OAK FARM SCHOOL INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- OAK FARM SCHOOL INC (EIN 35-2089006)
- Tax period
- 2010-09-01 to 2011-08-31
- Filed
- 2012-03-05
- IRS object ID
- 201200659349300910
- Schema version
- 2010v3.7
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-03-05T14:39:55-06:00 | Timestamp |
| Tax Period End Date | 2011-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 E Main St Suite 700 | AddressLine1 |
| City | Fort Wayne | City |
| State | IN | State |
| ZIP Code | 46802 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352089006 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Oak Farm School Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OAKF | NameControl |
| Phone | 2608974270 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 502 Lemper Road | AddressLine1 |
| City | Avilla | City |
| State | IN | State |
| ZIP Code | 46710 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAUREN MOYER | Name |
| Title | CFO & SECRETARY | Title |
| Date Signed | 2012-01-31 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joyce A Dulworth | Name |
| Phone | 2604604000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Erica Dekko | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 696 | AddressLine1 |
| City | Kendallville | City |
| State | IN | State |
| ZIP Code | 46755 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4009106 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.oakfarm.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | OAK FARM SCHOOL IS AN INDEPENDENT, CO-EDUCATIONAL MONTESSORI DAY SCHOOL FOR STUDENTS IN EARLY CHILDHOOD THROUGH GRADE 8. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 47 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2066913 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2708149 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1014796 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1197440 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 64729 | InvestmentIncomePriorYear |
| Investment Income Current Year | 61946 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 22508 | OtherRevenuePriorYear |
| Other Revenue Current Year | -97 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3168946 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3967438 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 410269 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 444340 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1643697 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1841530 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1113631 | OtherExpensePriorYear |
| Other Expenses Current Year | 1226377 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3167597 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3512247 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1349 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 455191 | RevenuesLessExpensesCY |
| Total Assets BOY | 9734467 | TotalAssetsBOY |
| Total Assets EOY | 10085444 | TotalAssetsEOY |
| Total Liabilities BOY | 1795624 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1595484 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7938843 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8489960 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 2890667 | Expense |
| Grants | 444340 | Grants |
| Revenue | 1197440 | Revenue |
| Description | OAK FARM OFFERS MONTESSORI EDUCATION FOR CHILDREN AGED 3 MONTHS TO 8TH GRADE. ENROLLMENT FOR THE 2010-2011 YEAR WAS 200. 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. | Description |
| Total Program Service Expense | 2890667 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 47 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | LAUREN MOYER | NamePerson |
| Telephone Number | 2608974270 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 502 LEMPER ROAD | AddressLine1 |
| City | Avilla | City |
| State | IN | State |
| ZIP Code | 46710 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| Erica Dekko | |||||||
| Board President | 1.0 | X | X | 0 | 0 | 0 | |
| Michael Axel | |||||||
| Board Vice President | 1.0 | X | X | 0 | 0 | 0 | |
| Lauren Moyer | |||||||
| Board Secretary and Cfo | 35.0 | X | X | 49000 | 0 | 7435 | |
| Judith Cunningham | |||||||
| Head of School | 40.0 | X | 155082 | 0 | 4781 | X | |
| Kristin Mulholland | |||||||
| BOARD MEMBER | 1.0 | X | 0 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 204082 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 12216 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 53294 | FundraisingEvents |
| All Other Contributions | 2654855 | AllOtherContributions |
| Noncash Contributions | 10035 | NoncashContributions |
| Total Contributions | 2708149 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611710 | 1085954 | 1085954 |
| REGISTRATION FEES | 611710 | 13440 | 13440 |
| PROGRAM FEES | 611710 | 38190 | 38190 |
| LUNCH PROGRAM | 611710 | 27512 | 27512 |
| TUTORING FEES | 611710 | 4068 | 4068 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 28276 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28276 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1197440 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 62082 | TotalRevenueColumn |
| Exclusion | $62,082 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 26980 | Securities |
| Other | 500 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 26368 | Securities |
| Other | 1248 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 612 | Securities |
| Other | -748 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -136 | TotalRevenueColumn |
| Related Or Exempt Function Income | -748 | RelatedOrExemptFunctionIncome |
| Exclusion | $612 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 13955 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 53294 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 14052 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -97 | TotalRevenueColumn |
| Exclusion | -$97 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3967438 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1196692 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $62,597 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444340 | Total |
| Program Services | 444340 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 204082 | Total |
| Program Services | 162922 | ProgramServices |
| Management And General | 41160 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1276178 | Total |
| Program Services | 998064 | ProgramServices |
| Management And General | 278114 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252623 | Total |
| Program Services | 178309 | ProgramServices |
