Civic Intelligence

Erskine Academy

EIN 01-0245261 • 501(c)3 • South China, ME

Profile

Organization provides a quality education to students which enables them to achieve their potential and realize their goals.

309 Windsor RoadSouth China, ME 04358

erskineacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.11x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

48th percentile

4.0%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

3.2%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$17,405,078

Up $546,002 (+3.2%) from 2024

Liabilities

Down

$1,102,642

Down $391,459 (-26%) from 2024

Net Assets

Up

$16,302,436

Up $937,461 (+6.1%) from 2024

Revenue

Up

$9,924,067

Up $758,127 (+8.3%) from 2024

Expenses

Up

$9,530,543

Up $669,737 (+7.6%) from 2024

Net Income

Up

$393,524

Up $88,390 (+29%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $8,323,920Liabilities 2011: $1,546,121Net Assets 2011: $6,777,7992011Assets 2012: $8,587,622Liabilities 2012: $1,570,306Net Assets 2012: $7,017,3162012Assets 2013: $9,043,439Liabilities 2013: $1,541,242Net Assets 2013: $7,502,1972013Assets 2014: $9,379,761Liabilities 2014: $1,424,136Net Assets 2014: $7,955,6252014Assets 2015: $9,676,904Liabilities 2015: $1,411,160Net Assets 2015: $8,265,7442015Assets 2016: $9,929,506Liabilities 2016: $1,400,528Net Assets 2016: $8,528,9782016Assets 2017: $10,909,935Liabilities 2017: $1,467,222Net Assets 2017: $9,442,7132017Assets 2018: $11,638,740Liabilities 2018: $1,400,161Net Assets 2018: $10,238,5792018Assets 2019: $12,237,980Liabilities 2019: $1,461,054Net Assets 2019: $10,776,9262019Assets 2020: $12,646,108Liabilities 2020: $1,248,340Net Assets 2020: $11,397,7682020Assets 2021: $15,376,753Liabilities 2021: $2,129,202Net Assets 2021: $13,247,5512021Assets 2022: $14,051,350Liabilities 2022: $1,257,636Net Assets 2022: $12,793,7142022Assets 2023: $15,391,632Liabilities 2023: $1,266,467Net Assets 2023: $14,125,1652023Assets 2024: $16,859,076Liabilities 2024: $1,494,101Net Assets 2024: $15,364,9752024Assets 2025: $17,405,078Liabilities 2025: $1,102,642Net Assets 2025: $16,302,4362025

Highlighted filing

2025

Assets$17,405,078
Liabilities$1,102,642
Net Assets$16,302,436

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0Expenses 2011: $7,396,7092011Expenses 2012: $7,074,3442012Revenue 2013: $7,154,434Expenses 2013: $6,669,553Net Income 2013: $484,8812013Revenue 2014: $7,155,858Expenses 2014: $6,702,441Net Income 2014: $453,4172014Revenue 2015: $7,300,794Expenses 2015: $6,990,675Net Income 2015: $310,1192015Revenue 2016: $7,503,230Expenses 2016: $7,177,502Net Income 2016: $325,7282016Revenue 2017: $7,944,353Expenses 2017: $7,418,765Net Income 2017: $525,5882017Revenue 2018: $7,887,557Expenses 2018: $7,354,350Net Income 2018: $533,2072018Revenue 2019: $7,853,469Expenses 2019: $7,478,382Net Income 2019: $375,0872019Revenue 2020: $7,525,176Expenses 2020: $7,310,609Net Income 2020: $214,5672020Revenue 2021: $8,271,438Expenses 2021: $7,869,291Net Income 2021: $402,1472021Revenue 2022: $8,919,635Expenses 2022: $8,005,301Net Income 2022: $914,3342022Revenue 2023: $9,050,410Expenses 2023: $8,388,700Net Income 2023: $661,7102023Revenue 2024: $9,165,940Expenses 2024: $8,860,806Net Income 2024: $305,1342024Revenue 2025: $9,924,067Expenses 2025: $9,530,543Net Income 2025: $393,5242025

