2021-02-05T11:29:21-06:00 2020-08-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2019-09-01 352089006 OAK FARM SCHOOL INC % LAUREN MOYER OAKF 2608974270 502 LEMPER ROAD AVILLA IN 46710 LAUREN MOYER CFO 2608974270 2021-01-15 true ANNE E WHITE P01708202 2604604000 2019 2022-09-23 18:48:47Z OAK FARM MONTESSORI SCHOOL ERICA DEKKO PO BOX 696 KENDALLVILLE IN 46755 7844452 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 11. 5 4 104 75 0 0 2510409 3391090 2339881 2413042 155436 123701 20364 22646 5026090 5950479 802035 850221 0 0 3129379 3279236 0 0 0 1594542 1593608 5525956 5723065 -499866 227414 26393582 25502910 3274073 1922038 23119509 23580872 X OAK FARM MONTESSORI SCHOOL'S MISSION IS TO PROVIDE A MONTESSORI ENVIRONMENT THAT INSPIRES CHILDREN 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. true false 4553953 850221 2413042 OAK FARM OFFERS MONTESSORI EDUCATION FOR CHILDREN AGED 6 WEEKS TO 11TH GRADE. ENROLLMENT FOR THE 2019-2020 YEAR WAS 296. 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. 4553953 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 true false false true false false false false false false false false true 8 0 104 true false false false false false false false false false false false false X 5 4 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 100232 0 11861 LAUREN MOYER CHIEF FINANCIAL OFFICER 40.0 0.0 X 69468 0 4616 ERICA DEKKO BOARD PRESIDENT 1.0 0.0 X X 0 0 0 MICHAEL AXEL BOARD VICE PRESIDENT 1.0 0.0 X X 0 0 0 MICHAEL YODER BOARD SECRETARY 1.0 0.0 X X 0 0 0 CASEY WEIMER BOARD MEMBER 1.0 0.0 X 0 0 0 OLIVIA SALSBERY BOARD MEMBER 1.0 0.0 X 0 0 0 169700 0 16477 1 false false false 0 162018 3229072 873623 3391090 TUITION 611710 2220511 2220511 REGISTRATION FEES 611710 82735 82735 PROGRAM FEES 611710 3200 3200 LUNCH PROGRAM 611710 43625 43625 TUTORING FEES 611710 16125 16125 46846 46846 2413042 116279 116279 0 0 0 0 0 1849061 1841639 7422 7422 7422 74980 162018 52334 22646 22646 0 0 0 0 0 0 0 5950479 2413042 146347 0 850221 850221 0 0 186177 139785 46392 0 0 2628211 1973306 654905 0 256120 192299 63821 208728 156717 52011 0 1058 1058 8380 8380 0 0 0 29745 19705 10040 40557 36907 3650 151939 118177 33762 42486 30590 11896 0 354076 305984 48092 8473 7626 847 0 52410 52410 1927 1927 0 592161 426356 165805 69451 50004 19447 CLASS CURRICULUM 166184 166184 TEACHER TRAINING 25755 25755 BAD DEBT 4737 4737 OTHER 44269 44269 5723065 4553953 1169112 0 276821 353375 4741 404393 6645300 4000246 1346641 51305 0 0 0 0 0 0 0 0 54557 47965 23287122 5316104 15323332 17971018 2742190 2674608 0 0 0 0 0 0 0 0 26393582 25502910 215053 206471 0 0 577120 576947 0 0 0 0 0 0 0 0 0 0 2481900 1138620 3274073 1922038 X 23119509 19580872 0 4000000 23119509 23580872 26393582 25502910 227414 233949 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1938575 1938575 15005347 4020201 10985146 928253 717877 210376 5414947 578026 4836921 17971018 0 LINE OF CREDIT- CONSTRUCTION 555535 REFUNDABLE ADVANCE PPP LOAN 583085 1138620 5386541 233949 52334 286283 5100258 850221 850221 5950479 4925178 52334 52334 4872844 850221 850221 5723065 SCHEDULE D PART XI & XII Line 2d: Special Events Reclass $52,334 Line 4b: Scholarships $362,708 Tuition Discounts $487,513 Total $850,221 ASC 740 MANAGEMENT HAS EVALUATED 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. GALA 171861 150894 20967 1400 25254 1200 10839 LEAD THE WAY 11124 11124 1 54013 54013 13641 236998 162018 74980 1400 25254 1200 24480 52334 22646 true SCHOLARSHIPS 99 362708 TUITION DISCOUNTS 261 487513 SCHEDULE I, PART I, LINE 2 TUITION GRANTS ARE MADE AVAILABLE THROUGH 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. 7245 TUITION DISCOUNT EDUCATIONAL ERICA DEKKO BOARD PRESIDENT 515000 LAND PURCHASE false X 1 873623 FMV false true false FORM 990, PART III, LINE 2 WE HAVE EXPANDED OUR PROGRAM TO INCLUDE HIGH SCHOOL. FOR THE FISCAL YEAR ENDED 8/31/20, 11TH GRADE WAS ADDED. FORM 990, PART VI, SECTION A, LINE 1 ERICA DEKKO IS A NON INDEPENDENT BOARD MEMBER DUE TO A BUSINESS TRANSACTION ON SCHEDULE L. 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 WHICH PULLS INFORMATION FROM COMPENSATION SURVEYS FROM INDEPENDENT SCHOOL MANAGEMENT, NATIONAL AMERICAN MONTESSORI TEACHERS ASSOCIATION, AND AMERICAN MONTESSORI SOCIETY. 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.