| Management And General | 74314 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108647 | Total |
| Program Services | 78226 | ProgramServices |
| Management And General | 30421 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17660 | Total |
| Management And General | 17660 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67065 | Total |
| Program Services | 67065 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25178 | Total |
| Program Services | 21663 | ProgramServices |
| Management And General | 3515 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36996 | Total |
| Program Services | 15230 | ProgramServices |
| Management And General | 21766 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37975 | Total |
| Program Services | 27342 | ProgramServices |
| Management And General | 10633 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 295970 | Total |
| Program Services | 249107 | ProgramServices |
| Management And General | 46863 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29581 | Total |
| Program Services | 26623 | ProgramServices |
| Management And General | 2958 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4531 | Total |
| Program Services | 4531 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271603 | Total |
| Program Services | 195554 | ProgramServices |
| Management And General | 76049 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32286 | Total |
| Program Services | 23246 | ProgramServices |
| Management And General | 9040 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SCHOOL PROGRAMS | 391645 | 387369 | 4276 |
| TEACHER TRAINING CENTER | 11076 | 11076 | |
| ACCREDITATION EXPENSES | 4811 | 4811 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3512247 | Total |
| Program Services | 2890667 | ProgramServices |
| Management And General | 621580 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 412981 | BOY |
| EOY | 417849 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50087 | BOY |
| EOY | 190158 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8230 | BOY |
| EOY | 4200 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28783 | BOY |
| EOY | 34029 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9530144 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1848981 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7614725 | BOY |
| EOY | 7681163 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1619661 | BOY |
| EOY | 1758045 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9734467 | BOY |
| EOY | 10085444 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111889 | BOY |
| EOY | 157020 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 208735 | BOY |
| EOY | 228464 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1475000 | BOY |
| EOY | 1210000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1795624 | BOY |
| EOY | 1595484 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7938843 | BOY |
| EOY | 8489960 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7938843 | BOY |
| EOY | 8489960 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9734467 | BOY |
| EOY | 10085444 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 455191 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 95926 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 333891 | OtherCostOrOtherBasis |
| Book Value | 333891 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 8539199 | OtherCostOrOtherBasis |
| Depreciation | 1487166 | Depreciation |
| Book Value | 7052033 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 384050 | OtherCostOrOtherBasis |
| Depreciation | 268497 | Depreciation |
| Book Value | 115553 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 273003 | OtherCostOrOtherBasis |
| Depreciation | 93318 | Depreciation |
| Book Value | 179686 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7681163 | TotalOfBookValueLandBuildings |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | NONDISCRIMINATORY POLICY | Identifier |
| Return Reference | QUESTION 3 | ReturnReference |
| Explanation | THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED VIA A STATEMENT ON THE SCHOOL'S MARKETING BROCHURES AND WEBSITE. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | WNTR WONDERLAND | NameOfEvent1 |
| Gross Receipts Event1 | 21961 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 11100 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 10861 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 9296 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 450 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 2564 | OtherDirectExpensesEvent1 |
| Name Of Event2 | GO NUTS 4 KIDS | NameOfEvent2 |
| Gross Receipts Event2 | 42194 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 42194 | CharitableContributionsEvent2 |
| Other Direct Expenses Event2 | 67 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 3094 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 3094 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 1675 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 67249 | GrossReceiptsTotal |
| Charitable Contributions Total | 53294 | CharitableContributionsTotal |
| Gross Revenue Total Events | 13955 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 9296 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 450 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 4306 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 14052 | DirectExpenseSummaryEvents |
| Net Income Summary | -97 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS | 79 | 246511 |
| TUITION DISCOUNTS | 155 | 197829 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | MONITORING THE USE OF GRANT FUNDS | Identifier |
| Explanation | 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Judith Cunningham | NamePerson |
| Base Compensation Filing Org | 120082 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 35000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 4781 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 159863 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part VI, Question 1b | Independent Voting Members | Judith Cunningham and Lauren Moyer are also employees of the school. |
| 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 ACCOUNTING 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 | AN EXECUTIVE COMPENSATION Policy WAS adopted in July 2009 that provides for a complete process of compensation review. THE 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 ANNUALLY 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, LINE 5 | UNREALIZED GAIN/LOSS ON INVESTMENTS: $95,926 |
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