Highlighted filing

2025

Revenue$9,924,067
Expenses$9,530,543
Net Income$393,524

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.4$1.10$16.3$9.92$9.53$0.39
2024Detailed filing. Detailed filing data is available for this year.$16.9$1.49$15.4$9.17$8.86$0.31
2023Detailed filing. Detailed filing data is available for this year.$15.4$1.27$14.1$9.05$8.39$0.66
2022Detailed filing. Detailed filing data is available for this year.$14.1$1.26$12.8$8.92$8.01$0.91
2021Detailed filing. Detailed filing data is available for this year.$15.4$2.13$13.2$8.27$7.87$0.40
2020Detailed filing. Detailed filing data is available for this year.$12.6$1.25$11.4$7.53$7.31$0.21
2019Detailed filing. Detailed filing data is available for this year.$12.2$1.46$10.8$7.85$7.48$0.38
2018Detailed filing. Detailed filing data is available for this year.$11.6$1.40$10.2$7.89$7.35$0.53
2017Detailed filing. Detailed filing data is available for this year.$10.9$1.47$9.44$7.94$7.42$0.53
2016Detailed filing. Detailed filing data is available for this year.$9.93$1.40$8.53$7.50$7.18$0.33
2015Detailed filing. Detailed filing data is available for this year.$9.68$1.41$8.27$7.30$6.99$0.31
2014Detailed filing. Detailed filing data is available for this year.$9.38$1.42$7.96$7.16$6.70$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.04$1.54$7.50$7.15$6.67$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.59$1.57$7.02$7.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.32$1.55$6.78$7.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$10,951,040
Mission and Program Overview

Mission

Organization provides a quality education to students which enables them to achieve their potential and realize their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,104,486$8,641,319▼ $463,167
Land, Buildings, and Equipment, Net$3,996,487$4,751,923▲ $755,436
Cash and Non-Interest-Bearing Accounts$3,714,623$3,974,341▲ $259,718
Accounts Receivable$24,167$22,720▼ $1,447
Inventories for Sale or Use$2,911$2,537▼ $374
Prepaid Expenses and Deferred Charges$98$0▼ $98
Total Assets$16,859,076$17,405,078▲ $546,002
Other Assets Total$16,304$12,238▼ $4,066
Liabilities
Other Liabilities$891,069$820,156▼ $70,913
Mortgage Notes Payable Secured by Investment Property$268,699$237,342▼ $31,357
Accounts Payable and Accrued Expenses$334,333$45,144▼ $289,189
Total Liabilities$1,494,101$1,102,642▼ $391,459
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,437,200$15,305,680▲ $868,480
Net Assets With Donor Restrictions$927,775$996,756▲ $68,981
Total Net Assets Fund Balance$15,364,975$16,302,436▲ $937,461
Total Liabilities and Net Assets / Fund Balance$16,859,076$17,405,078▲ $546,002

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,770,596$3,443,812$7,214,408
Equipment$236,873$2,876,707$3,113,580
Land$744,454-$744,454

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$927,775$23,925▲ $99,766$-6,373$996,756
2023$834,572$70,621▲ $110,550$-27,206$927,775
2022$784,127$-7,708▲ $98,675-$834,572
2021$922,548$3,110▼ $116,335-$784,127
2020$774,864$1,250▲ $157,699-$922,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamie SouleHeadmasterFT$230,947$230,947

Board Members and Trustees

NameTitle
Brenda DrummondPresident
Todd CummingsCo-vice President
Danielle BlanchardBoard Member
Regan TylerSecretary
Matthew ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,178
Program Service Revenue
$9,355,623
Investment Income
$367,541
Other Revenue
$169,725
All Other Contributions
$31,178
Change in Net Assets
$393,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,924,067
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$543,984
Total Revenue per Audited Statements
$10,468,051
Total Revenue per Form 990
$9,924,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,674,589
Other Expenses$2,811,560
Total Fundraising Expense$46,189
Grants and Similar Amounts Paid$44,394
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,661,926$1,409,976-$5,071,902
Other Employee Benefits$971,482$242,870-$1,214,352
All Other Expenses$326,907$267,868-$594,775
Depreciation Depletion$429,455--$429,455
Other Expenses$309,938$168,963-$309,938
Current Officers, Directors, Trustees, and Key Employees$115,474$69,284$46,189$230,947
Insurance-$171,294-$171,294
Payroll Taxes$125,910$31,478-$157,388
Grants to Domestic Individuals$44,394--$44,394
Fees for Service Investment Mgmnt Fees-$41,422-$41,422
Fees for Services Accounting-$18,500-$18,500
Interest$11,102--$11,102
Office Expenses-$10,032-$10,032
Fees for Services Legal-$6,479-$6,479
Advertising-$1,280-$1,280
Total Functional Expenses$7,044,908$2,439,446$46,189$9,530,543

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,530,543
Total Expenses per Audited Statements$9,530,543
Total Expenses per Form 990$9,530,543
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Summer Salaries Payable$678,939
Custodial Liability for Student Activities$141,217
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed at a meeting of the board of directors before it is filed.

