Civic Intelligence

Rudolf Steiner School Association of Ann Arbor

EIN 38-2242069 • 501(c)3 • Ann Arbor, MI

View Organization Page

Profile

The school's main objective is to provide a complete waldorf education for children, preschool through twelfth grade. In addition, before-care, after-care and summer day camps are provided.

2230 Pontiac TrailAnn Arbor, MI 48105

www.steinerschool.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.31x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.47x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.2%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$104,556

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.3%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-2.3%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$12,282,056

Up $1,087,260 (+9.7%) from 2022

Liabilities

Down

$4,328,153

Down $2,715 (-0.1%) from 2022

Net Assets

Up

$7,953,903

Up $1,089,975 (+16%) from 2022

Operations
Liabilities / Revenue68th percentileNet Margin32nd percentile

Revenue

Up

$7,802,133

Up $585,375 (+8.1%) from 2022

Expenses

Up

$6,730,445

Up $470,417 (+7.5%) from 2022

Net Income

Up

$1,071,688

Up $114,958 (+12%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,804,846Liabilities 2011: $4,075,905Net Assets 2011: $1,728,9412011Assets 2012: $5,524,311Liabilities 2012: $4,079,222Net Assets 2012: $1,445,0892012Assets 2013: $5,593,470Liabilities 2013: $3,903,993Net Assets 2013: $1,689,4772013Assets 2014: $6,037,440Liabilities 2014: $4,110,465Net Assets 2014: $1,926,9752014Assets 2015: $6,562,086Liabilities 2015: $4,340,321Net Assets 2015: $2,221,7652015Assets 2016: $6,903,208Liabilities 2016: $3,981,163Net Assets 2016: $2,922,0452016Assets 2017: $7,625,262Liabilities 2017: $3,856,737Net Assets 2017: $3,768,5252017Assets 2018: $10,165,347Liabilities 2018: $5,487,611Net Assets 2018: $4,677,7362018Assets 2019: $10,582,229Liabilities 2019: $5,530,452Net Assets 2019: $5,051,7772019Assets 2020: $10,664,431Liabilities 2020: $5,556,321Net Assets 2020: $5,108,1102020Assets 2021: $10,967,690Liabilities 2021: $4,995,626Net Assets 2021: $5,972,0642021Assets 2022: $11,194,796Liabilities 2022: $4,330,868Net Assets 2022: $6,863,9282022Assets 2023: $12,282,056Liabilities 2023: $4,328,153Net Assets 2023: $7,953,9032023

Latest loaded filing

2023

Assets$12,282,056
Liabilities$4,328,153
Net Assets$7,953,903
Open 2023 Filing

Operations Trend

Revenue Growth29th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,954,168Expenses 2011: $3,937,331Net Income 2011: $16,8372011Revenue 2012: $4,386,887Expenses 2012: $4,396,114Net Income 2012: -$9,2272012Revenue 2013: $4,839,410Expenses 2013: $4,595,022Net Income 2013: $244,3882013Revenue 2014: $4,846,163Expenses 2014: $4,608,665Net Income 2014: $237,4982014Revenue 2015: $4,769,622Expenses 2015: $4,474,832Net Income 2015: $294,7902015Revenue 2016: $4,293,467Expenses 2016: $4,218,886Net Income 2016: $74,5812016Revenue 2017: $5,366,061Expenses 2017: $4,534,348Net Income 2017: $831,7132017Revenue 2018: $5,140,604Expenses 2018: $4,237,051Net Income 2018: $903,5532018Revenue 2019: $4,778,934Expenses 2019: $4,407,043Net Income 2019: $371,8912019Revenue 2020: $5,948,715Expenses 2020: $5,888,241Net Income 2020: $60,4742020Revenue 2021: $6,440,833Expenses 2021: $5,620,333Net Income 2021: $820,5002021Revenue 2022: $7,216,758Expenses 2022: $6,260,028Net Income 2022: $956,7302022Revenue 2023: $7,802,133Expenses 2023: $6,730,445Net Income 2023: $1,071,6882023

