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SHINING MOUNTAINS MONTESSORI SCHOOL

EIN 87-2255699 BUENA VISTA, CO

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Revenue 2025
$292,563
Expenses 2025
$277,501

Program services were 76.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B21
Classification
1200
Street
343 US HIGHWAY 24 SOUTH

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Mission

CREATE AN EDUCATIONAL ORGANIZATION TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO.

  • THE BUSINESS AND PURPOSE OF SMMS IS TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. SMMS WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO. SMMS WILL AIM TO PROVIDE SAFE, NURTURING, PEACEFUL AND EXPLORATORY ENVIRONMENTS DESIGNED FOR THE DEVELOPMENTAL NEEDS AND SUCCESSES THAT CHALLENGE AND SUPPORT STUDENTS ENABLING STUDENTS TO BE INDEPENDENT AND SELF-EMPOWERED. SMMS'S GOAL IS TO FOSTER CHILDREN WHO CONNECT TO THEIR NATURAL ENVIRONMENT, ARE CURIOUS LIFELONG LEARNERS, WHO RESPECT THEMSELVES, THEIR ENVIRONMENT, OTHERS AND THEIR COMMUNITY.

    Expenses $210,622 · Revenue $192,276

  • THE BUSINESS AND PURPOSE OF SMMS IS TO PROVIDE AN AUTHENTIC MONTESSORI APPROACH TO EDUCATION. SMMS WILL SERVE AS A UNIFYING MODEL FOR CHILDHOOD EDUCATION IN BUENA VISTA, COLORADO. SMMS WILL AIM TO PROVIDE SAFE, NURTURING, PEACEFUL AND EXPLORATORY ENVIRONMENTS DESIGNED FOR THE DEVELOPMENTAL NEEDS AND SUCCESSES THAT CHALLENGE AND SUPPORT STUDENTS ENABLING STUDENTS TO BE INDEPENDENT AND SELF-EMPOWERED. SMMS'S GOAL IS TO FOSTER CHILDREN WHO CONNECT TO THEIR NATURAL ENVIRONMENT, ARE CURIOUS LIFELONG LEARNERS, WHO RESPECT THEMSELVES, THEIR ENVIRONMENT, OTHERS AND THEIR COMMUNITY.

    Expenses $885

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Ashley Kappel

    CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Gwen Merrezuko

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Cody Huston

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Patrick Merrezuko

    MEMBER

    Total calculated
    $422
    From this org
    $422
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Loretta Eaton

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lynn Williams

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Emily Petty

    EXECUTIVE DI

    Total calculated
    $28,784
    From this org
    $28,784
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Becky Hill

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Megan Blake

    TREASURER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $292,563
    Expenses
    $277,501
    Contributions
    $98,670
    Grants paid
    $0
  • 2023
    Revenue
    $301,669
    Expenses
    $226,076
    Contributions
    $66,185
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.