Form 990, Part VI, Section B, Line 12C

Reviewed annually by the board of directors.

Form 990, Part VI, Section B, Line 15A

Reviewed annually by the board of directors.

Form 990, Part VI, Section C, Line 19

Available upon request from the business office.

Filing and Contact Details

Filer

Filer Name
Erskine Academy
EIN
01-0245261
Phone
2074452962
Address
309 WINDSOR ROAD, SOUTH CHINA, ME 04358

Signing Officer

Name
Jamie L Soule
Title
Head Master
Phone
2074452962
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamie L Soule
Formed
1883
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
139
Volunteers
5

Preparer

Firm
William H Brewer CPA
Address
858 WASHINGTON STREET, BATH, ME 04530
Phone
2074439759
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 2C

No change to oversight process during the tax year

Form 990 Part III Line 1

Erskine academy is an independent, secondary school approved for tuition purposes by the maine department of educational and cultural services. Historically, it has served the public interest in 9-12 education by providing educational, cultural, and extracurricular opportunities to the youth and familites of eight, primary sending communities: china, vassalboro, windsor, whitefield, palermo, jefferson, somerville, and chelsea, maine, all of which have no high school of their own and therefore have school choice. In addition to these students being tuitioned from their communities for educational purposes, erskine academy receives approximately 2% of its student body on a privately tuitioned basis and has a few foreign students in its student population. Erskine academy is committed to presenting a comprehensive high school experience to the extent that fiscal and human resources are sufficient to enable it and the degree to which it is practicable. Due to responsible and efficient fiscal and human resource management, erskine retains many activities - curricular and cocurricular - that have been eliminated from surrounding public schools, such as shop technologies, home and consumer economics, the fine and performing arts, and modern and classical languages. Since it engages in no tuition contracts for enrollment with any community, erskine's student body is completely voluntary. Enrollment has increased dramatically in the past ten years. Course offerings in the diversified curriculum and a wide range of extracurricular activities are in part responsible for this growth; the responsive and caring service of a committed and skilled faculty has grown the school's reputation as being the school of choice. The school's growth and development reflect the communities' desire for an educational experience that is fit for the time and their students in preparation of a future that will demand higher education and preferred workplace dispositions. Local citizens and benefactors founded erskine academy in 1882 to fill a void in the educational opportunities available to students living in the rural areas. Today we stay true to that foundational charge - to serve as the school for students of surrounding towns that do not maintain their own high schools. To sustain its program and mission during a time of shrinking traditional student demographics, declining fiscal resources for education at the state and local levels, and the reconstitution of public schooling schemas, erskine endeavors to become less dependent of tuition dollars for its operations and functioning. Growth initiatives have included the establishmnet of a development office, stronger cultivation of alumni and family relationships, and the exploration of an international student and boarding program.

Financial Statement Notes

PART V, LINE 4:

To fund scholarships to graduating students to be used for higher education. Funds are also available to support students attending erskine academy.

PART X, LINE 2:

Erskine academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustments required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-then-likely-not be sustained upon examination by taxing authorities. The entity has analyzed the tax positions taken in its filings with the internal revenue service and state jurisdictions where it operates. The entity believes that its income tax filing position will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the entity's financial condition, results of operations, or cash flows. Accordingly, the entity has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2025.

