SUGAR MAPLE NATURE SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SUGAR MAPLE NATURE SCHOOL (EIN 83-3126898)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-13
- IRS object ID
- 202541339349307869
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-13T16:11:47-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363168081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIKICH LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17335 GOLF PARKWAY SUITE 500 | AddressLine1Txt |
| City | BROOKFIELD | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833126898 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUGAR MAPLE NATURE SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SUGA | BusinessNameControlTxt |
| Phone | 2622074901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 HAWTHORNE HILLS CAMP ROAD | AddressLine1Txt |
| City | SAUKVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53080 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CYNTHIA WOLSKI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2622074901 | PhoneNum |
| Signature | 2025-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HEATHER BONIFAS CPA | PreparerPersonNm |
| PTIN | P01711657 | PTIN |
| Phone | 2627549400 | PhoneNum |
| Preparation | 2025-04-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | KORINNE HAEFFEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 HAWTHORNE HILLS CAMP ROAD | AddressLine1Txt |
| City | SAUKVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53080 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,184,974 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://SUGARMAPLENATURESCHOOL.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A NATURE-BASED LEARNING MODEL AND AN INNOVATIVE, HIGH QUALITY SCHOOL FOR STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $156,337 | PYContributionsGrantsAmt |
| CY Contributions Grants | $580,814 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $770,673 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $599,423 | CYProgramServiceRevenueAmt |
| PY Investment Income | $96 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $4,737 | CYOtherRevenueAmt |
| PY Total Revenue | $927,106 | PYTotalRevenueAmt |
| CY Total Revenue | $1,184,974 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $587,824 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $335,327 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $333,001 | PYOtherExpensesAmt |
| CY Other Expenses | $264,018 | CYOtherExpensesAmt |
| PY Total Expenses | $920,825 | PYTotalExpensesAmt |
| CY Total Expenses | $599,345 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,281 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $585,629 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $903,095 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,316,960 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $750,459 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $578,695 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $152,636 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $738,265 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SERVE AS A LABORATORY FOR OUTDOOR LEARNING WHICH AMPLIFIES THE OUTCOMES OF PUBLIC EDUCATION, SERVES LEARNERS OF ALL ABILITIES AND NEEDS, FOSTERS A DEEP CONNECTION TO THE ENVIRONMENT, AND PREPARES STUDENTS FOR SUCCESS IN SCHOOL AND LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $531,467 | ExpenseAmt |
| Revenue | $599,423 | RevenueAmt |
| Desc | THE SCHOOL IS FOUNDED ON THE PRINCIPLE OF OFFERING A NATURE-BASED LEARNING MODEL, LEVERAGING THE RESOURCES OF RIVEREDGE NATURE CENTER AND THE GREENS SCHOOL NETWORK. THIS COLLABORATIVE EFFORT AIMS TO ESTABLISH AN INNOVATIVE AND HIGH-QUALITY EDUCATIONAL INSTITUTION CATERING TO STUDENTS IN NORTHERN OZAUKEE AND NEIGHBORING AREAS. THROUGH A HOLISTIC APPROACH, THE SCHOOL OFFERS A COMPREHENSIVE NATURE-BASED LEARNING ENVIRONMENT CENTERED AROUND ACADEMIC WORK AND THE CORE VALUES OF CURIOSITY, ADVENTURE, AND COMMUNITY. THESE PILLARS ARE INTEGRATED INTO THE CURRICULUM, ENRICHING THE EDUCATIONAL EXPERIENCE FOR CHILDREN FROM KINDERGARTEN TO GRADE 5.ADVENTURE EDUCATION/OUTDOOR EDUCATIONPARTICIPANTS EMBARK ON AN EXHILARATING JOURNEY THROUGH A VARIETY OF OUTDOOR ACTIVITIES, INCLUDING CANOEING, KAYAKING, CAVING, CROSS-COUNTRY SKIING, AND SNOWSHOEING. ENGAGING IN THESE DYNAMIC EXPERIENCES, STUDENTS NOT ONLY FOSTER PHYSICAL ACTIVITY BUT ALSO CULTIVATE ESSENTIAL SKILLS FOR A LIFETIME OF OUTDOOR RECREATION AND A DEEPER APPRECIATION FOR NATURE.KIDWIND CHALLENGETHE KIDWIND CHALLENGE IS A HANDS-ON DESIGN CELEBRATION THAT ENGAGES STUDENTS THROUGH THE LENS OF WIND AND SOLAR ENERGY. STUDENT TEAMS DESIGN, CONSTRUCT, AND TEST SMALL SCALE WIND TURBINES AND SOLAR STRUCTURES AT EVENTS ALL OVER THE WORLD. | Desc |
| Total Program Service Expenses | $531,467 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2622074901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 HAWTHORNE HILLS CAMP ROAD | AddressLine1Txt |
| City | SAUKVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53080 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KORINNE HAEFFEL-PETERSEN | ||||||
| PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RYAN REILLY | ||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRIAN FORTNEY | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHELLE TRAVIS | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DIANE ABBEY | ||||||
| COUNCIL MEMBER (END 1/15/24) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ADAM EADER | ||||||
| COUNCIL MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TIM ENTINGER | ||||||
| COUNCIL MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA WOLSKI | ||||||
| COUNCIL MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DUSTIN TESKE | ||||||
| COUNCIL MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JESSE MENGHE | ||||||
| COUNCIL MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CINDY RAIMER | ||||||
| DIRECTOR OF EDUCATION | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MOBILE MODULAR | |||||
| 5700 LAS POSITAS ROAD | LIVERMORE | CA | 94551 | NEW BUILDING PLACEMENT AND SITE PREPARAT | $303,905 |
