2020-02-27T06:30:05-06:00 2019-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2018-07-01 350909975 Orchard School Foundation Inc ORCH 3172519253 615 WEST 64TH STREET INDIANAPOLIS IN 46260 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 2020-02-27 true KIM SCIFRES P00319397 5023263996 2018 2020-09-23 17:36:50Z COURTNEY WILLIAMS 615 WEST 64TH STREET INDIANAPOLIS IN 46260 21749501 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. 34 31 172 300 1415 0 2440502 2522573 11196944 11327275 323622 2335557 224881 112844 14185949 16298249 2021722 1889038 0 7960630 8211411 139805 73194 435764 3724566 3952874 13846723 14126517 339226 2171732 48828165 50327220 6942594 6526434 41885571 43800786 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 5686393 1068882 5947626 THE ELEMENTARY SCHOOL IS COMPRISED OF APPROXIMATELY 310 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. 4447329 762090 4858804 MIDDLE SCHOOL INCLUDES APPROXIMATELY 235 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. 572739 58066 520845 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. 10706461 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 25 0 true 172 true true true false false false false true true true false false false false false X 34 31 true false false 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 PHILIP GENETOS PRESIDENT, GOVERNORS 4.0 X X 0 0 0 JULIE MANNING-MAGID VICE PRESIDENT, GOVERNORS 3.0 X X 0 0 0 SUZIE FEHSENFELD SECRETARY, GOVERNORS 2.0 X X 0 0 0 BETSY DUSTMAN TREASURER, GOVERNORS 4.0 X X 0 0 0 COLLEEN O'BRIEN CHAIR, TRUSTEES 4.0 X X 0 0 0 ALICIA LAMAGDELEINE VICE CHAIR, TRUSTEES 3.0 X X 0 0 0 JIM COMBS SECRETARY, TRUSTEES 2.0 X X 0 0 0 SHIV O'NEILL TREASURER, TRUSTEES 4.0 X X 0 0 0 DAN APPEL GOVERNOR 2.0 X 0 0 0 MARCHA BENNETT GOVERNOR 1.0 X 0 0 0 JONATHAN BIRGE GOVERNOR 1.0 X 0 0 0 MARY CAITO GOVERNOR 1.0 X 0 0 0 WILLIAM ELDER JR GOVERNOR 3.0 X 0 0 0 DANIEL ELSENER GOVERNOR 1.0 X 0 0 0 LINDA HAMILTON GOVERNOR 1.0 X 0 0 0 SCOTT HIRSCHMAN GOVERNOR 1.0 X 0 0 0 SUE LERCHEN GOVERNOR 1.0 X 0 0 0 KEVIN MARTIN GOVERNOR 2.0 X 0 0 0 CATHY ROONEY GOVERNOR 2.0 X 0 0 0 CHRISTA ADKINS TRUSTEE 3.0 X 0 0 0 ANDREW APPEL TRUSTEE 3.0 X 0 0 0 DAWN BATSON TRUSTEE 2.0 X 0 0 0 JAMES BETLEY TRUSTEE 1.0 X 0 0 0 MARIO GARCIA TRUSTEE 2.0 X 0 0 0 JORDAN KRANER TRUSTEE 3.0 X 0 0 0 RICH MICHAL TRUSTEE 1.0 X 0 0 0 MANDY MOORE TRUSTEE 1.0 X 0 0 0 AYANA ROWLEY TRUSTEE 2.0 X 0 0 0 KRISTY SHERMAN TRUSTEE 1.0 X 0 0 0 JENNIFER SHIN TRUSTEE 2.0 X 0 0 0 ADRIANNE SMITH TRUSTEE 1.0 X 0 0 0 BRANDON SORGE TRUSTEE 3.0 X 0 0 0 KURT WEIPER TRUSTEE 2.0 X 0 0 0 MEREDITH WHITE TRUSTEE 1.0 X 0 0 0 SHERRI HELVIE PhD HEAD OF SCHOOL 40.0 X 105311 0 30273 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 40.0 X 127877 0 8851 JENNIFER BOSTROM DIRECTOR OF INSTITUTIONAL ADVANCEMENT 40.0 X 107558 0 16154 NICHOLAS EBLE ASSISTANT HEAD OF SCHOOL 40.0 X 118158 0 29218 JAMES NAPIER MIDDLE SCHOOL DIRECTOR 40.0 X 114425 0 15412 HAROLD SCHWARTZ EARLY CHILDHOOD & ELEMENTARY SCHOOL DIRECTOR 40.0 X 114499 0 23866 THOMAS ROSENBLUTH FORMER HEAD OF SCHOOL X 263469 0 37672 951297 0 161446 7 true true false ALADDIN FOOD MANAGEMENT SERVICES LLC 16567 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 CAFETERIA SERVICE AND MGMT 553957 ABM 14141 SOUTHWEST FREEWAY STE 400 SUGAR LAND TX 77478 JANITORIAL SERVICES 210101 TRANE US INC 3600 PAMMEL CREEK ROAD LA CROSSE WI 54601 HVAC SERVICE 162586 3 0 49402 147698 0 0 2325473 936368 2522573 TUITION AND FEES 611110 10784070 10784070 EXTENSION PROGRAMS 611110 520845 520845 ADMISSION FEES 611110 22360 22360 0 0 0 0 11327275 1065175 1415 1063760 118698 32386 86312 0 86312 86312 6546601 1200 5277419 0 