Civic Intelligence

Japhet School Incorporated

990 • Fiscal year 2019 • EIN 38-2118393

Sep 01, 2018 to Aug 31, 2019 • Filed on Feb 08, 2021

Organization ProfileWWW.JAPHETSCHOOL.ORG

View Organization Page

839 S Crooks RoadClawson, MI 48017

(248) 585-9150

Siviq Scores

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

Liabilities / Assets

65th percentile

0.20x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.71x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

38th percentile

-0.2%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,500

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

30th percentile

-2.2%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$3,064,780

Down $70,391 (-2.2%) from 2018

Net Assets

Down

$2,441,899

Down $1,858 (-0.1%) from 2018

Liabilities

Down

$622,881

Down $68,533 (-9.9%) from 2018

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin38th percentile

Revenue

Down

$878,818

Down $291,513 (-25%) from 2018

Expenses

Up

$880,676

Up $605 (+0.1%) from 2018

Net Income

Down

-$1,858

Down $292,118 (-101%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,333,410Liabilities 2010: $36,226Net Assets 2010: $1,297,1842010Assets 2011: $1,450,098Liabilities 2011: $131,331Net Assets 2011: $1,318,7672011Assets 2012: $1,510,683Liabilities 2012: $133,640Net Assets 2012: $1,377,0432012Assets 2013: $3,199,557Liabilities 2013: $1,628,192Net Assets 2013: $1,571,3652013Assets 2014: $3,249,296Liabilities 2014: $1,507,329Net Assets 2014: $1,741,9672014Assets 2015: $3,132,177Liabilities 2015: $1,428,766Net Assets 2015: $1,703,4112015Assets 2016: $3,392,518Liabilities 2016: $1,489,493Net Assets 2016: $1,903,0252016Assets 2017: $3,544,527Liabilities 2017: $1,391,030Net Assets 2017: $2,153,4972017Assets 2018: $3,135,171Liabilities 2018: $691,414Net Assets 2018: $2,443,7572018Assets 2019: $3,064,780Liabilities 2019: $622,881Net Assets 2019: $2,441,8992019Assets 2020: $2,986,122Liabilities 2020: $638,588Net Assets 2020: $2,347,5342020Assets 2021: $2,965,866Liabilities 2021: $386,376Net Assets 2021: $2,579,4902021Assets 2022: $2,798,422Liabilities 2022: $334,435Net Assets 2022: $2,463,9872022Assets 2023: $3,090,674Liabilities 2023: $122,816Net Assets 2023: $2,967,8582023Assets 2024: $3,190,959Liabilities 2024: $349,069Net Assets 2024: $2,841,8902024

Highlighted filing

2019

Assets$3,064,780
Liabilities$622,881
Net Assets$2,441,899
Open 2019 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $776,5912010Expenses 2011: $841,4872011Revenue 2012: $968,642Expenses 2012: $910,366Net Income 2012: $58,2762012Revenue 2013: $1,079,199Expenses 2013: $884,877Net Income 2013: $194,3222013Revenue 2014: $1,083,235Expenses 2014: $912,633Net Income 2014: $170,6022014Revenue 2015: $904,115Expenses 2015: $942,671Net Income 2015: -$38,5562015Revenue 2016: $1,127,883Expenses 2016: $928,269Net Income 2016: $199,6142016Revenue 2017: $1,194,745Expenses 2017: $944,273Net Income 2017: $250,4722017Revenue 2018: $1,170,331Expenses 2018: $880,071Net Income 2018: $290,2602018Revenue 2019: $878,818Expenses 2019: $880,676Net Income 2019: -$1,8582019Revenue 2020: $849,037Expenses 2020: $963,808Net Income 2020: -$114,7712020Revenue 2021: $1,140,445Expenses 2021: $910,490Net Income 2021: $229,9552021Revenue 2022: $881,482Expenses 2022: $896,820Net Income 2022: -$15,3382022Revenue 2023: $1,488,746Expenses 2023: $984,875Net Income 2023: $503,8712023Revenue 2024: $948,745Expenses 2024: $1,084,713Net Income 2024: -$135,9682024

Highlighted filing

2019

Revenue$878,818
Expenses$880,676
Net Income-$1,858
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Feb 8, 2021
Return Version
2018v3.1
Gross Receipts
$895,614
Mission and Program Overview