Raw XML AppendixShowing 400 of 512 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ERSKINE ACADEMY IS A PRIVATE NON PROFIT HIGH SCHOOL FOR GRADES 9-12. APPROXIMATELY 541 STUDENTS ATTENDED THE SCHOOL DURING THE 2023-2024 SCHOOL YEAR.
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0171294
IRS990/InsuranceGrp/TotalAmt0171294
IRS990/InterestGrp/ProgramServicesAmt011102
IRS990/InterestGrp/TotalAmt011102
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02911
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02537
IRS990/InvestmentIncomeGrp/ExclusionAmt0225924
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0225924
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09104486
IRS990/InvestmentsPubTradedSecGrp/EOYAmt08641319
IRS990/IRPDocumentCnt034
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06320519
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03996487
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04751923
IRS990/LandBldgEquipCostOrOtherBssAmt011072442
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01026973
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0268699
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0237342
IRS990/NetAssetsOrFundBalancesBOYAmt015364975
IRS990/NetAssetsOrFundBalancesEOYAmt016302436
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0141617
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0141617
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0543984
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt014437200
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt015305680
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010032
IRS990/OfficeExpensesGrp/TotalAmt010032
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016304
IRS990/OtherAssetsTotalGrp/EOYAmt012238
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0242870
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0971482
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01214352
IRS990/OtherExpensesGrp/Desc0MAINE STATE RETIREMENT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0168963
IRS990/OtherExpensesGrp/ProgramServicesAmt0522735
IRS990/OtherExpensesGrp/ProgramServicesAmt1382840
IRS990/OtherExpensesGrp/ProgramServicesAmt2142745
IRS990/OtherExpensesGrp/ProgramServicesAmt3309938
IRS990/OtherExpensesGrp/TotalAmt0522735
IRS990/OtherExpensesGrp/TotalAmt1382840
IRS990/OtherExpensesGrp/TotalAmt2311708
IRS990/OtherExpensesGrp/TotalAmt3309938
IRS990/OtherLiabilitiesGrp/BOYAmt0891069
IRS990/OtherLiabilitiesGrp/EOYAmt0820156
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0169725
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0169725
IRS990/OtherRevenueTotalAmt0169725
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01409976
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03661926
IRS990/OtherSalariesAndWagesGrp/TotalAmt05071902
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031478
IRS990/PayrollTaxesGrp/ProgramServicesAmt0125910
IRS990/PayrollTaxesGrp/TotalAmt0157388
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt098
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JAMIE L SOULE
IRS990/PriorPeriodAdjustmentsAmt0-47
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CAFETERIA
IRS990/ProgramServiceRevenueGrp/Desc2ON BEHALF PAYMENT
IRS990/ProgramServiceRevenueGrp/Desc3TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08220578
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1525150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2522735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt387160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08220578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1525150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2522735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt387160
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt077482
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt052273
IRS990/PYInvestmentIncomeAmt0221481
IRS990/PYOtherExpensesAmt02325507
IRS990/PYOtherRevenueAmt066441
IRS990/PYProgramServiceRevenueAmt08800536
IRS990/PYRevenuesLessExpensesAmt0305134
IRS990/PYSalariesCompEmpBnftPaidAmt06483026
IRS990/PYTotalExpensesAmt08860806
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09165940
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0393524
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09525348
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03770596
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03443812
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07214408
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0-22937
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0927775
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt023925
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0996756
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0-25400
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt099766
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0-6373
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0-26212
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0834572
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt070621
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0927775
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0-34550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0110550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0-27206
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0-6922
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0784127
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0-7708
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0834572
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0-33600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt098675
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0-7036
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0922548
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03110
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0784127
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0-18150
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-116335
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0-2115
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0774864
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0922548
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0-16408
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0157699
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0236873
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02876707
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03113580
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09530543
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0744454
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0744454
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0543984
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0678939
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1141217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SUMMER SALARIES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTODIAL LIABILITY FOR STUDENT ACTIVITIES
IRS990ScheduleD/RevenueNotReportedAmt0543984
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09924067
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO FUND SCHOLARSHIPS TO GRADUATING STUDENTS TO BE USED FOR HIGHER EDUCATION. FUNDS ARE ALSO AVAILABLE TO SUPPORT STUDENTS ATTENDING ERSKINE ACADEMY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ERSKINE ACADEMY ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENTS REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-THEN-LIKELY-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ENTITY HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE ENTITY BELIEVES THAT ITS INCOME TAX FILING POSITION WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ENTITY'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE ENTITY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04751923
IRS990ScheduleD/TotalExpensesPerForm990Amt09530543
IRS990ScheduleD/TotalLiabilityAmt0820156
IRS990ScheduleD/TotalRevenuePerForm990Amt09924067
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010468051
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09530543
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL SCHOOL DOCUMENTS STATE THAT THERE IS NO DISCRIMINATION BASED ON RACE,COLOR AND NATIONAL OR ETHNIC ORIGIN
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AMOUNTS RECEIVED FROM THE U S DEPT OF AGRICULTURE FOR SCHOOL HOT LUNCH PROGRAM
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt044394
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt040
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0230947
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00

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