Civic Intelligence

Herron High School Inc

EIN 20-2010941 • 501(c)3 • Indianapolis, IN

Profile

Herron high school partners with families and the community to provide a classical liberal arts education that integrates knowledge, inspires character and values community service.

110 East 16th StIndianapolis, IN 46202

www.herronclassical.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.40x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.46x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

90th percentile

34%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$40,551,421

Up $11,604,722 (+40%) from 2023

Liabilities

Up

$23,736,252

Up $12,101,858 (+104%) from 2023

Net Assets

Down

$16,815,169

Down $497,136 (-2.9%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin69th percentile

Revenue

Down

$25,040,143

Down $163,846 (-0.7%) from 2023

Expenses

Up

$25,537,279

Up $3,866,809 (+18%) from 2023

Net Income

Down

-$497,136

Down $4,030,655 (-114%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$60M$40M$20M$0Assets 2011: $8,263,347Liabilities 2011: $6,574,998Net Assets 2011: $1,688,3492011Assets 2012: $8,892,600Liabilities 2012: $7,024,799Net Assets 2012: $1,867,8012012Assets 2013: $7,278,781Liabilities 2013: $4,628,407Net Assets 2013: $2,650,3742013Assets 2014: $12,298,595Liabilities 2014: $6,990,046Net Assets 2014: $5,308,5492014Assets 2015: $12,142,276Liabilities 2015: $6,766,634Net Assets 2015: $5,375,6422015Assets 2016: $13,091,277Liabilities 2016: $6,388,638Net Assets 2016: $6,702,6392016Assets 2017: $12,584,637Liabilities 2017: $6,244,836Net Assets 2017: $6,339,8012017Assets 2018: $18,272,071Liabilities 2018: $9,503,830Net Assets 2018: $8,768,2412018Assets 2019: $18,006,741Liabilities 2019: $9,484,640Net Assets 2019: $8,522,1012019Assets 2020: $19,240,509Liabilities 2020: $10,724,369Net Assets 2020: $8,516,1402020Assets 2021: $19,992,400Liabilities 2021: $9,856,332Net Assets 2021: $10,136,0682021Assets 2022: $21,629,178Liabilities 2022: $7,850,392Net Assets 2022: $13,778,7862022Assets 2023: $28,946,699Liabilities 2023: $11,634,394Net Assets 2023: $17,312,3052023Assets 2024: $40,551,421Liabilities 2024: $23,736,252Net Assets 2024: $16,815,1692024

Highlighted filing

2024

Assets$40,551,421
Liabilities$23,736,252
Net Assets$16,815,169
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $3,834,4252011Expenses 2012: $4,910,9462012Expenses 2013: $6,131,7502013Revenue 2014: $8,213,721Expenses 2014: $6,379,877Net Income 2014: $1,833,8442014Revenue 2015: $6,480,245Expenses 2015: $6,413,152Net Income 2015: $67,0932015Revenue 2016: $8,356,385Expenses 2016: $7,033,621Net Income 2016: $1,322,7642016Revenue 2017: $7,734,277Expenses 2017: $8,093,935Net Income 2017: -$359,6582017Revenue 2018: $12,380,115Expenses 2018: $9,948,766Net Income 2018: $2,431,3492018Revenue 2019: $11,786,433Expenses 2019: $12,032,109Net Income 2019: -$245,6762019Revenue 2020: $12,904,012Expenses 2020: $12,910,437Net Income 2020: -$6,4252020Revenue 2021: $15,381,017Expenses 2021: $13,761,089Net Income 2021: $1,619,9282021Revenue 2022: $21,780,827Expenses 2022: $18,149,864Net Income 2022: $3,630,9632022Revenue 2023: $25,203,989Expenses 2023: $21,670,470Net Income 2023: $3,533,5192023Revenue 2024: $25,040,143Expenses 2024: $25,537,279Net Income 2024: -$497,1362024

Highlighted filing

2024

Revenue$25,040,143
Expenses$25,537,279
Net Income-$497,136
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,551,421
Liabilities
$23,736,252
Net assets
$16,815,169
Revenue
$25,040,143
Expenses
$25,537,279
Net income
-$497,136
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$40.6$23.7$16.8$25.0$25.5$0.50
2023Detailed filing. Detailed filing data is available for this year.$28.9$11.6$17.3$25.2$21.7$3.53
2022Detailed filing. Detailed filing data is available for this year.$21.6$7.85$13.8$21.8$18.1$3.63
2021Detailed filing. Detailed filing data is available for this year.$20.0$9.86$10.1$15.4$13.8$1.62
2020Detailed filing. Detailed filing data is available for this year.$19.2$10.7$8.52$12.9$12.9$0.01
2019Detailed filing. Detailed filing data is available for this year.$18.0$9.48$8.52$11.8$12.0$0.25
2018Summary only. Only limited summary data is available for this year.$18.3$9.50$8.77$12.4$9.95$2.43
2017Detailed filing. Detailed filing data is available for this year.$12.6$6.24$6.34$7.73$8.09$0.36
2016Detailed filing. Detailed filing data is available for this year.$13.1$6.39$6.70$8.36$7.03$1.32
2015Detailed filing. Detailed filing data is available for this year.$12.1$6.77$5.38$6.48$6.41$0.07
2014Detailed filing. Detailed filing data is available for this year.$12.3$6.99$5.31$8.21$6.38$1.83
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.28$4.63$2.65$6.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.89$7.02$1.87$4.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$6.57$1.69$3.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$25,061,678
Mission and Program Overview

