Civic Intelligence

Kiskiminetas Springs School

990 • Fiscal year 2021 • EIN 25-0995765

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 02, 2022

Organization ProfileWWW.KISKI.ORG

View Organization Page

1888 Brett LaneSaltsburg, PA 15681

(724) 639-3580

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.26x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.75x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

15th percentile

-3.0%

Higher net margin than 15% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$307,397

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

30th percentile

3.3%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$39,139,247

Up $1,264,144 (+3.3%) from 2020

Net Assets

Up

$28,904,855

Up $1,557,446 (+5.7%) from 2020

Liabilities

Down

$10,234,392

Down $293,302 (-2.8%) from 2020

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin15th percentile

Revenue

Down

$13,709,758

Down $2,082,144 (-13%) from 2020

Expenses

Down

$14,118,626

Down $1,792,452 (-11%) from 2020

Net Income

Down

-$408,868

Down $289,692 (-243%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2010: $22,332,056Liabilities 2010: $5,665,027Net Assets 2010: $16,667,0292010Assets 2012: $23,565,689Liabilities 2012: $6,684,694Net Assets 2012: $16,880,9952012Assets 2013: $27,459,548Liabilities 2013: $6,711,622Net Assets 2013: $20,747,9262013Assets 2014: $29,386,653Liabilities 2014: $7,515,399Net Assets 2014: $21,871,2542014Assets 2015: $33,464,711Liabilities 2015: $8,652,443Net Assets 2015: $24,812,2682015Assets 2016: $38,780,502Liabilities 2016: $12,686,863Net Assets 2016: $26,093,6392016Assets 2017: $38,964,275Liabilities 2017: $12,402,040Net Assets 2017: $26,562,2352017Assets 2018: $41,865,124Liabilities 2018: $12,906,079Net Assets 2018: $28,959,0452018Assets 2019: $40,661,578Liabilities 2019: $12,649,058Net Assets 2019: $28,012,5202019Assets 2020: $37,875,103Liabilities 2020: $10,527,694Net Assets 2020: $27,347,4092020Assets 2021: $39,139,247Liabilities 2021: $10,234,392Net Assets 2021: $28,904,8552021Assets 2022: $35,005,019Liabilities 2022: $11,415,115Net Assets 2022: $23,589,9042022Assets 2023: $34,906,817Liabilities 2023: $11,158,930Net Assets 2023: $23,747,8872023Assets 2024: $36,249,143Liabilities 2024: $13,745,565Net Assets 2024: $22,503,5782024

Highlighted filing

2021

Assets$39,139,247
Liabilities$10,234,392
Net Assets$28,904,855
Open 2021 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $10,138,3512010Expenses 2012: $11,120,0262012Expenses 2013: $13,876,6722013Revenue 2014: $13,293,102Expenses 2014: $15,558,015Net Income 2014: -$2,264,9132014Revenue 2015: $16,687,211Expenses 2015: $17,409,907Net Income 2015: -$722,6962015Revenue 2016: $16,602,939Expenses 2016: $20,284,243Net Income 2016: -$3,681,3042016Revenue 2017: $14,041,394Expenses 2017: $16,057,390Net Income 2017: -$2,015,9962017Revenue 2018: $16,816,171Expenses 2018: $15,500,162Net Income 2018: $1,316,0092018Revenue 2019: $15,184,000Expenses 2019: $16,748,164Net Income 2019: -$1,564,1642019Revenue 2020: $15,791,902Expenses 2020: $15,911,078Net Income 2020: -$119,1762020Revenue 2021: $13,709,758Expenses 2021: $14,118,626Net Income 2021: -$408,8682021Revenue 2022: $12,623,859Expenses 2022: $15,437,915Net Income 2022: -$2,814,0562022Revenue 2023: $14,043,348Expenses 2023: $15,171,472Net Income 2023: -$1,128,1242023Revenue 2024: $14,643,631Expenses 2024: $16,392,531Net Income 2024: -$1,748,9002024

Highlighted filing

2021

Revenue$13,709,758
Expenses$14,118,626
Net Income-$408,868
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 2, 2022
Return Version
2020v4.2
Gross Receipts
$13,820,106
Mission and Program Overview

Mission

The mission of the kiski school is to prepare young men to succeed in college and in life.

