2022-03-24T06:30:26-05:00 2021-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2020-07-01 350909975 Orchard School Foundation Inc ORCH 3172519253 615 West 64th Street Indianapolis IN 46260 Courtney Williams CHIEF FINANCIAL OFFICER 2022-03-24 true Courtney Williams 999009999 KIM SCIFRES P00319397 5023263996 2020 2022-09-23 18:48:47Z Courtney Williams 615 West 64th Street Indianapolis IN 46260 21125973 false X WWW.ORCHARD.ORG X 1921 IN Orchard School guides each student to develop the knowledge, confidence, and character essential for a life of learning, leadership, and positive contribution to society. 35 34 153 150 4578 0 2149372 3980524 11468928 9698112 945199 1639845 65391 75982 14628890 15394463 1966166 1664913 0 7643373 7641346 71053 62236 626552 3907435 4229905 13588027 13598400 1040863 1796063 52301444 60553415 7823952 5921399 44477492 54632016 ORCHARD SCHOOL GUIDES EACH STUDENT TO DEVELOP THE KNOWLEDGE, CONFIDENCE, AND CHARACTER ESSENTIAL FOR A LIFE OF LEARNING, LEADERSHIP, AND POSITIVE CONTRIBUTION TO SOCIETY. false false 5549872 896368 5191623 THE ELEMENTARY SCHOOL IS COMPRISED OF APPROXIMATELY 250 STUDENTS FROM PRESCHOOL THROUGH THE 4TH GRADE. THE FOCUS IS ON THE DEVELOPMENT OF THE WHOLE CHILD - SOCIALLY, EMOTIONALLY, ARTISTICALLY, AND ETHICALLY WITHIN A SUPPORTIVE AND CHALLENGING ENVIRONMENT. DURING THESE FORMATIVE YEARS, WHEN CHILDREN ARE CURIOUS AND INQUISITIVE, ORCHARD SCHOOL PROVIDES THEM WITH OPPORTUNITIES TO DISCOVER, EXPLORE, AND EXPERIMENT. CHILDREN LEARN BEST BY DOING AND, THEREFORE, ARE ENCOURAGED TO THINK, REASON, CREATE, AND COLLABORATE THROUGH ACTIVE PARTICIPATION IN THE LEARNING PROCESS. 4250567 697024 4340293 MIDDLE SCHOOL INCLUDES APPROXIMATELY 200 STUDENTS IN GRADES FIVE THROUGH EIGHT. THE PROGRAM PROVIDES A WELL-ROUNDED EDUCATION, INCLUDING CORE ACADEMICS, ARTS, AND PHYSICAL EDUCATION/ATHLETICS. IT CENTERS AROUND THE ACADEMIC, SOCIAL, AND EMOTIONAL NEEDS OF YOUNG ADOLESCENTS. THE MIDDLE SCHOOL STUDENTS DEVELOP INCREASED INDEPENDENCE, PERSONAL RESPONSIBILITY, AND ACCOUNTABILITY AS THEY ENCOUNTER INCREASINGLY HIGHER EXPECTATIONS FOR ACADEMIC AND BEHAVIORAL EXCELLENCE. 327388 71521 166196 EXTENSION PROGRAMS ARE AVAILABLE TO ALL STUDENTS AND INCLUDE SUMMER CAMP, AFTER SCHOOL CHILD CARE, CLUBS, CLASSES, LESSONS, AND ATHLETICS. THESE PROGRAMS GIVE STUDENTS A BROAD-BASED EXPERIENCE OUTSIDE OF THE CLASSROOM. SUMMER CAMPS ARE ALSO AVAILABLE TO NON-ORCHARD STUDENTS. 10127827 true true false false false false false false true true true false false false true true false true false true false false true true false false false true true true false false false false false false true false false true true false false false false true true false false false true 31 0 true 153 true true true false false false false true true false false false false false false X 35 34 true false true false false false false true true false false false true true true true true true false false IN X COURTNEY WILLIAMS 3177035704 615 WEST 64TH STREET INDIANAPOLIS IN 46260 DAWN BATSON CHAIR, TRUSTEES 4.0 X X 0 0 0 JENNIFER SHIN SECRETARY, TRUSTEES 4.0 X X 0 0 0 JORDAN KRANER TREASURER, TRUSTEES 4.0 X X 0 0 0 JULIE MANNING-MAGID VICE PRESIDENT, GOVERNORS 3.0 X X 0 0 0 KEVIN MARTIN TREASURER, GOVERNORS 3.0 X X 0 0 0 PHILIP GENETOS PRESIDENT, GOVERNORS 4.0 X X 0 0 0 SUZIE FEHSENFELD SECRETARY, GOVERNORS 2.0 X X 0 0 0 TINA KORTY VICE CHAIR, TRUSTEES 3.0 X X 0 0 0 ADRIANNE SMITH TRUSTEE 2.0 X 0 0 0 ANDREW APPEL TRUSTEE 1.0 X 0 0 0 AYANA ROWLEY HENDERSON TRUSTEE 2.0 X 0 0 0 BETSY DUSTMAN GOVERNOR (Thru May 2021) 3.0 X 0 0 0 BRANDON SORGE TRUSTEE 3.0 X 0 0 0 CATHY ROONEY GOVERNOR 2.0 X 0 0 0 CHRISTA ADKINS TRUSTEE 1.0 X 0 0 0 COLLEEN O'BRIEN TRUSTEE 6.0 X 0 0 0 DAN APPEL GOVERNOR 