1269182 1200 1270382 1270382 124389 147698 120997 3392 3392 3540 4822 -1282 -1282 21918 15628 6290 6290 MISCELLANEOUS REVENUE 900099 18132 18132 0 0 0 0 18132 16298249 11327275 1415 2446986 0 0 1889038 1889038 0 0 0 0 626528 0 591603 34925 54057 54057 0 0 5775866 4469173 1123014 183679 302146 233817 58724 9605 992303 767211 193957 31135 460511 324194 120831 15486 0 0 0 0 62898 0 62898 0 30705 0 30705 0 0 0 0 0 73194 73194 128291 0 128291 0 159707 92347 66720 640 127588 6324 115838 5426 232157 160873 65441 5843 195667 74342 82721 38604 0 0 0 0 817441 715568 98674 3199 92108 59969 30993 1146 0 0 0 0 50008 30103 19905 0 181202 181202 0 0 0 0 0 0 1048934 930404 114334 4196 48228 0 48228 0 FOOD SERVICES 529477 524362 5115 0 ACTIVITIES AND EVENTS 228107 193477 19203 15427 OTHER EXPENSES 20356 0 7097 13259 0 0 0 0 14126517 10706461 2984292 435764 306 500 5849760 6420906 1075107 1578480 43285 68536 0 0 0 2025 2416 161403 131512 31994595 22869134 9658951 9125461 24145940 27445863 7759718 5421667 0 131670 131879 48828165 50327220 1392353 1259353 460811 497686 5089430 4769395 0 0 0 6942594 6526434 X 35389294 34534504 3197800 3578122 3298477 5688160 41885571 43800786 48828165 50327220 2171732 -256517 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34424822 1333963 1905069 2247552 35416302 33216474 708572 1996522 1496746 34424822 31727934 495878 3250351 2257689 33216474 35078816 1042540 -780030 3613392 31727934 37307807 435106 32600 2696697 35078816 0.8181 0.1606 0.0213 false true true 784042 784042 28865324 21250294 7615030 1859937 1618840 241097 485292 0 485292 9125461 ALTERNATIVE INVESTMENTS 5421667 F 5421667 0 X 14222413 -256517 24177 -1889038 -2121378 16343791 128291 -173833 -45542 16298249 12307198 24177 173833 198010 12109188 128291 1889038 2017329 14126517 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, 2019 or 2018. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FINANCIAL AID TO STUDENTS - -1889038 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EVENT EXPENSES - -120997 GAMING EXPENSES - -4822 COST OF GOODS SOLD - -15628 RENTAL EXPENSES - -32386 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 120997 GAMING EXPENSES - 4822 COST OF GOODS SOLD - 15628 RENTAL EXPENSES - 32386 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL AID TO STUDENTS - 1889038 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 4658333 0 0 0 0 0 0 4658333 0 4658333 false false false false false false X X X X X X true EVOLVE PHILANTHROPY LLC 111 E 44TH STREET INDIANAPOLIS IN 46205 CAPITAL CAMPAIGN FUNDRAISING CONSULTANT false 1741239 72520 1668719 JOHNSON GROSSNICKLE & ASSOCIATES 29 S PARK BLVD GREENWOOD IN 46143 CAPITAL CAMPAIGN FUNDRAISING CONSULTANT false 16183 674 15509 1757422 73194 1684228 IN AUCTION NIGHT 247970 134556 113414 0 0 4697 15239 1900 84772 PANCAKE BREAKFAST 12126 7152 4974 0 0 0 3297 0 1672 2 11991 5990 6001 0 0 1290 0 2045 6085 272087 147698 124389 0 0 5987 18536 3945 92529 120997 3392 true STUDENT FINANCIAL ASSISTANCE 165 1889038 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 true false false false false false false false false THOMAS ROSENBLUTH FORMER HEAD OF SCHOOL 125340 0 0 0 138129 0 9230 0 28442 0 301141 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 Headmaster of the 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 Corporate fitness membership is provided to all employees. These benefits are not treated as taxable compensation to the recipients. Schedule J, Part I, Line 4a Severance or change-of-control payment THOMAS ROSENBLUTH, FORMER HEAD OF SCHOOL, WAS PAID A SEVERANCE EQUAL TO THE REMAINING SALARY DUE TO HIM UNDER HIS CONTRACT FOR THE SCHOOL YEAR