2024-02-21T14:50:29-06:00 2023-08-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-09-01 352089006 OAK FARM SCHOOL INC % LAUREN MOYER OAKF 2608974270 502 LEMPER ROAD AVILLA IN 46710 LAUREN MOYER CFO 2608974270 2024-05-15 true LAUREN MOYER 999009999 ANNE E WHITE P01708202 2604604000 3 2022 2023-04-26 12:10:37Z OAK FARM MONTESSORI SCHOOL ERICA DEKKO PO BOX 696 KENDALLVILLE IN 46755 13892605 false X WWW.OAKFARM.ORG X 1999 IN OAK FARM SCHOOL IS AN INDEPENDENT, CO-EDUCATIONAL MONTESSORI DAY SCHOOL FOR STUDENTS IN EARLY CHILDHOOD THROUGH GRADE 12. 5 5 117 103 0 0 8440146 10047865 3091013 3660639 195072 101296 30 6038 11726261 13815838 1083144 1289997 0 0 3674594 3960389 0 0 21477 2155240 2341715 6912978 7592101 4813283 6223737 30325105 37574890 2342720 3149820 27982385 34425070 X OAK FARM MONTESSORI SCHOOL'S MISSION IS TO PROVIDE A MONTESSORI ENVIRONMENT THAT INSPIRES STUDENTS TO REACH THEIR POTENTIAL THROUGH MEANINGFUL WORK. OAK FARM PROVIDES AN EDUCATIONAL APPROACH THAT FREES THE CHILD'S POTENTIAL FOR SELF-DEVELOPMENT. THIS EDUCATIONAL APPROACH ALSO GUIDES EACH CHILD ACCORDING TO INDIVIDUAL CAPACITY AND NEED, PERMITTING SELF-DEVELOPMENT AT A NATURAL PACE. false false 6203317 1289997 3678807 OAK FARM OFFERS MONTESSORI EDUCATION FOR CHILDREN AGED 6 WEEKS TO 12TH GRADE. ENROLLMENT FOR THE 2022-2023 YEAR WAS 360. OAK FARM IS COMMITTED TO TEACHING STUDENTS THE SKILLS THEY WILL NEED TO SUCCEED IN THE REAL WORLD AND ENABLE THEM TO ADAPT TO AN EVER-CHANGING SOCIETY. 6203317 true true false false false false false false false false true false false false true false true false true false false false false false true false false false true false false false false false true false false false true false false false false false false false false true 13 0 true 117 true false false false false false false false false false false false false X 5 5 true false false false false false false true false false false true true true true true true true false false IN X LAUREN MOYER 2608974270 502 LEMPER ROAD AVILLA IN 46710 CANDICE HOLBROOK HEAD OF SCHOOL 40.0 0.0 X 135325 0 13599 LAUREN MOYER CFO 40.0 0.0 X 67945 0 19766 CASEY WEIMER START 062023 BOARD SECRETARY 1.0 0.0 X X 0 0 0 ERICA DEKKO BOARD PRESIDENT 1.0 0.0 X X 0 0 0 MICHAEL YODERLEFT 062023 BOARD SECRETARY 1.0 0.0 X X 0 0 0 OLIVIA SALSBERRY BOARD MEMBER 1.0 0.0 X 0 0 0 TRISHA PAUL BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL AXEL BOARD VICE PRESIDENT 1.0 0.0 X X 0 0 0 203270 0 33365 1 false false false 0 223232 9824633 1162907 10047865 TUITION 611710 3353530 3353530 REGISTRATION FEES 611710 117740 117740 LUNCH PROGRAM 611710 104645 104645 TUTORING FEES 611710 29400 29400 MISCELLANEOUS INCOME 611710 55324 55324 3660639 105031 105031 0 0 0 0 0 3735 -3735 -3735 -3735 39394 223232 51524 -12130 -12130 0 0 0 39676 21508 18168 18168 0 13815838 3678807 89166 0 1289997 1289997 0 0 153000 114750 38250 0 3252584 2500461 752123 0 306773 225240 81533 248032 182111 65921 0 6588 6588 11920 11920 0 0 0 1500 1500 25938 19044 6894 81122 35228 45894 33771 24795 8976 0 560033 478996 81037 13980 12582 1398 0 