2.0 X 0 0 0 DANIEL ELSENER GOVERNOR 1.0 X 0 0 0 JAMES BETLEY TRUSTEE 1.0 X 0 0 0 JONATHAN BIRGE GOVERNOR 1.0 X 0 0 0 KRISTY SHERMAN TRUSTEE 1.0 X 0 0 0 KURT WEIPER TRUSTEE 2.0 X 0 0 0 LESLEY AKOSA TRUSTEE 1.0 X 0 0 0 LINDA HAMILTON GOVERNOR 1.0 X 0 0 0 MARCHA BENNETT GOVERNOR 1.0 X 0 0 0 MARK MILES GOVERNOR 1.0 X 0 0 0 MARY CAITO GOVERNOR 1.0 X 0 0 0 MATT EDWARDS TRUSTEE 3.0 X 0 0 0 MAUREEN SHIEL TRUSTEE 1.0 X 0 0 0 MEREDITH WHITE TRUSTEE 2.0 X 0 0 0 RICH MICHAL TRUSTEE 1.0 X 0 0 0 SARAH EDWARDS TRUSTEE 2.0 X 0 0 0 SCOTT HIRSCHMAN GOVERNOR 1.0 X 0 0 0 SUE LERCHEN GOVERNOR 1.0 X 0 0 0 SUJATA CHUGH TRUSTEE 1.0 X 0 0 0 WILLIAM ELDER JR GOVERNOR 3.0 X 0 0 0 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 40.0 X 134648 0 9334 SHERRI HELVIE PhD HEAD OF SCHOOL 40.0 X 233036 0 88186 NICHOLAS EBLE ASSISTANT HEAD OF SCHOOL 40.0 X 131197 0 9144 STEPHEN STURMAN DIRECTOR OF INSTITUTIONAL ADVANCEMENT 40.0 X 115048 0 21692 613929 0 128356 4 false true false SMOCK FANSLER CORPORATION 2910 W MINNESOTA ST INDIANAPOLIS IN 46241 CONSTRUCTION 1149771 ALADDIN FOOD MANAGEMENT SERVICES LLC 16567 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 CAFETERIA SERVICES 466278 EDWARDS ELECTRICAL & MECHANICAL 2350 SHADELAND AVE INDIANAPOLIS IN 46219 FACILITY MAINTENANCE 275748 MEYER NAJEM CONSTRUCTION LLC 11787 LANTERN ROAD STE 100 FISHERS IN 46038 CONSTRUCTION 268762 ABM 14141 SOUTHWEST FREEWAY STE 400 SUGAR LAND TX 77478 JANITORIAL SERVICES 248035 5 0 39700 99831 0 2866069 974924 268056 3980524 TUITION AND FEES 611110 9497316 9497316 EXTENSION PROGRAMS 611110 166196 166196 ADMISSION FEES 611110 34600 34600 0 0 0 0 9698112 716394 4578 711816 96373 34520 61853 0 61853 61853 6542291 0 5614091 4749 928200 -4749 923451 923451 62355 99831 68717 -6362 -6362 0 0 0 0 12738 9433 3305 3305 MISCELLANEOUS REVENUE 900099 17186 17186 0 0 0 0 17186 15394463 9698112 4578 1711249 0 0 1664913 1664913 0 0 0 0 430913 0 368490 62423 0 0 0 0 5498644 4286215 1012726 199703 311493 242810 57370 11313 970857 756744 178847 35266 429439 313592 97351 18496 0 0 0 0 97929 0 97929 0 26825 0 26825 0 0 0 0 0 62236 62236 88747 0 88747 0 152185 30627 118826 2732 190697 0 170740 19957 273728 218844 51418 3466 260469 131358 92653 36458 0 0 0 0 1032561 824295 198145 10121 12198 4734 7464 0 0 0 0 0 65808 57270 7150 1388 161829 161829 0 0 0 0 0 0 1157195 937328 208295 11572 50563 0 50563 0 FOOD SERVICES 478240 476426 1121 693 ACTIVITIES AND EVENTS 44246 20842 1319 22085 OTHER EXPENSES 136685 0 8042 128643 0 0 0 0 13598400 10127827 2844021 626552 500 500 7884590 7083585 1148706 659237 175564 740486 0 0 0 0 4064 5360 87294 231988 35257508 24930270 10348005 10327238 27954701 37298499 4569170 4010809 0 128850 195713 52301444 60553415 1680155 1434243 276525 412820 4429372 4074336 0 0 1437900 0 7823952 5921399 X 35556854 45350193 8920638 9281823 44477492 54632016 52301444 60553415 X 1796063 8291598 66863 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34412920 232779 9902449 1841522 42706626 35416302 456858 432694 1892934 34412920 34424822 1333963 1905069 2247552 35416302 33216474 708572 1996522 1496746 34424822 31727934 495878 3250351 2257689 33216474 0.805 0.151 0.044 false true true 784042 784042 32415959 23242134 9173825 1922318 1688136 234182 135189 135189 10327238 ALTERNATIVE INVESTMENTS 4010809 F 4010809 Grant Advance Liability 0 X 22111934 8358461 -1664913 6693548 15418386 88747 -112670 -23923 15394463 11957410 112670 112670 11844740 88747 1664913 1753660 13598400 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS ALLOW THE ORGANIZATION TO ENHANCE ITS MISSION OF DEVELOPING EACH STUDENT'S KNOWLEDGE, CONFIDENCE, AND CHARACTER BY SUPPLEMENTING THE OPERATIONAL BUDGET. