Civic Intelligence

Upland Hills School Robert Himburg

990 • Fiscal year 2017 • EIN 38-1961013

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 13, 2017

2575 Indian Lake RoadOxford, MI 48370

(248) 693-2878

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.60x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.90x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.4%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$73,075

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

89th percentile

42%

Faster asset growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,442,180

Up $428,751 (+42%) from 2016

Net Assets

Down

$582,797

Down $51,469 (-8.1%) from 2016

Liabilities

Up

$859,383

Up $480,220 (+127%) from 2016

Revenue

Up

$956,718

Up $96,661 (+11%) from 2016

Expenses

Up

$1,008,187

Up $112,703 (+13%) from 2016

Net Income

Down

-$51,469

Down $16,042 (-45%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $861,329Liabilities 2012: $251,373Net Assets 2012: $609,9562012Assets 2013: $917,896Liabilities 2013: $255,654Net Assets 2013: $662,2422013Assets 2014: $942,936Liabilities 2014: $286,997Net Assets 2014: $655,9392014Assets 2015: $1,010,506Liabilities 2015: $337,083Net Assets 2015: $673,4232015Assets 2016: $1,013,429Liabilities 2016: $379,163Net Assets 2016: $634,2662016Assets 2017: $1,442,180Liabilities 2017: $859,383Net Assets 2017: $582,7972017Assets 2018: $1,490,913Liabilities 2018: $978,895Net Assets 2018: $512,0182018Assets 2019: $1,358,353Liabilities 2019: $857,489Net Assets 2019: $500,8642019Assets 2020: $1,458,096Liabilities 2020: $1,087,218Net Assets 2020: $370,8782020Assets 2021: $1,661,739Liabilities 2021: $1,139,744Net Assets 2021: $521,9952021Assets 2022: $1,668,126Liabilities 2022: $1,051,248Net Assets 2022: $616,8782022Assets 2023: $2,009,604Liabilities 2023: $1,419,260Net Assets 2023: $590,3442023Assets 2024: $1,851,561Liabilities 2024: $1,183,490Net Assets 2024: $668,0712024Assets 2025: $1,743,497Liabilities 2025: $1,159,487Net Assets 2025: $584,0102025

Highlighted filing

2017

Assets$1,442,180
Liabilities$859,383
Net Assets$582,797

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $815,0262012Revenue 2013: $787,806Expenses 2013: $735,520Net Income 2013: $52,2862013Revenue 2014: $805,021Expenses 2014: $811,324Net Income 2014: -$6,3032014Revenue 2015: $800,780Expenses 2015: $783,296Net Income 2015: $17,4842015Revenue 2016: $860,057Expenses 2016: $895,484Net Income 2016: -$35,4272016Revenue 2017: $956,718Expenses 2017: $1,008,187Net Income 2017: -$51,4692017Revenue 2018: $962,987Expenses 2018: $1,033,766Net Income 2018: -$70,7792018Revenue 2019: $1,064,066Expenses 2019: $1,075,220Net Income 2019: -$11,1542019Revenue 2020: $1,022,146Expenses 2020: $1,151,915Net Income 2020: -$129,7692020Revenue 2021: $1,023,521Expenses 2021: $1,062,695Net Income 2021: -$39,1742021Revenue 2022: $1,118,986Expenses 2022: $1,153,797Net Income 2022: -$34,8112022Revenue 2023: $1,298,412Expenses 2023: $1,325,525Net Income 2023: -$27,1132023Revenue 2024: $1,472,986Expenses 2024: $1,394,712Net Income 2024: $78,2742024Revenue 2025: $1,407,695Expenses 2025: $1,493,688Net Income 2025: -$85,9932025

Highlighted filing

2017

Revenue$956,718
Expenses$1,008,187
Net Income-$51,469
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$983,507
Mission and Program Overview

Mission

Education of elementary students - kindergarten through grade 8

ELEMENTARY SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$634,266$582,797▼ $51,469
Accounts Receivable$118,007$536,092▲ $418,085
Land, Buildings, and Equipment, Net$527,253$522,655▼ $4,598
Cash and Non-Interest-Bearing Accounts$205,585$247,610▲ $42,025
Investments in Publicly Traded Securities$94,998$101,830▲ $6,832
Savings and Temporary Cash Investments$47,237$32,925▼ $14,312
Prepaid Expenses and Deferred Charges$20,349$1,068▼ $19,281
Total Assets$1,013,429$1,442,180▲ $428,751
Liabilities
Deferred Revenue$197,021$710,136▲ $513,115
Other Liabilities$176,397$147,952▼ $28,445
Accounts Payable and Accrued Expenses$5,745$1,295▼ $4,450
Total Liabilities$379,163$859,383▲ $480,220
Net Assets / Fund Balance
Total Net Assets Fund Balance$634,266$582,797▼ $51,469
Total Liabilities and Net Assets / Fund Balance$1,013,429$1,442,180▲ $428,751