Mission

Japhet school is an independent school accredited by independent schools association of central states. We serve students in preschool through 8th grade with a low student-to-teacher ratio. Integrated with academics is an award-winning character curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,469,705$1,453,560▼ $16,145
Investments in Publicly Traded Securities$1,437,943$1,438,934▲ $991
Loans From Officers Directors$506,947$456,947▼ $50,000
Cash and Non-Interest-Bearing Accounts$189,423--
Savings and Temporary Cash Investments$36,100$168,998▲ $132,898
Accounts Receivable-$29,605-
Intangible Assets$2,000--
Total Assets$3,135,171$3,091,097▼ $44,074
Liabilities
Deferred Revenue$184,330$170,451▼ $13,879
Accounts Payable and Accrued Expenses$137$1,394▲ $1,257
Total Liabilities$691,414$628,792▼ $62,622
Net Assets / Fund Balance
Unrestricted Net Assets$1,058,141$1,024,708▼ $33,433
Permanently Rstr Net Assets$803,447$817,747▲ $14,300
Temporarily Rstr Net Assets$582,169$619,850▲ $37,681
Total Net Assets Fund Balance$2,443,757$2,462,305▲ $18,548
Total Liabilities and Net Assets / Fund Balance$3,135,171$3,091,097▼ $44,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,325,896$243,983$1,569,879
Equipment$6,085$119,203$125,288
Land$94,235-$94,235
Other Land Buildings$27,344-$27,344

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$803,446-▲ $14,301-$817,747
2018$861,473-▼ $58,027-$803,446
2017$812,034-▲ $49,439-$861,473
2016$797,699$10,000▲ $19,335-$812,034
2015$845,508$6,589▼ $19,398-$797,699
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kerri VizenaHead of SchoolFT$73,500$73,500

Board Members and Trustees

NameTitle
Susie GolbiwPresidenttrustee
Sheila ChapsVice Presidenttrustee
Bruce KaslSecretarytrustee
Jay SchmittTreasurertrustee
Cheryl HaithcoTrustee
Dan CommerTrustee
Denise DeaneTrustee
Esther Sebring DusenberryTrustee
Stacey SitarekTrustee
Susan AutenTrustee
Susan EllithorpeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$306,405
Program Service Revenue
$513,361
Investment Income
$27,408
Other Revenue
$26,780
All Other Contributions
$306,405
Change in Net Assets
$18,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$599,628
Other Expenses$255,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,503$215,682-$550,185
All Other Expenses$50,072$8,621-$58,693
Occupancy-$47,744-$47,744
Depreciation Depletion$43,097$391-$43,488
Payroll Taxes$26,021$16,778-$42,799
Advertising-$30,193-$30,193
Interest-$22,073-$22,073
Insurance-$13,074-$13,074
Office Expenses-$8,199-$8,199
Pension Plan Contributions$4,039$2,605-$6,644
Fees for Services Accounting-$3,750-$3,750
Other Expenses-$2,905-$2,905
Fees for Services Other-$2,341-$2,341
Fees for Service Investment Mgmnt Fees-$5-$5
Total Functional Expenses$457,732$397,674$0$855,406
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,660
Fundraising Gross Income$21,337
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$16,594$16,594$11,805$4,789
Spring Gala$4,743$4,743$2,000$2,743
Total Events$21,337$21,337$21,660$-323
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$506,947$456,947▼ $50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

“All trustee meeting deliberations are contemporaneously recorded, then transcribed. Copies of all meeting minutes are distributed to each member of the board prior to the next meeting, then discussed and approved at the next meeting.”

Form 990 governing body review Part VI line 11

“The head of school reviewed the 990 with the cpa preparer prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“When a conflict arises, the individual with the conflict is expected to disclose in writing the existence and nature of the conflict. There must be disclosure of any relationship with, or to, any person, corporation, or other entity with whom the school proposes to enter into a contract or other transaction that will or may result in financial gain or advantage to the trustee or employee as a result of that relationship. Good faith in all transactions shall be exercised. A strict rule of honest and fair dealing between trustees and employees of the school and the organization shall be upheld. No affiliate of the school shall use their position or knowledge gained therefrom to create a conflict of interest.”

Governing documents etc available to public Part VI line 19

“Japhet is in the process of developing procedures and policies related to availability of documents, plicies and financial statements.”

Filing and Contact Details

Filer

Filer Name
Japhet School Inc
EIN
38-2118393
Address
839 S CROOKS ROAD, CLAWSON, MI 48017

Signing Officer

Name
Kerri Vizena
Title
Head of School
Phone
2485859150
Signed
2021-02-08
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
25

Preparer

Firm
David Duffy CPA Pllc
Address
26622 WOODWARD AVE STE 250, ROYAL OAK, MI 48067
Preparer
David L Duffy CPA
Phone
2485428340
Supplemental Narrative

Additional Explanations

Amended return information

“Return is being amended to incorporate audit adjustments to revenues and expenses.”