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Orchard is generally exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, Orchard has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. Orchard does not expect the total amount of unrecorded tax benefits to significantly change in the next 12 months. Orchard recognizes interest and/or penalties related to income tax matters in income tax expense. Orchard did not have any amounts accrued for interest and penalties at June 30, 2021 or 2020. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FINANCIAL AID TO STUDENTS - -1664913 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EVENT EXPENSES - -68717 RENTAL EXPENSES - -34520 COST OF GOODS SOLD - -9433 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 68717 RENTAL EXPENSES - 34520 COST OF GOODS SOLD - 9433 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL AID TO STUDENTS - 1664913 true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The admission policy is as follows: The Orchard School Foundation, Inc. provides an education founded on an appreciation of childhood and family. This requires the creation of a school community where the human differences present in the school and in society are acknowledged, respected, esteemed, and viewed as essential and where ideas and behaviors that oppress others are challenged and addressed through the education process. These differences include but are not limited to race, gender, ethnic, cultural, social, sexual orientation, economic, and religious as well as the variety of physical, intellectual, and spiritual qualities that make unique individuals of everyone. Central America and the Caribbean 0 0 ,PASSIVE INVESTMENTS 2968000 0 0 0 0 0 0 2968000 0 2968000 false true false false false false X X X X X X X true EVOLVE PHILANTHROPY LLC 111 E 44TH STREET INDIANAPOLIS IN 46205 CAPITAL CAMPAIGN FUNDRAISING CONSULTANT false 635380 62236 573144 635380 62236 573144 IN AUCTION NIGHT 156686 94331 62355 0 0 12000 0 2500 51585 FALL FESTIVAL 5500 5500 0 0 0 0 0 0 2632 0 162186 99831 62355 0 0 12000 0 2500 54217 68717 -6362 true STUDENT FINANCIAL ASSISTANCE 145 1664913 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization gives students financial aid in the form of tuition credits. These tuition credits are applied directly to the students' tuition accounts, and no cash is given to the students. X X true true X X X false false false false false false false false false SHERRI HELVIE PhD HEAD OF SCHOOL 224672 0 0 0 8364 0 16310 0 71876 0 321222 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use An appropriate house on campus is provided to the Head of School. This benefit is not treated as taxable compensation to the recipient. Schedule J, Part I, Line 1a Health or social club dues or initiation fees A corporate fitness membership is offered to all employees (60% paid by the organization, 40% by the employee). This benefit is not treated as taxable compensation to the recipients. A INDIANA FINANCE AUTHORITY 351602316 455057Y86 2012-02-09 7106817 CURRENT REFUND SERIES 2004 BONDS ISSUED ON 3/10/04 false false false A 2990000 7106817 135258 6971559 true false true true A false false false false 0.0 false false true A false false true false false false false false true A true 1 BOARD MEMBERS CHILDREN RECEIVE FINANCIAL ASSISTANCE 25770 FINANCIAL ASSISTANCE GREGORY AND APPEL DANIEL APPEL (BOARD MEMBER, ORCHARD SCHOOL) IS AN OFFICER OF GREGORY AND APPEL 138671 BUSINESS INSURANCE - INDEPENDENT ANALYSIS BY A THIRD PARTY HAS INDICATED THAT ORCHARD'S INSURANCE RATES ARE FAIRLY MARKETED AND THAT ORCHARD RECEIVES COMPETITIVE PREMIUM RATES false X 13 223458 Market value X 1 389 NONE X Auction Items 125 36831 NONE X Educational Supplies 3 5406 NONE X Food & Beverage 2 1972 NONE 