2014-03-05T14:56:06-06:00 2013-08-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2012-09-01 352089006 Oak Farm School Inc % LAUREN MOYER OAKF 2608974270 502 Lemper Road Suite Avilla IN 46710 LAUREN MOYER 2608974270 2014-01-15 true Joyce A Dulworth 2604604000 2012 2015-11-30 17:44:51Z Erica Dekko PO Box 696 Kendallville IN 46755 7959745 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 8. 5 3 58 96 0 0 4419480 4189724 1352173 1372770 40957 237226 -11090 904 5801520 5800624 671711 763848 0 0 2095883 2276412 0 0 0 1144069 1089118 3911663 4129378 1889857 1671246 12030048 13491126 1560339 1255995 10469709 12235131 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. false false 3344251 763848 1337298 OAK FARM OFFERS MONTESSORI EDUCATION FOR CHILDREN AGED 6 WEEKS TO 8TH GRADE. ENROLLMENT FOR THE 2012-2013 YEAR WAS 204. 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. 3344251 true true false false false false false false false false true false false false false false false true true false false false false false true false false false true true false false false false true false false false true false false false false false false false false true 12 0 true 58 true false false false false false false false false false false X 5 3 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 Erica Dekko 1.0 X X 0 0 0 Michael Axel 1.0 X X 0 0 0 Lauren Moyer 39.5 X X 53976 0 6246 Judith Cunningham 40.0 X X 150744 0 4891 Kristin Mulholland 1.0 X 0 0 0 Megan O'Sullivan 40.0 X X 34370 0 1715 239090 0 12852 1 false true false 0 78229 4111495 45414 4189724 TUITION 611710 1211648 1211648 REGISTRATION FEES 611710 13980 13980 PROGRAM FEES 611710 42357 42357 LUNCH PROGRAM 611710 34832 34832 TUTORING FEES 611710 22523 22523 47430 47430 1372770 68132 68132 0 0 0 0 0 2312544 2107978 35472 204566 -35472 169094 -35472 204566 16575 78229 15671 904 904 0 0 0 5800624 1337298 273602 0 763848 763848 0 0 251942 193995 57947 0 1583885 1176645 407240 0 302154 215230 86924 138431 99670 38761 0 0 6510 6510 0 0 0 482 482 18178 14663 3515 33392 11614 21778 23998 17279 6719 0 322097 273302 48795 24362 21926 2436 0 0 3624 3624 0 325072 234052 91020 40847 29410 11437 EDUCATION EXPENSES 253241 251196 2045 OTHER 37315 37315 4129378 3344251 785127 0 1474064 792410 26586 30526 0 0 51 14550 0 0 0 0 0 0 0 0 10875 9125 12712345 2338985 8947644 10373360 1570828 2271155 0 0 0 0 0 0 0 0 12030048 13491126 100132 218604 0 0 230207 327391 930000 635000 0 0 0 0 300000 75000 0 0 0 0 1560339 1255995 X 10469709 12235131 0 0 0 0 10469709 12235131 12030048 13491126 1671246 94176 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 398050 398050 11066316 1952170 9114146 224318 127549 96769 1023661 259266 764395 10373360 5146623 94176 15671 109847 5036776 763848 763848 5800624 3381201 15671 15671 3365530 763848 763848 4129378 RECONCILIATION OF REVENUE AND EXPENSES Schedule D Part XI Line 2d Special Events Reclass $15,671 Line 4b: Scholarships $546,669 Tution Discounts $217,179 Total $763,848 Part XII Line 2d Special Events Reclass $15,671 Line 4b: Scholarships $546,669 Tution Discounts $217,179 Total $763,848 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 NONDISCRIMINATORY POLICY QUESTION 3 THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED VIA A STATEMENT ON THE SCHOOL'S MARKETING BROCHURES AND WEBSITE. WNTR WONDERLAND 64494 55465 9029 1540 8048 3501 GO NUTS 4 KIDS 22764 22764 1 7546 7546 2582 94804 78229 16575 1540 8048 6083 15671 904 true SCHOLARSHIPS 113 546669 TUITION DISCOUNTS 204 217179 MONITORING THE USE OF GRANT FUNDS SCHOLARSHIPS ARE MADE AVAILABLE THROUGH NEED. SCHOLARSHIPS 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. X X X X false false false false false false false false false Judith Cunningham 125744 0 25000 0 0 0 0 0 4891 0 155635 0 0 0 11535 TUITION DISCOUNT EMPLOYEE BENEFIT X 2 45414 FMV false true false Part VI, Question 1b Independent Voting Members Lauren Moyer and Megan O'Sullivan are employees of the school. Part VI, Question 2 Describe board relationships ERICA DEKKO AND MICHAEL AXEL HAVE A BUSINESS RELATIONSHIP. Part VI, Question 8b Describe why not documenting committee meetings The committees are not authorized to act on behalf of the board. They are advisory committees only. Part VI, Question 11A Describe process to review 990 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. Part VI, Question 12c Describe how conflict of interest policy is monitored & enforced 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. Part VI, Question 15a Describe process for determining compensation 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. Part VI, Question 19 Describe how documents are made available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT, AND FINANCIAL STATEMENTS ARE ALL available upon request. Part XI Reconciliation of Net Assets The current year change in net assets on the tax return is $204,566 higher than the audited financial statement amount. This difference is due to an adjusting journal entry made to adjust the beginning of the year investments to fair market value. This differenc will not affect future returns.