Raw XML AppendixShowing 400 of 475 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0137
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01394
IRS990/AccountsReceivableGrp/EOYAmt029605
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0JAPHET SCHOOL IS AN INDEPENDENT SCHOOL ACCREDITED BY INDEPENDENT SCHOOLS ASSOCIATION OF CENTRAL STATES. WE SERVE STUDENTS IN PRESCHOOL THROUGH 8TH GRADE WITH A LOW STUDENT-TO-TEACHER RATIO. INTEGRATED WITH ACADEMICS IS AN AWARD-WINNING CHARACTER CURRICULUM.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt030193
IRS990/AdvertisingGrp/TotalAmt030193
IRS990/AllOtherContributionsAmt0306405
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08621
IRS990/AllOtherExpensesGrp/ProgramServicesAmt050072
IRS990/AllOtherExpensesGrp/TotalAmt058693
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0PENNY WITT
IRS990/BooksInCareOfDetail/PhoneNum02485859150
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0839 CROOKS ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLAWSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048017
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0189423
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0306405
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt027408
IRS990/CYOtherExpensesAmt0255778
IRS990/CYOtherRevenueAmt026780
IRS990/CYProgramServiceRevenueAmt0513361
IRS990/CYRevenuesLessExpensesAmt018548
IRS990/CYSalariesCompEmpBnftPaidAmt0599628
IRS990/CYTotalExpensesAmt0855406
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0873954
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0184330
IRS990/DeferredRevenueGrp/EOYAmt0170451
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0391
IRS990/DepreciationDepletionGrp/ProgramServicesAmt043097
IRS990/DepreciationDepletionGrp/TotalAmt043488
IRS990/Desc0JAPHET SCHOOL PROVIDES SCHOOLING FOR PRE-SCHOOL THROUGH 8TH GRADE, CHILDCARE, AND SPECIAL ENRICHMENT AND SUMMER PROGRAMS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0457732
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03750
IRS990/FeesForServicesAccountingGrp/TotalAmt03750
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02341
IRS990/FeesForServicesOtherGrp/TotalAmt02341
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt05
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt05
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt94.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN ELLITHORPE
IRS990/Form990PartVIISectionAGrp/PersonNm1JAY SCHMITT
IRS990/Form990PartVIISectionAGrp/PersonNm2SHEILA CHAPS
IRS990/Form990PartVIISectionAGrp/PersonNm3BRUCE KASL
IRS990/Form990PartVIISectionAGrp/PersonNm4DENISE DEANE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHERYL HAITHCO
IRS990/Form990PartVIISectionAGrp/PersonNm6ESTHER SEBRING DUSENBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN AUTEN
IRS990/Form990PartVIISectionAGrp/PersonNm8DAN COMMER
IRS990/Form990PartVIISectionAGrp/PersonNm9SUSIE GOLBIW
IRS990/Form990PartVIISectionAGrp/PersonNm10STACEY SITAREK
IRS990/Form990PartVIISectionAGrp/PersonNm11KERRI VIZENA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1173500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURERTRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENTTRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARYTRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENTTRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11HEAD OF SCHOOL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt021660
IRS990/FundraisingGrossIncomeAmt021337
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0895614
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt013074
IRS990/InsuranceGrp/TotalAmt013074
IRS990/IntangibleAssetsGrp/BOYAmt02000
IRS990/InterestGrp/ManagementAndGeneralAmt022073
IRS990/InterestGrp/TotalAmt022073
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt027408
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027408
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01437943
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01438934
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0363186
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01469705
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01453560
IRS990/LandBldgEquipCostOrOtherBssAmt01816746
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0506947
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0456947
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0JAPHET SCHOOL IS AN INDEPENDENT SCHOOL ACCREDITED BY INDEPENDENT SCHOOLS ASSOCIATION OF CENTRAL STATES. WE SERVE STUDENTS IN PRESCHOOL THROUGH 8TH GRADE WITH A LOW STUDENT-TO-TEACHER RATIO. INTEGRATED WITH ACADEMICS IS AN AWARD-WINNING CHARACTER CURRICULUM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02443757
IRS990/NetAssetsOrFundBalancesEOYAmt02462305
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-323
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-323
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt047744
IRS990/OccupancyGrp/TotalAmt047744
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08199
IRS990/OfficeExpensesGrp/TotalAmt08199
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Conference and hospitality
IRS990/OtherExpensesGrp/Desc1Printing
IRS990/OtherExpensesGrp/Desc2Bank charges
IRS990/OtherExpensesGrp/Desc3Payroll service charges
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01952
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16399
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt214962
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32905
IRS990/OtherExpensesGrp/TotalAmt01952
IRS990/OtherExpensesGrp/TotalAmt16399
IRS990/OtherExpensesGrp/TotalAmt214962
IRS990/OtherExpensesGrp/TotalAmt32905
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0OTHER ACTIVITY FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027103
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027103
IRS990/OtherRevenueTotalAmt027103
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0215682
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0334503
IRS990/OtherSalariesAndWagesGrp/TotalAmt0550185
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016778
IRS990/PayrollTaxesGrp/ProgramServicesAmt026021
IRS990/PayrollTaxesGrp/TotalAmt042799