| RIVEREDGE NATURE CENTER | |||||
| 4458 COUNTY RD Y | SAUKVILLE | WI | 53080 | USAGE OF BUILDING AND LAND. | $101,560 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,453 | GovernmentGrantsAmt |
| All Other Contributions | $572,361 | AllOtherContributionsAmt |
| Noncash Contributions | $19,899 | NoncashContributionsAmt |
| Total Contributions | $580,814 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE AID/TUITION REVE | 900099 | $588,967 | $588,967 |
| SCHOOL FEES | 900099 | $10,456 | $10,456 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $599,423 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,737 | TotalRevenueColumnAmt |
| Exclusion | $4,737 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,737 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,184,974 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $599,423 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,737 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,327 | TotalAmt |
| Program Services | $298,433 | ProgramServicesAmt |
| Management And General | $36,894 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,632 | TotalAmt |
| Program Services | $26,648 | ProgramServicesAmt |
| Management And General | $30,984 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,877 | TotalAmt |
| Program Services | $17,877 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,078 | TotalAmt |
| Program Services | $8,078 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PURCHASED OPERATIONAL S | $130,820 | $130,820 |
| SUPPLIES | $44,985 | $44,985 |
| OTHER | $3,016 | $3,016 |
| CREDIT LOSS EXPENSE | $1,610 | $1,610 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $599,345 | TotalAmt |
| Program Services | $531,467 | ProgramServicesAmt |
| Management And General | $67,878 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $804,857 | BOYAmt |
| EOY | $533,956 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,238 | BOYAmt |
| EOY | $665 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $461,817 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $461,817 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $320,522 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $903,095 | BOYAmt |
| EOY | $1,316,960 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,459 | BOYAmt |
| EOY | $256,546 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $322,149 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,459 | BOYAmt |
| EOY | $578,695 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,636 | BOYAmt |
| EOY | $575,647 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $162,618 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,636 | BOYAmt |
| EOY | $738,265 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $903,095 | BOYAmt |
| EOY | $1,316,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $585,629 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $461,817 | OtherCostOrOtherBasisAmt |
| Book Value | $461,817 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $461,817 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE ASSETS | Desc |
| Book Value | $320,522 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $320,522 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE OBLIGATIONS | Desc |
| Amt | $322,149 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $322,149 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,309,720 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $124,746 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $124,746 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,184,974 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,184,974 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $724,091 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $124,746 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $124,746 | ExpensesNotReportedAmt |
| Expenses Subtotal | $599,345 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $599,345 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SCHOOL EVALUATES THEIR UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS, AND THERE HAVE BEEN NO RECORDED UNCERTAIN TAX POSITIONS RECORDED IN 2024 AND 2023. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL FILES VARIOUS FEDERAL OR STATE NON-PROFIT TAX RETURNS. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2020. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | NOTICE OF NONDISCRIMINATORY POLICY ON THE WEBSITE AND ON THE ENROLLMENT APPLICATION. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES GRANTS FROM THE WISCONSIN DEPARTMENT OF INSTRUCTION AND NORTHERN OZAUKEE SCHOOL DISTRICT. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART VII, LINE 5 | FormAndLineReferenceDesc |
| Explanation | CINDY RAIMER RECEIVED RECEIVED COMPENSATION OF $60,000 & FRINGE BENEFITS OF $10,227 FROM CESA 6, AN UNRELATED ORGANIZATION, FOR SERVICES AS THE DIRECTOR OF EDUCATION FOR SUGAR MAPLE NATURE SCHOOL | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | CESA 6, AN OUTISDE ORGANIZATION, HANDLES ALL OF THE DAY TO DAY FINANCIAL TRANSACTIONS ON BEHALF OF ROLES. |
| FORM 990, PART VI, SECTION A, LINE 4 | CHANGED NAME TO SUGAR MAPLE NATURE SCHOOL. |
| FORM 990, PART VI, SECTION B, LINE 11B | IT WILL BE REVIEWED IN DEPTH BY MEMBERS OF THE FINANCE COMMITTEE. ONCE THE FINANCE COMMITTEE HAS REVIEWED, IT GETS PASSED ON TO THE FULL GOVERNANCE BOARD FOR APPROVAL. THEY WILL REVIEW AND ASK QUESTIONS AS NEEDED TO UNDERSTAND AND RELY ON THE WORK OF THE FINANCE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | WE REVIEW THE CONFLICT OF INTEREST POLICY WITH ALL NEW GOVERNANCE COUNCIL MEMBERS. THE FULL GOVERNANCE COUNCIL DISCUSSES THIS POLICY AT LEAST ONCE PER YEAR AS A REMINDER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SUGAR MAPLE NATURE SCHOOL FINANCE COMMITTEE DETERMINES COMPENSATION FOR ALL STAFF MEMBERS AS PART OF THE ANNUAL SCHOOL BUDGETING PROCESS. RESEARCH THEN GIVE RECOMMENDATIONS BASED ON BUDGET ANALYSIS. BROUGHT BEFORE THE GC FOR REVIEW, DEBATED, AND VOTED. CONSULT WITH AUTHORIZER -- CESA 6. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WERE MADE AVAILABLE TO THE PUBLIC VIA SCHOOL WEBSITE AND BOARD MEETINGS. |
Comments