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS Other - Auction Items - NUMBER OF CONTRIBUTIONS Other - Educational Supplies - NUMBER OF CONTRIBUTIONS Other - Food & Beverage - NUMBER OF CONTRIBUTIONS Drugs and medical supplies - NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES CFO compensation was reviewed upon the commencement of the current CFO's employment with Orchard School Foundation. The CFO receives the same compensation increase annually as all other employees. Form 990, Part VI, Line 1a Material differences in voting rights The organization divides its governing body into two units: the Board of Governors and the Board of Trustees. The members of both units have voting rights; however, differences in the powers of each of the two units exist. The Board of Governors shall have the power to manage the Corporation and has general charge and control of the affairs, funds, property, and policies of the Corporation. The Board of Governors may exercise all powers of the Corporation. The Board of Trustees shall exercise general supervision over the management of the School and the agents/employees thereof, initiating and implementing such programs as it shall deem advisable for the efficient operation and welfare of the school. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Board of Governors shall serve as the Board of Directors of the Corporation. The business and affairs of the Corporation shall be managed by the Board of Governors; provided however, that certain responsibilities and duties of the Board of Governors shall be vested in the Board of Trustees, the Head of School, or other committees of the Board of Governors. The Board of Governors retains the power to approve all issues that impact the long-term operations, strategic plan, financial sustainability and mission of the School. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons ANDREW APPEL AND DAN APPEL - Family relationship Form 990, Part VI, Line 4 Significant changes to organizational documents Changes to Orchard School's Articles of Incorporation included: 1. Authorizing the retirement investment committee to make non-material plan changes. 2. Establishing The Board of Governors as a statutory board that charges the Board of Trustees and the Head of School with specific responsibilities. Changes to Orchard School's by-laws related to: 1. Clarifying roles FOR THE BOARD OF GOVERNORS, BOARD OF TRUSTEES, AND HEAD OF SCHOOL. EACH ROLE HAS ADDED PURPOSE STATEMENTS THAT INCORPORATE THE SCHOOL'S MISSION, VALUES, AND STRATEGIC PLANS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE CFO AND THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO SUBMISSION. THE FORM 990 IS MADE AVAILABLE TO MEMBERS OF THE BOARD OF GOVERNORS AND TO ANY INTERESTED INDIVIDUALS UPON THEIR REQUEST. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICTS OF INTEREST, IF ANY, ARE ADDRESSED BY THE LEADERSHIP OF THE BOARD OF GOVERNORS AND EXECUTIVE STAFF. INDEPENDENT REVIEW OF THE SITUATION BY A CPA FIRM OR SIMILAR IS AVAILABLE. Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMPENSATION COMMITTEE OF THE BOARD OF GOVERNORS IS GIVEN AUTHORITY TO DEVELOP A WRITTEN CONTRACT WITH THE HEAD OF SCHOOL AND TO SET HIS OR HER WAGE, ENSURING THAT THE WAGE IS MARKET DRIVEN AND FAIR. DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS IS UTILIZED TO COMPARE COMPENSATION. HEADMASTER COMPENSATION WAS LAST REVIEWED DURING FYE 6/30/2021. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Beneficial Interest in Charitable Remainder Unitrust - 66863; CHARITABLE REMAINDER TRUST N/A IN NA Trust 0 true false false false false false false false false false false false false false false false false false false false