To prepare boys for college and life

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,848,802$21,907,891▼ $940,911
Investments in Publicly Traded Securities$8,946,308$11,414,801▲ $2,468,493
Accounts Receivable$2,056,162$2,894,580▲ $838,418
Investments Other Securities$1,019,635$1,246,781▲ $227,146
Pledges and Grants Receivable$1,358,428$633,548▼ $724,880
Savings and Temporary Cash Investments$1,219,932$570,868▼ $649,064
Prepaid Expenses and Deferred Charges$178,478$195,002▲ $16,524
Inventories for Sale or Use$118,168$123,858▲ $5,690
Cash and Non-Interest-Bearing Accounts$7,500$7,500→ $0
Total Assets$37,875,103$39,139,247▲ $1,264,144
Other Assets Total$121,690$144,418▲ $22,728
Liabilities
Unsecured Notes Loans Payable$50,436$7,196,557▲ $7,146,121
Tax Exempt Bond Liabilities$3,834,604$0▼ $3,834,604
Other Liabilities$5,882,107$2,748,447▼ $3,133,660
Accounts Payable and Accrued Expenses$760,547$289,388▼ $471,159
Total Liabilities$10,527,694$10,234,392▼ $293,302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,664,235$15,349,553▼ $314,682
Net Assets With Donor Restrictions$11,683,174$13,555,302▲ $1,872,128
Total Net Assets Fund Balance$27,347,409$28,904,855▲ $1,557,446
Total Liabilities and Net Assets / Fund Balance$37,875,103$39,139,247▲ $1,264,144

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,394,150$16,754,318$37,148,468
Equipment$602,487$4,866,482$5,468,969
Land$721,907-$721,907
Other Land Buildings$189,347-$189,347

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$12,244,873$819,725▲ $2,467,130-$14,920,010
2019$11,438,899$1,019,879▲ $234,512-$12,244,873
2018$9,826,946$1,662,776▲ $382,618-$11,438,899
2017$8,748,350$836,202▲ $677,139-$9,826,946
2016$8,318,666$5,400▲ $949,544-$8,748,350
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher BrueningsenHead of SchoolFT$266,569$40,828$307,397
Steven SzilagyiAssoicate Head of SchoolFT$220,442$68,942$289,384
J Gregory ForsytheBusiness Manager/treasurerFT$146,928$33,954$180,882
Adam SchapiroAssociate Head of School for Institutional AdvanceFT$145,413$25,937$171,350
Adam SchapiroAssociate Head of School for Institu-$145,413$25,937$171,350
Deren FinksDirector of College CounseFT$136,749$29,879$166,628
Mark NovomAssociate Head of School/treasurerFT$104,391$30,233$134,624
James GoodDirector of FacilitiesFT$100,273$14,249$114,522

Board Members and Trustees

NameTitle
John JacobChairman
Ellen SwankVice Chairwoman
Amy W HelperTrustee
Arthur Hayes MdTrustee
Carl F KalnowTrustee
Christine Jack TorettiTrustee
Edda Fields-blackTrustee
J Brooks CrozierTrustee
James Moore JrTrustee
John P Boyle IiTrustee
Joseph Orr IiiTrustee
Kristofer RockwellTrustee
Kyle H WebbTrustee
M Dean MositesTrustee
Marc B RobertshawTrustee
Nathan a MccutcheonTrustee
Paul W SikerTrustee
Robert D SandsTrustee
Robert a Gleason JrTrustee
T Caleb SturgesTrustee
Timothy LewisTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Metz Culinary Management INCFood Services2 WOODLAND DRIVE, Dallas, PA 18612$616,157
Csk AdvertisingMarketing Services105 S JEFFERSON ST, Zelienople, PA 16063$131,946
Philadelphia Insurance CompanyLiability Insurance801 E PARK DRIVE, Harrisburg, PA 17111$100,827
Revenue and Support

Revenue Composition

Contributions and Grants
$4,527,111
Program Service Revenue
$8,207,942
Investment Income
$741,914
Other Revenue
$232,791
All Other Contributions
$2,299,566
Change in Net Assets
$-408,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,048,757
Revenue Not Reported on Financial Statements
$4,661,001
Revenue Not Reported on Form 990
$1,966,814
Other Revenue Adjustments
$4,661,001
Total Revenue per Audited Statements
$11,015,571
Total Revenue per Form 990
$13,709,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,056,589
Other Expenses$4,560,804
Grants and Similar Amounts Paid$4,501,233
Total Fundraising Expense$733,406
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$4,501,233--$4,501,233
Other Salaries and Wages$2,442,392$772,430$422,491$3,637,313
Depreciation Depletion$578,515$292,846$87,269$958,630
Occupancy$766,313--$766,313
Other Employee Benefits$348,601$130,933$52,173$531,707
Current Officers, Directors, Trustees, and Key Employees-$517,888-$517,888
Payroll Taxes$188,695$95,663$27,300$311,658
Fees for Services Other$271,537--$271,537
Interest$240,605--$240,605
Advertising$210,753$299$3,296$214,348
Insurance$124,331$81,405-$205,736
Other Expenses$159,268$111,171$79,105$159,268
Pension Plan Contributions$28,992$23,604$5,427$58,023
Total Functional Expenses$10,813,969$2,571,251$733,406$14,118,626

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,118,626
Expenses per Audited Statements$9,458,125
Total Expenses per Audited Statements$9,458,125
Expenses Not Reported on Financial Statements$4,660,501
Other Expense Adjustments$4,660,501
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,350
Fundraising Direct Expenses$21,157
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$59,350$37,350$6,413$30,937
Total Events$59,350$37,350$21,157$16,193
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Tuition Billing$2,748,447
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
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
Yes
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

“The audit committee of the board of trustees has reviewed the form 990 and discussed via conference call. The entire board of trustees was sent a final version of the form 990 prior to filing with the internal revenue service.”