ENDING JUNE 30, 2019. DURING CALENDAR YEAR 2018, HE RECEIVED $129,013 IN SEVERANCE PAYMENTS. A INDIANA FINANCE AUTHORITY 351602316 455057Y86 2012-02-09 7106817 CURRENT REFUND SERIES 2004 BONDS ISSUED ON 3/10/04 false false false A 2337422 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 2 BOARD MEMBERS CHILDREN RECEIVE FINANCIAL ASSISTANCE 34737 FINANCIAL ASSISTANCE FINANCIAL ASSISTANCE GREGORY AND APPEL DANIEL APPEL(BOARD MEMBER,ORCHARD SCHOOL)IS AN OFFICER OF GREGORY AND APPEL 122603 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 SUELLEN SHARP SUELLEN SHARP IS MARRIED TO BOARD MEMBER, ALICIA LAMAGDELEINE 54057 SUELLEN SHARP IS EMPLOYED BY THE ORGANIZATION false X 11 851921 Market value X Auction Items 163 74166 NONE X Food & Beverage 5 6116 NONE X Gaming Prizes 4 4165 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 - Food & Beverage NUMBER OF CONTRIBUTIONS Other - Gaming Prizes NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES THE COMPENSATION OF THE CFO IS DETERMINED BY THE HEADMASTER. THE HEADMASTER USES COMPENSATION SURVEYS TO DETERMINE REASONABLE COMPENSATION. THE PROCESS AND DECISION IS DOCUMENTED IN THE EMPLOYEES COMPENSATION FILE. 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. The Board of Governors and the Board of Trustees have the duty to consult with each other in certain circumstances: -The Board of Governors, while retaining general charge an control of the basic policies and finances of the School, shall make no major change in such policies, nor take action calculated to have a substantial effect on the finances of the School, without first consulting and giving careful consideration to the views of the Board of Trustees. -Any proposed action of the Board of Trustees which involves a major change in the educational program, facilities, finances, or policies of the School shall be subject to the advance approval of the Board of Governors. -The employment or discharge of the Head of School shall require the advance approval of both the Board of Governors and the Board of Trustees. Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body delegates broad authority to the Executive Committee. The Executive Committee is composed of the officers of the corporation, the Chair of the Board of Trustees, and one other member of the Board of Governors selected by the President. The Executive Committee is authorized to fulfill the functions of the Board of Governors between meetings of the Board of Governors, including the fixing or change from time to time of the compensation of the Head of School, subject to two limitations: 1) Unless expressly authorized by resolution of the Board of Governors, the Executive Committee shall not authorize corporate expenditures in excess of a cumulative total of $50,000 in any twelve month period, and 2) The Executive Committee shall give written notice to each member of the Board of Governors of all actions taken by the Executive Committee. Such notice shall be given prior to the next meeting of the Board of Governors following the date of the Executive Committee meeting at which such action is taken, but in no event more than 30 days after the date of such action. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons ANDREW APPEL AND DAN APPEL - Family relationship 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 HEADMASTER 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 6/30/2019. 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. CHARITABLE REMAINDER TRUST N/A IN NA Trust 0 131879 1 true false false false false false false false false false false false false false false false false false false false