Latest loaded filing

2023

Revenue$7,802,133
Expenses$6,730,445
Net Income$1,071,688
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$4.33$7.95$7.80$6.73$1.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$4.33$6.86$7.22$6.26$0.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$5.00$5.97$6.44$5.62$0.82
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$5.56$5.11$5.95$5.89$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$5.53$5.05$4.78$4.41$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$5.49$4.68$5.14$4.24$0.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.63$3.86$3.77$5.37$4.53$0.83
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.90$3.98$2.92$4.29$4.22$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.56$4.34$2.22$4.77$4.47$0.29
2014Detailed filing. Detailed filing data is available for this year.$6.04$4.11$1.93$4.85$4.61$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$3.90$1.69$4.84$4.60$0.24
2012Summary only. Only limited summary data is available for this year.$5.52$4.08$1.45$4.39$4.40$0.01
2011Summary only. Only limited summary data is available for this year.$5.80$4.08$1.73$3.95$3.94$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 21, 2023
Return Version
2021v4.0
Gross Receipts
$7,254,637
Mission and Program Overview

Mission

The Schools main objective is to provide a complete Waldorf education for children, preschool through twelfth grade. In addition, before-care, after-care and summer day camps are provided.

To provide a complete waldorf education for children, preschool through twelfth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,822,362$6,629,086▼ $193,276
Savings and Temporary Cash Investments$3,577,873$4,033,505▲ $455,632
Investments in Publicly Traded Securities$313,528$269,083▼ $44,445
Cash and Non-Interest-Bearing Accounts$84,485$101,240▲ $16,755
Intangible Assets$105,093$98,625▼ $6,468
Accounts Receivable$13,406$49,619▲ $36,213
Pledges and Grants Receivable$37,560$6,884▼ $30,676
Prepaid Expenses and Deferred Charges$13,383$6,754▼ $6,629
Total Assets$10,967,690$11,194,796▲ $227,106
Liabilities
Tax Exempt Bond Liabilities$4,057,794$3,879,710▼ $178,084
Other Liabilities$159,400$170,110▲ $10,710
Deferred Revenue$500,528$158,732▼ $341,796
Unsecured Notes Loans Payable$150,000--
Accounts Payable and Accrued Expenses$127,904$122,316▼ $5,588
Total Liabilities$4,995,626$4,330,868▼ $664,758
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,068,791$5,834,427▲ $765,636
Net Assets With Donor Restrictions$903,273$1,029,501▲ $126,228
Total Net Assets Fund Balance$5,972,064$6,863,928▲ $891,864
Total Liabilities and Net Assets / Fund Balance$10,967,690$11,194,796▲ $227,106

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,675,204$2,157,492$7,832,696
Other Land Buildings$183,186$630,807$813,993
Land$645,122-$645,122
Equipment$125,574$414,426$540,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$313,529-▼ $44,446-$269,083
2021$247,336-▲ $66,193-$313,529
2020$243,885-▲ $3,451-$247,336
2019$232,004-▲ $11,881-$243,885
2018$217,865-▲ $14,139-$232,004
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sian Owen-cruiseSchool AdminFT$62,900$9,097$71,997
Gary BanksTrusteePT$59,940$7,064$67,004
Carolyn RaschkeFinance ManaPT$52,044-$52,044
Paul TrombleyTrusteePT$44,033$241$44,274
Sara DeonTrusteePT$596-$596

Board Members and Trustees

NameTitle
Don RemboskiPresident
Anni Fox ManigliaTrustee
Elizabeth HeadTrustee
Tim StandkeTrustee
Knut HillSecretary
Jim MccauleyTreasurer
Heather RindelsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$927,761
Program Service Revenue
$6,266,719
Investment Income
$25,395
Other Revenue
$-3,117
All Other Contributions
$927,761
Change in Net Assets
$956,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,214,196
Revenue Not Reported on Financial Statements
$2,562
Revenue Not Reported on Form 990
$-2,073,151
Total Revenue per Audited Statements
$5,141,045
Total Revenue per Form 990
$7,216,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,882,311
Grants and Similar Amounts Paid$2,008,285
Other Expenses$1,369,432
Total Fundraising Expense$103,106
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,969,355$227,811$74,743$2,271,909
Grants to Domestic Individuals$2,008,285--$2,008,285
Occupancy$281,672$2,871$1,230$285,773
Depreciation Depletion$224,639$3,306-$227,945
Current Officers, Directors, Trustees, and Key Employees$123,439$96,074-$219,513
Other Employee Benefits$179,215$23,424$578$203,217
Payroll Taxes$157,645$24,397$5,630$187,672
Interest$135,907--$135,907
Information Technology$70,434$10,686$15,128$96,248
Fees for Services Other$57,826$12,685$136$70,647
Office Expenses$41,002$6,184$1,531$48,717
Advertising$37,358$4,267-$41,625
Insurance$39,175$417$417$40,009
Conferences and Meetings$26,066$4,762$2,396$33,224
Other Expenses$17,743-$684$17,743
Fees for Service Investment Mgmnt Fees-$2,562-$2,562
All Other Expenses$1,766-$633$2,399
Total Functional Expenses$5,737,476$419,446$103,106$6,260,028