46220 46220 0 0 883761 648878 234883 97602 71662 25940 CLASS CIRRICULUM & SUPPLIES 517571 512561 5010 OTHER 40232 39292 940 FUNDRAISING 21477 21477 7592101 6203317 1367307 21477 240471 178674 1839 37873 3750000 10014121 904362 6531 0 0 0 0 0 0 0 0 70494 60405 31601296 7511452 22590423 24089844 2767516 3187442 0 0 0 0 0 0 0 0 30325105 37574890 239652 208858 0 0 1875040 1086014 0 0 0 0 0 0 0 0 0 0 228028 1854948 2342720 3149820 X 23982385 28175016 4000000 6250054 27982385 34425070 30325105 37574890 6223737 218948 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1938575 1938575 24287518 5452639 18834879 0 1475596 1047493 428103 3899607 1011320 2888287 24089844 0 LINE OF CREDIT 1854948 1854948 12817822 218948 73033 291981 12525841 1289997 1289997 13815838 6375137 73033 73033 6302104 1289997 1289997 7592101 SCHEDULE D PART XI & XII LINE 2D: FUNDRAISING EXPENSE $ 51,525 COST OF GOODS SOLD $ 21,508 TOTAL $ 73,033 LINE 4B: SCHOLARSHIPS $497,099 TUITION DISCOUNTS $792,898 TOTAL $1,289,997 ASC 740 FOOTNOTE MANAGEMENT HAS EVAULUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED VIA A STATEMENT ON THE SCHOOL'S MARKETING BROCHURES AND WEBSITE. TALL OAK GALA 262626 223232 39394 21138 13453 2525 14408 0 262626 223232 39394 21138 13453 2525 14408 51524 -12130 true SCHOLARSHIPS 137 497099 TUITION DISCOUNTS 207 792898 SCHEDULE I, PART I, LINE 2 TUITION GRANTS ARE AWARDED BASED UPON FINANCIAL NEED. GRANTS ARE CREDITED DIRECTLY TO THE FAMILY'S ACCOUNT. DISCOUNTS ARE AVAILABLE TO FAMILIES WITH MULTIPLE CHILDREN ATTENDING THE SCHOOL, EMPLOYEES OF OAK FARM, AND FAMILIES PAYING TUITION ANNUALLY. THESE DISCOUNTS ARE APPLIED AS A REDUCTION IN TUITION. NA NA 8190 TUITION DISCOUNT EDUCATIONAL ERICA DEKKO BOARD PRESIDENT LAND PURCHASE X 9 1162907 FMV false true false SCHEDULE M, PART I, COLUMN B COLUMN B REFERS TO THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 ERICA DEKKO AND MICHAEL AXEL HAVE A BUSINESS RELATIONSHIP. ERICA DEKKO AND OLIVIA SALSBERY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE COMMITTEES ARE NOT AUTHORIZED TO ACT ON BEHALF OF THE BOARD. THEY ARE ADVISORY COMMITTEES ONLY. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND AN INDEPENDENT CPA FIRM PERFORM A THOROUGH REVIEW OF THE FORM 990 AND RELATED SCHEDULES. THE FORM 990 IS SUPPLIED TO THE BOARD AND THEY ARE GIVEN THREE WEEKS TO REVIEW THE FORM. AFTER THE BOARD APPROVES THE RETURN, IT IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE IS SENT TO BOARD MEMBERS. THE CHIEF FINANCIAL OFFICER REVIEWS THE ANNUAL BOARD OF DIRECTORS QUESTIONNAIRES AND CONTACTS THE BOARD PRESIDENT IF THERE ARE ANY ISSUES WITH THE RESPONSES. MATERIALITY AND THE MANNER OF DEALING WITH THE CONFLICT ARE DETERMINED BY THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMPENSATION POLICY INCLUDES A COMPARABILITY STUDY, INCLUDING INFORMATION FROM PUBLIC AND PRIVATE SCHOOLS AND REVIEWING THE CURRENT SALARY TRENDS IN MONTESSORI SCHOOLS AND OTHER INDEPENDENT SCHOOLS. THE REVIEW IS PERFORMED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENTS, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.