Mission

Herron high school partners with families and the community to provide a classical liberal arts education that integrates knowledge, inspires character and values community service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,473,568$30,747,616▲ $13,274,048
Cash and Non-Interest-Bearing Accounts$1,857,421$2,303,812▲ $446,391
Savings and Temporary Cash Investments$400,000--
Pledges and Grants Receivable$2,343,965$380,284▼ $1,963,681
Intangible Assets$9,986$270,177▲ $260,191
Prepaid Expenses and Deferred Charges$135,470$132,698▼ $2,772
Loans From Officers Directors$796,189$26,548▼ $769,641
Accounts Receivable$859$957▲ $98
Total Assets$28,946,699$40,551,421▲ $11,604,722
Other Assets Total$6,725,430$6,715,877▼ $9,553
Liabilities
Tax Exempt Bond Liabilities$2,842,620$12,691,748▲ $9,849,128
Accounts Payable and Accrued Expenses$3,419,144$6,011,266▲ $2,592,122
Mortgage Notes Payable Secured by Investment Property$2,692,381$2,849,941▲ $157,560
Other Liabilities$1,884,060$2,156,749▲ $272,689
Total Liabilities$11,634,394$23,736,252▲ $12,101,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,512,912$14,796,408▲ $1,283,496
Net Assets With Donor Restrictions$3,799,393$2,018,761▼ $1,780,632
Total Net Assets Fund Balance$17,312,305$16,815,169▼ $497,136
Total Liabilities and Net Assets / Fund Balance$28,946,699$40,551,421▲ $11,604,722

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,354,057$125,873$19,479,930
Buildings$9,635,757$3,533,160$13,168,917
Equipment$373,802$4,269,045$4,642,847
Land$1,384,000-$1,384,000
Other Assets Org$51,864--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet H McnealPresidentFT$206,692$21,332$228,024
Juli WoodrumChief Financial OfficerFT$154,996$21,735$176,731
Anne DeckardHead of School, Herron HigFT$138,025$20,653$158,678
Casey OsterkampVice President, OperationsFT$125,900$22,937$148,837
Emanuel HarperHead of School, Herron-rivFT$128,314$17,925$146,239
Katie DorseyVice President, AcademicsFT$123,960$20,062$144,022
Cody WhitesellHead of School, Herron PreFT$117,577$17,692$135,269

Board Members and Trustees

NameTitle
Dan RoyPresident, Board of Direct
Mindy CunninghamVice President, Board of Directors
Brenda RoperDirector
Carolyn MosbyDirector
Caryl WestDirector
Dave SternbergDirector
David SteeleDirector
Isaac BamgboseDirector
John WatsonDirector
Keith SteinerDirector
Livia RussellDirector
Meggie DialsDirector
Michael AllenDirector
Miguel RodriguezDirector
Patrick ChittendanDirector
William McwhirterDirector
Mary Ann SullivanSecretary, Board of Direct
Adrian MillerTreasurer, Board of Direct
Revenue and Support

Revenue Composition

Contributions and Grants
$24,014,299
Program Service Revenue
$455,855
Investment Income
$193,000
Other Revenue
$376,989
All Other Contributions
$1,256,079
Change in Net Assets
$-497,136

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,040,143
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,768,232
Total Revenue per Audited Statements
$26,808,375
Total Revenue per Form 990
$25,040,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,945,012
Other Expenses$7,592,267
Total Fundraising Expense$706,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,491,008$1,190,369$400,052$13,081,429
Other Employee Benefits$2,005,173$207,719$69,809$2,282,701
Fees for Services Other$1,543,055$266,834$113,791$1,923,680
Occupancy$1,640,327$7,242$2,760$1,650,329
Pension Plan Contributions$1,083,089$112,199$37,707$1,232,995
Depreciation Depletion$1,007,163$2,813-$1,009,976
Payroll Taxes$873,162$90,452$30,399$994,013
Office Expenses$441,863$26,308$13,504$481,675
Current Officers, Directors, Trustees, and Key Employees$310,851$32,201$10,822$353,874
Information Technology$260,068$52,464$2,580$315,112
Insurance-$258,469-$258,469
Interest$-9,496$133,564-$124,068
Fees for Services Management$115,645--$115,645
Advertising$6,074$71,442$11,175$88,691
Fees for Services Accounting-$78,609-$78,609
Travel$23,205$405$159$23,769
Other Expenses$1,099$11,261$10,609$12,360
Fees for Services Legal-$9,937-$9,937
Total Functional Expenses$22,226,874$2,603,517$706,888$25,537,279