Asset Categories

AssetBook ValueDepreciationBasis
Land$109,837-$109,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert HimburgDirectorFT$73,075$73,075
Robert CroweStaff Repres-$40,445$40,445
Terry GardnerTrusteeFT$40,280$40,280
Ken WebsterTreasurer-$12,000$12,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$62,792
Program Service Revenue
$867,284
Investment Income
$2,468
Other Revenue
$24,174
All Other Contributions
$62,792
Change in Net Assets
$-51,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$647,794
Other Expenses$360,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$332,034$42,970-$375,004
Current Officers, Directors, Trustees, and Key Employees$165,800--$165,800
Insurance$93,700$2,161-$95,861
Occupancy$49,536$4,899-$54,435
Payroll Taxes$43,727$4,062-$47,789
Other Employee Benefits$46,906--$46,906
Fees for Services Other$2,700$29,874-$32,574
All Other Expenses$12,097$12,274-$24,371
Depreciation Depletion-$23,477-$23,477
Pension Plan Contributions$10,943$1,352-$12,295
Fees for Services Accounting-$9,275-$9,275
Interest-$8,781-$8,781
Other Expenses$5,689$1,896-$7,585
Office Expenses$4,212$417-$4,629
Travel$4,331--$4,331
Advertising-$20-$20
Total Functional Expenses$866,729$141,458$0$1,008,187
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,963
Fundraising Direct Expenses$26,789
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$49,127$49,127$25,180$23,947
Total Events$49,127$49,127$25,180$23,947
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Long Term-chase$119,746
Upland Hills Farm - Land$27,903
Nancy Fund Payable$303
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Organization's process to review form 990, no review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Upland Hills School
EIN
38-1961013
Phone
2486932878
Address
2575 INDIAN LAKE ROAD, OXFORD, MI 48370

Signing Officer

Name
Robert Himburg
Title
Director
Phone
2486932878
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Himburg
Formed
1971
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
11
Employees
17

Preparer

Firm
Mattina Kent & Gibbons Pc
Address
1214 N MAIN ST, ROCHESTER, MI 48307
Preparer
Jennifer J Lundy
Phone
2486019500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Education of elementary students - kindergarten through grade 8

Form 990, Part XI, Line 9

Prior period adjustment 0

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IRS990/PensionPlanContributionsGrp/TotalAmt012295
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020349
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01068
IRS990/PrincipalOfficerNm0ROBERT HIMBURG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITON
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2ECOLOGICAL AWARENESS CENTER
IRS990/ProgramServiceRevenueGrp/Desc3TUITION:APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION:EMPLOYEE GRANDPARENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0920312
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4-11090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0920312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4-11090
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION OF ELEMENTARY STUDENTS - KINDERGARTEN THROUGH GRADE 8
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0165800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033863
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01050
IRS990/PYOtherExpensesAmt0337174
IRS990/PYOtherRevenueAmt041048
IRS990/PYProgramServiceRevenueAmt0784096
IRS990/PYRevenuesLessExpensesAmt0-35427
IRS990/PYSalariesCompEmpBnftPaidAmt0558310
IRS990/PYTotalExpensesAmt0895484
IRS990/PYTotalRevenueAmt0860057
IRS990/ReconcilationRevenueExpnssAmt0-51469
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0634266
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0582797
IRS990/SavingsAndTempCashInvstGrp/BOYAmt047237
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032925
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0109837
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0109837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0119746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE LONG TERM-CHASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UPLAND HILLS FARM - LAND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NANCY FUND PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109837
IRS990ScheduleD/TotalLiabilityAmt0147952
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025180
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049127
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049127
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049127
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049127
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023947
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025180
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025180
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATION OF ELEMENTARY STUDENTS - KINDERGARTEN THROUGH GRADE 8
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990, NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01013429
IRS990/TotalAssetsEOYAmt01442180
IRS990/TotalAssetsGrp/BOYAmt01013429
IRS990/TotalAssetsGrp/EOYAmt01442180
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt062792
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0141458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0866729
IRS990/TotalFunctionalExpensesGrp/TotalAmt01008187
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0379163
IRS990/TotalLiabilitiesEOYAmt0859383
IRS990/TotalLiabilitiesGrp/BOYAmt0379163
IRS990/TotalLiabilitiesGrp/EOYAmt0859383
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0634266
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0582797
IRS990/TotalOtherProgSrvcExpenseAmt0165800
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0-68363
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0-68363
IRS990/TotalProgramServiceExpensesAmt0866729
IRS990/TotalProgramServiceRevenueAmt0867284
IRS990/TotalReportableCompFromOrgAmt0165800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0869752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0956718
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01013429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01442180
IRS990/TravelGrp/ProgramServicesAmt04331
IRS990/TravelGrp/TotalAmt04331
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02575 INDIAN LAKE ROAD
IRS990/USAddress/CityNm0OXFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048370
IRS990/VotingMembersGoverningBodyCnt013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.74$1.16$0.58$1.41$1.49$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.85$1.18$0.67$1.47$1.39$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.01$1.42$0.59$1.30$1.33$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.67$1.05$0.62$1.12$1.15$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.66$1.14$0.52$1.02$1.06$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.46$1.09$0.37$1.02$1.15$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.86$0.50$1.06$1.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.98$0.51$0.96$1.03$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.44$0.86$0.58$0.96$1.01$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.38$0.63$0.86$0.90$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.34$0.67$0.80$0.78$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.29$0.66$0.81$0.81$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.26$0.66$0.79$0.74$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.25$0.61$0.82