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02605
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04039
IRS990/PensionPlanContributionsGrp/TotalAmt06644
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0803447
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0817747
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0513361
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0513361
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0486290
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0268644
IRS990/PYOtherRevenueAmt011918
IRS990/PYProgramServiceRevenueAmt0672123
IRS990/PYRevenuesLessExpensesAmt0290260
IRS990/PYSalariesCompEmpBnftPaidAmt0611427
IRS990/PYTotalExpensesAmt0880071
IRS990/PYTotalRevenueAmt01170331
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0567872
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0168998
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01325896
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243983
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01569879
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0803446
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0817747
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt014301
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0861473
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0803446
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-58027
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0812034
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0861473
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049439
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0797699
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0812034
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt015000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019335
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0845508
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06589
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0797699
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt035000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-19398
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06085
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0119203
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125288
IRS990ScheduleD/LandGrp/BookValueAmt094235
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt094235
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027344
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027344
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01453560
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/DirectExpenseSummaryEventsAmt021660
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPRING GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021337
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021337
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-323
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07855
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021660
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011805
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0456947
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUILDING RENOVATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0550000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ANN NICHOLSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER TRUSTEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0456947
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN IS BEING AMENDED TO INCORPORATE AUDIT ADJUSTMENTS TO REVENUES AND EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TRUSTEE MEETING DELIBERATIONS ARE CONTEMPORANEOUSLY RECORDED, THEN TRANSCRIBED. COPIES OF ALL MEETING MINUTES ARE DISTRIBUTED TO EACH MEMBER OF THE BOARD PRIOR TO THE NEXT MEETING, THEN DISCUSSED AND APPROVED AT THE NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HEAD OF SCHOOL REVIEWED THE 990 WITH THE CPA PREPARER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN A CONFLICT ARISES, THE INDIVIDUAL WITH THE CONFLICT IS EXPECTED TO DISCLOSE IN WRITING THE EXISTENCE AND NATURE OF THE CONFLICT. THERE MUST BE DISCLOSURE OF ANY RELATIONSHIP WITH, OR TO, ANY PERSON, CORPORATION, OR OTHER ENTITY WITH WHOM THE SCHOOL PROPOSES TO ENTER INTO A CONTRACT OR OTHER TRANSACTION THAT WILL OR MAY RESULT IN FINANCIAL GAIN OR ADVANTAGE TO THE TRUSTEE OR EMPLOYEE AS A RESULT OF THAT RELATIONSHIP. GOOD FAITH IN ALL TRANSACTIONS SHALL BE EXERCISED. A STRICT RULE OF HONEST AND FAIR DEALING BETWEEN TRUSTEES AND EMPLOYEES OF THE SCHOOL AND THE ORGANIZATION SHALL BE UPHELD. NO AFFILIATE OF THE SCHOOL SHALL USE THEIR POSITION OR KNOWLEDGE GAINED THEREFROM TO CREATE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JAPHET IS IN THE PROCESS OF DEVELOPING PROCEDURES AND POLICIES RELATED TO AVAILABILITY OF DOCUMENTS, PLICIES AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,064,780
Liabilities
$622,881
Net assets
$2,441,899
Revenue
$878,818
Expenses
$880,676
Net income
-$1,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.35$2.84$0.95$1.08$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.09$0.12$2.97$1.49$0.98$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.33$2.46$0.88$0.90$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.97$0.39$2.58$1.14$0.91$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.99$0.64$2.35$0.85$0.96$0.11
2019Detailed filing. Detailed filing data is available for this year.$3.06$0.62$2.44$0.88$0.88$0.00
2018Detailed filing. Detailed filing data is available for this year.$3.14$0.69$2.44$1.17$0.88$0.29
2017Detailed filing. Detailed filing data is available for this year.$3.54$1.39$2.15$1.19$0.94$0.25
2016Detailed filing. Detailed filing data is available for this year.$3.39$1.49$1.90$1.13$0.93$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.13$1.43$1.70$0.90$0.94$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.25$1.51$1.74$1.08$0.91$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$1.63$1.57$1.08$0.88$0.19
2012Summary only. Only limited summary data is available for this year.$1.51$0.13$1.38$0.97$0.91$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.13$1.32$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.04$1.30$0.78