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

“Each trustee and officer is required to sign an annual statement disclosing that they have read the conflict of interest policy and are in agreement with it. In addition, periodic reviews of transactions such as compensation, benefits, and partnership transactions are in accordance with the organizations' policies.”

Form 990, Part VI, Section B, Line 15

“The head of school's compensation was last adjusted to begin fiscal 2021. The compensation amount was reviewed and determined by the compensation committee based upon discussions with other members of the board of trustees and comparable data. This determination was documented in a formal employment contract and board minutes. The salaries of other officers or key employees are also determined in a review by the compensation committee. This was also done to begin fiscal 2021.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents, conflict of interest policy or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Kiskiminetas Springs School
EIN
25-0995765
Phone
7246393580
Address
1888 BRETT LANE, SALTSBURG, PA 15681

Signing Officer

Name
Steve Reubi
Title
Chief Financial Officer
Phone
7246398026
Signed
2022-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Brueningsen
Formed
1888
Legal Domicile
Pa
Voting Board Members
22
Independent Board Members
21
Employees
87
Volunteers
0

Preparer

Firm
Grossman Yanak & Ford Llp
Address
THREE GATEWAY CTR STE 1800, PITTSBURGH, PA 15222
Preparer
Roberta M Ryan
Phone
4123389300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“PLEDGE WRITE OFF -500.”

FORM 990, PART XII, LINE 2C:

“The process did not change from the prior year.”

Form 990, Part XI, Line 5

“227,146 change in value of trust 1,739,668 unrealized gains 1,966,814 total unrealized gains on investments”

Financial Statement Notes

PART X, LINE 2:

“The school accounts for uncertainties in income taxes in accordance with authoritative guidance, which prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The school's federal exempt organization business income tax returns for 2020, 2019, and 2018 remain subject to examination by the irs.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Student aid 4,501,233. Cost of bookstore and special services 159,268. Pledge write off 500.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Cost of bookstore and special services 159,268. Student aid 4,501,233.”

Part III, Line 1A

“In accordance with sfas 116, the school receives collections which are held for public exhibition and education in furtherance of public service rather than financial gain. These collections, which are protected and preserved by the school, are not recorded as revenue and are not recorded as an asset on the balance sheet.”

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IRS990/Form990PartVIISectionAGrp/PersonNm22J GREGORY FORSYTHE
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRWOMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22BUSINESS MANAGER/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt23ASSOCIATE HEAD OF SCHOOL/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt24ASSOICATE HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF COLLEGE COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt26ASSOCIATE HEAD OF SCHOOL FOR INSTITUTIONAL ADVANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF FACILITIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0545012
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1111171
IRS990/OtherExpensesGrp/ProgramServicesAmt0301222

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,139,247
Liabilities
$10,234,392
Net assets
$28,904,855
Revenue
$13,709,758
Expenses
$14,118,626
Net income
-$408,868
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$36.2$13.7$22.5$14.6$16.4$1.75
2023Detailed filing. Detailed filing data is available for this year.$34.9$11.2$23.7$14.0$15.2$1.13
2022Detailed filing. Detailed filing data is available for this year.$35.0$11.4$23.6$12.6$15.4$2.81
2021Detailed filing. Detailed filing data is available for this year.$39.1$10.2$28.9$13.7$14.1$0.41
2020Detailed filing. Detailed filing data is available for this year.$37.9$10.5$27.3$15.8$15.9$0.12
2019Detailed filing. Detailed filing data is available for this year.$40.7$12.6$28.0$15.2$16.7$1.56
2018Detailed filing. Detailed filing data is available for this year.$41.9$12.9$29.0$16.8$15.5$1.32
2017Detailed filing. Detailed filing data is available for this year.$39.0$12.4$26.6$14.0$16.1$2.02
2016Detailed filing. Detailed filing data is available for this year.$38.8$12.7$26.1$16.6$20.3$3.68
2015Detailed filing. Detailed filing data is available for this year.$33.5$8.65$24.8$16.7$17.4$0.72
2014Detailed filing. Detailed filing data is available for this year.$29.4$7.52$21.9$13.3$15.6$2.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$6.71$20.7$13.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$6.68$16.9$11.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$5.67$16.7$10.1