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$26,125,475
Expenses per Audited Statements$25,537,279
Total Expenses per Form 990$25,537,279
Expenses Not Reported on Form 990$588,196
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,935
Fundraising Gross Income$6,847
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Movie Night$36,247$6,847$2,176$4,671
Total Events$36,247$6,847$19,935$-13,088
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Company Owned by the Spouse of PresidentCLAUDE MCNEAL PRODUCTIONS IS CONTRACTED TO RUN AND TEACH HERRON HIGH SCHOOL'S THEATRE DEPARTMENT. THE CONTRACT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.No$1,875

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$796,189$26,548▼ $769,641
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$2,156,749

Bond Issues

BondIssuerIssuedIssue PricePurpose
CIndiana Finance Authority2023-09-22$12,600,2142023 hpa and hhs expansion project
AIndiana Finance Authority Series 20102010-06-30$4,000,000SCHOOL CONSTRUCTION
BEduc Facilities Rev Bonds - Series 20142014-04-18$2,435,000MORTGAGE REFINANCE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$12,600,214---
A$4,000,000$4,172,584$1,695,002$250,828
B$2,435,000-$2,435,000-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is reviewed and approved by the fiduciary committee of the board. The board is provided an overview of the form 990 and a copy of the form in advance of its filing.”

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

“On at least an annual basis, board members and key employees are asked to disclose any known potential conflicts of interest. Board members and key employees are also asked to provide any updated information should any potential conflicts arise throughout the year. If a potential conflict arises, the executive committee of the board evaluates the impact of the interested person's financial interest, assesses whether a conflict of interest arises from the financial interest and determines what action, if any, is necessary to be taken.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board determines the compensation of the president based on performance and market comparisons. The president and chief financial officer determine the compensation of all other key employees which is approved with the budget by the board.”

Form 990, Part VI, Section C, Line 18

“Form 990 is available upon request.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflicts of interest policy and financial statements are made available to the public through indiana department of education and upon request.”

Filing and Contact Details

Filer

Filer Name
Herron High School Inc
EIN
20-2010941
Phone
3172310010
Address
110 EAST 16TH ST, INDIANAPOLIS, IN 46202
Doing Business As
Herron Classical Schools

Signing Officer

Name
Adrian Miller
Title
Board Treasurer
Phone
3172310010
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrian Miller
Formed
2004
Legal Domicile
In
Voting Board Members
18
Independent Board Members
18
Employees
271
Volunteers
50

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“Herron high school, inc. Received a determination from the u.s. Treasury department stating it qualifies under the provisions of section 501(c)(3) of the internal revenue code as a tax-exempt organization; however, it would be subject to tax on income unrelated to its tax-exempt purpose. For the years ended june 30, 2024 and 2023, no accounting for federal and state income taxes was required to be included in the accompanying financial statements. Main building, rhs, and rhs re mm are disregarded entities for income tax purposes. Rhs re is a limited liability company and its taxable income or loss is allocated to its members in accordance with their ownership percentages. Therefore, no provision or liability for income taxes has been included in the accompanying consolidated financial statements. Professional accounting standards require the organization to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The organization examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. Tax years ended after june 30, 2020 are open to audit for both federal and state purposes.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 19,935. Rhs re activity 1,746,697. Loss on disposal of assets 1,600.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 19,935. Rhs re activity 566,661. Loss on disposal of assets 1,600.”

Raw XML AppendixShowing 400 of 917 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/Desc0HERRON HIGH SCHOOL, INC. (D/B/A HERRON CLASSICAL SCHOOLS) IS A NETWORK OF CHARTER SCHOOLS, OPERATING HERRON HIGH SCHOOL, HERRON-RIVERSIDE HIGH SCHOOL, AND HERRON PREPARATORY ACADEMY. HERRON CLASSICAL SCHOOLS PROVIDES PUBLIC, K-12 EDUCATION THROUGH A CLASSICAL, LIBERAL ARTS CURRICULUM. HCS' CURRICULUM IS STRUCTURED AROUND A HISTORICAL TIMELINE WHICH EMPHASIZES THE CLASSIC ART AND LITERATURE OF MANY CULTURES. FOR THE 2023-2024 SCHOOL YEAR, THE SCHOOLS SERVED OVER 1,700 STUDENTS DURING THE ACADEMIC YEAR.
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IRS990/Form990PartVIISectionAGrp/PersonNm2ADRIAN MILLER
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IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL ALLEN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, BOARD OF DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT, BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER, BOARD OF DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY, BOARD OF DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT, ACADEMICS
IRS990/Form990PartVIISectionAGrp/TitleTxt21VICE PRESIDENT, OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt22HEAD OF SCHOOL, HERRON HIG
IRS990/Form990PartVIISectionAGrp/TitleTxt23HEAD OF SCHOOL, HERRON-RIV
IRS990/Form990PartVIISectionAGrp/TitleTxt24HEAD OF SCHOOL, HERRON PRE
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IRS990/MissionDesc0HERRON HIGH SCHOOL PARTNERS WITH FAMILIES AND THE COMMUNITY TO PROVIDE A CLASSICAL LIBERAL ARTS EDUCATION THAT INTEGRATES KNOWLEDGE, INSPIRES CHARACTER AND VALUES COMMUNITY SERVICE.
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