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,260,028
Expenses per Audited Statements$6,257,466
Total Expenses per Audited Statements$4,249,181
Expenses Not Reported on Financial Statements$2,562
Expenses Not Reported on Form 990$-2,008,285
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,528
Fundraising Gross Income$6,411
Professional Fundraising Fees$0
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
Cassandra StandkeWife of TrusteeEmployeeNo$46,400
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DEPOSITS/PREPAIDS:ENROLLMENT DEPOSIT$170,100
Deferred Revenue$10

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMichigan Finance Authority2017-09-29$4,500,000CONSTRUCT & EQUIP SCHOOL

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,500,000---

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
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The finance manager provides the 990 to certain members of the finance committee for review and approval prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization distributes the policy annually and requires the policy to be reviewed by each board member.”

Form 990, Page 6, Part VI, Line 15A

“School uses documented standard to set the original salary for persons when they are hired. There is an annual review system in place and increase/decreases in pay are based on the economic situtation of the school and changes in the employee's education and/or experience. At times, comparisons are completed against private schools of similiar size and type.”

Form 990, Page 6, Part VI, Line 15B

“Use documented standard to set the original salary for persons when they are hired. There is an annual review system in place and increase/decreases in pay are based on the economic situtation of the school and changes in the employee's education and/or experience. At times, comparisons are completed against private schools of similiar size and type.”

Form 990, Page 6, Part VI, Line 19

“Requests for access to documents, which by law are open to public access, may be made by application to the organization.”

Filing and Contact Details

Filer

Filer Name
The Rudolf Steiner School
EIN
38-2242069
Phone
7346699394
Address
2230 PONTIAC TRAIL, ANN ARBOR, MI 48105

Signing Officer

Name
Carolyn Raschke
Title
Finance Manager
Phone
7346699394
Signed
2023-02-21

Organization Details

Principal Officer
Carolyn Raschke
Formed
1978
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
6
Employees
120
Volunteers
50

Preparer

Firm
Wsr Certified Public Accountants Pc
Address
167 LITTLE LAKE DRIVE PO BOX 238, ANN ARBOR, MI 48106-2389
Preparer
Tava L Finn
Phone
7346622522
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Investment earnings from the funds will be used to support future programs and operations.”

Schedule D, Page 4, Part XI, Line 2D

“Financial assistance to sofe -2,008,285”

Schedule D, Page 4, Part XII, Line 2D

“Financial assistance from soa -2,008,285”

Raw XML AppendixShowing 400 of 567 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
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IRS990/Desc0GENERAL INSTRUCTION - A CONTEMPORARY, CLASSICAL PREK-12 EDUCATION. EARLY CHILDHOOD DEVELOPS SOCIAL AND ORGANIZATIONAL SKILLS FOR LIFELONG LEARNING. GR 1-8 ENGAGES STUDENTS IN DISCOVERY THROUGH CURRICULUM THAT SEAMLESSLY INTEGRATES ACADEMICS AND FINE ARTS WITH TEACHERS WHO SPEND EIGHT FULL YEARS WITH THEIR CLASS. GR 9-12 DEVELOP MORAL, INTELLECTUAL AND AESTHETIC CAPACITY THROUGH FOCUSED INQUIRY IN SEMINAR-STYLE CLASSES TAUGHT BY SPECIALISTS. THE SCHOOL OFFERS STUDENTS THE OPPORTUNITY TO EXPERIENCE A FOREIGN CULTURE DIRECTLY THROUGH EXCHANGE PROGRAMS WITH OTHER WALDORF SCHOOLS ABROAD. OUR SCHOOL VALUES ITS INTERNATIONAL POPULATION AND STRIVES TO BOTH EDUCATE AND LEARN FROM OUR DIVERSE STUDENT POPULATION, BLENDING CULTURES EDUCATIONALLY, SOCIALLY, AND ARTISTICALLY INTO OUR PROGRAM.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT EARNINGS FROM THE FUNDS WILL BE USED TO SUPPORT FUTURE PROGRAMS AND OPERATIONS.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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