,950
Total Assets$1,001,551$977,604▼ $23,947
Liabilities
Other Liabilities$417,498$424,230▲ $6,732
Deferred Revenue$82,900--
Accounts Payable and Accrued Expenses-$66,607-
Total Liabilities$500,398$490,837▼ $9,561
Net Assets / Fund Balance
Unrestricted Net Assets$501,153$486,767▼ $14,386
Total Net Assets Fund Balance$501,153$486,767▼ $14,386
Total Liabilities and Net Assets / Fund Balance$1,001,551$977,604▼ $23,947

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,073,980-$1,073,980
Land$274,417-$274,417
Equipment$61,702-$61,702
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nicole CunninghamPresident (current)
NATHANIEL L'HEUREUXVice President
John MoncureHeadmaster
Ansley ChampeMember
Charolotte RankinMember
James ChoiceMember
Joseph FolsomMember
Michelle CaseyMember
Joan McculleySecretary (current)
John PaulTreasurer (current)
Revenue and Support

Revenue Composition

Contributions and Grants
$1,679
Program Service Revenue
$563,316
Investment Income
$171
Other Revenue
$0
All Other Contributions
$1,679
Change in Net Assets
$-33,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$440,777
Other Expenses$157,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,553$0$0$365,553
All Other Expenses$99,161$0$0$99,161
Payroll Taxes$73,455$0$0$73,455
Depreciation Depletion$34,656$0$0$34,656
Interest$12,278$0$0$12,278
Insurance$6,873$0$0$6,873
Advertising$4,930$0$0$4,930
Other Employee Benefits$1,769$0$0$1,769
Total Functional Expenses$598,675$0$0$598,675
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
Building Mortgage$382,230
Operating Loan From Campus Fund$42,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Montessori Learning Center Inc
EIN
57-0798617
Phone
8034326828
Address
TWO MONTESSORI WAY, CAMDEN, SC 29020

Signing Officer

Name
Dr John Moncure
Title
Headmaster
Phone
8034326828
Signed
2018-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr John Moncure
Formed
1979
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
8
Employees
24
Volunteers
0

Preparer

Firm
Joseph Folsom CPA LLC
Address
PO Box 267, Bishopville, SC 29010
Preparer
Joseph G Folsom Iii CPA
Phone
8034849454
Supplemental Narrative

Additional Explanations

Pt VI, Line 15B

Salaries are approved by the board of directors at the culmination of the budget process

Pt VI, Line 11B

Form 990 is provided to the governing body for review before it is filed

Pt VI, Line 12C

Board members may not vote when a conflict of interest may exist

Pt VI, Line 15A

Saleries are approved by the board of directors at the culmination of the budget process

Form 990, Part IX, Line 24E

Repairs and maintance 23702. 23702. 0. 0.

Form 990, Part IX, Line 24E

Telephone 7424. 7424. 0. 0.

Form 990, Part IX, Line 24E

Utilities 18983. 18983. 0. 0.

Form 990, Part IX, Line 24E

Classroom materials/supplies 28104. 28104. 0. 0.

Form 990, Part IX, Line 24E

Classroom testing 162. 162. 0. 0.

Form 990, Part IX, Line 24E

Professional development 11132. 11132. 0. 0.

Form 990, Part IX, Line 24E

Employee background checks 294. 294. 0. 0.

Form 990, Part IX, Line 24E

Bank charges/bank card processing fees 7228. 7228. 0. 0.

Form 990, Part IX, Line 24E

Office supplies 1638. 1638. 0. 0.

Form 990, Part IX, Line 24E

Summer program expenses 494. 494. 0. 0.

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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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IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS SHOWN ON THE SCHOOL'S WEBSITE AS WELL AS ALL MEDIA FROM THE SCHOOL. NUMBER OF VOTING MEMBERS ARE IN THE BYLAWS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDS FROM THE SC ABC CHILD CARE PROGRAM FOR CERTAIN STUDENTS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALARIES ARE APPROVED BY THE BOARD OF DIRECTORS AT THE CULMINATION OF THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS MAY NOT VOTE WHEN A CONFLICT OF INTEREST MAY EXIST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALERIES ARE APPROVED BY THE BOARD OF DIRECTORS AT THE CULMINATION OF THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS AND MAINTANCE 23702. 23702. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TELEPHONE 7424. 7424. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES 18983. 18983. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CLASSROOM MATERIALS/SUPPLIES 28104. 28104. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CLASSROOM TESTING 162. 162. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PROFESSIONAL DEVELOPMENT 11132. 11132. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10EMPLOYEE BACKGROUND CHECKS 294. 294. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK CHARGES/BANK CARD PROCESSING FEES 7228. 7228. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12OFFICE SUPPLIES 1638. 1638. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SUMMER PROGRAM EXPENSES 494. 494. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01001551
IRS990/TotalAssetsEOYAmt0977604
IRS990/TotalAssetsGrp/BOYAmt01001551
IRS990/TotalAssetsGrp/EOYAmt0977604
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01679
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0598675
IRS990/TotalFunctionalExpensesGrp/TotalAmt0598675
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0500398
IRS990/TotalLiabilitiesEOYAmt0490837
IRS990/TotalLiabilitiesGrp/BOYAmt0500398
IRS990/TotalLiabilitiesGrp/EOYAmt0490837
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0501153
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0486767
IRS990/TotalProgramServiceExpensesAmt0598675
IRS990/TotalProgramServiceRevenueAmt0563316
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0563487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565166
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01001551
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0977604
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0501153
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0486767
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0TWO MONTESSORI WAY
IRS990/USAddress/CityNm0CAMDEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029020
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MONTESSORI-CAMDEN.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR JOHN MONCURE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum08034326828
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTESSORI LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0570798617
ReturnHeader/Filer/PhoneNum08034326828
ReturnHeader/Filer/USAddress/AddressLine1Txt0TWO MONTESSORI WAY
ReturnHeader/Filer/USAddress/CityNm0CAMDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029020
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CE4EC4E6ED86F75AA102CF4D92C161A1D8772213
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CE4EC4E6ED86F75AA102CF4D92C161A1D8772213
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.233.115.4
ReturnHeader/FilingSecurityInformation/IPDt02018-03-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm006:40:48
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Joseph Folsom CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 267
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bishopville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029010
ReturnHeader/PreparerPersonGrp/PhoneNum08034849454
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH G FOLSOM III CPA
ReturnHeader/ReturnTs02018-03-21T06:41:00-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.20$0.01$0.00$0.03$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.07$0.04$0.06$0.35$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.43$0.33$0.12$0.11$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.48$0.30$0.16$0.21$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.54$0.39$0.56$0.57$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.49$0.49$0.57$0.60$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.50$0.50$0.61$0.61$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.54$0.52$0.56$0.61$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.55$0.58$0.58$0.65$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.57$0.64$0.63$0.66$0.03
2012Summary only. Only limited summary data is available for this year.$1.21$0.58$0.64$0.58$0.58$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.74$0.63$0.67