Civic Intelligence

Educational Frontiers Inc DBA Summit School

EIN 41-1696582 • 501(c)3 • Duluth, MN

Profile

Provide education to children.

1600 North 8th Avenue EastDuluth, MN 55805

summitschoolduluth.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M 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

45th percentile

2.3%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

2.9%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$604,619

Up $65,200 (+12%) from 2023

Liabilities

Up

$78,077

Up $11,499 (+17%) from 2023

Net Assets

Up

$526,542

Up $53,701 (+11%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin38th percentile

Revenue

Up

$1,212,221

Up $101,123 (+9.1%) from 2023

Expenses

Up

$1,158,520

Up $43,784 (+3.9%) from 2023

Net Income

Up

$53,701

Up $57,339 (+1576%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$800K$600K$400K$200K$0Assets 2011: $343,766Liabilities 2011: $193,585Net Assets 2011: $150,1812011Assets 2012: $391,589Liabilities 2012: $200,658Net Assets 2012: $190,9312012Assets 2013: $385,735Liabilities 2013: $168,539Net Assets 2013: $217,1962013Assets 2014: $344,385Liabilities 2014: $142,739Net Assets 2014: $201,6462014Assets 2015: $312,102Liabilities 2015: $120,642Net Assets 2015: $191,4602015Assets 2016: $305,396Liabilities 2016: $98,506Net Assets 2016: $206,8902016Assets 2017: $231,050Liabilities 2017: $67,032Net Assets 2017: $164,0182017Assets 2018: $233,058Liabilities 2018: $67,065Net Assets 2018: $165,9932018Assets 2019: $227,402Liabilities 2019: $54,434Net Assets 2019: $172,9682019Assets 2020: $385,784Liabilities 2020: $160,515Net Assets 2020: $225,2692020Assets 2021: $551,224Liabilities 2021: $182,353Net Assets 2021: $368,8712021Assets 2022: $527,208Liabilities 2022: $50,729Net Assets 2022: $476,4792022Assets 2023: $539,419Liabilities 2023: $66,578Net Assets 2023: $472,8412023Assets 2024: $604,619Liabilities 2024: $78,077Net Assets 2024: $526,5422024

Highlighted filing

2024

Assets$604,619
Liabilities$78,077
Net Assets$526,542
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $635,9782011Expenses 2012: $656,5012012Revenue 2013: $720,026Expenses 2013: $693,761Net Income 2013: $26,2652013Revenue 2014: $669,063Expenses 2014: $684,613Net Income 2014: -$15,5502014Revenue 2015: $756,101Expenses 2015: $766,287Net Income 2015: -$10,1862015Revenue 2016: $779,693Expenses 2016: $764,263Net Income 2016: $15,4302016Revenue 2017: $761,614Expenses 2017: $804,486Net Income 2017: -$42,8722017Revenue 2018: $850,277Expenses 2018: $848,302Net Income 2018: $1,9752018Revenue 2019: $870,320Expenses 2019: $863,345Net Income 2019: $6,9752019Revenue 2020: $868,285Expenses 2020: $815,984Net Income 2020: $52,3012020Revenue 2021: $1,033,384Expenses 2021: $889,782Net Income 2021: $143,6022021Revenue 2022: $1,080,219Expenses 2022: $972,611Net Income 2022: $107,6082022Revenue 2023: $1,111,098Expenses 2023: $1,114,736Net Income 2023: -$3,6382023Revenue 2024: $1,212,221Expenses 2024: $1,158,520Net Income 2024: $53,7012024

Highlighted filing

2024

Revenue$1,212,221
Expenses$1,158,520
Net Income$53,701
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$604,619
Liabilities
$78,077
Net assets
$526,542
Revenue
$1,212,221
Expenses
$1,158,520
Net income
$53,701
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.60$0.08$0.53$1.21$1.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.07$0.47$1.11$1.11$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$1.08$0.97$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.18$0.37$1.03$0.89$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.16$0.23$0.87$0.82$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.17$0.87$0.86$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.17$0.85$0.85$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.16$0.76$0.80$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.10$0.21$0.78$0.76$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.12$0.19$0.76$0.77$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.14$0.20$0.67$0.68$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.17$0.22$0.72$0.69$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.20$0.19$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.19$0.15$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 15, 2024
Return Version
2023v6.0
Gross Receipts
$1,212,221
Mission and Program Overview

Mission

Provide education to children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$301,981$375,988▲ $74,007
Land, Buildings, and Equipment, Net$227,351$221,870▼ $5,481
Prepaid Expenses and Deferred Charges$3,853$3,452▼ $401
Accounts Receivable$6,234$3,309▼ $2,925
Total Assets$539,419$604,619▲ $65,200
Liabilities
Accounts Payable and Accrued Expenses$66,578$78,077▲ $11,499
Total Liabilities$66,578$78,077▲ $11,499
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$472,841$526,542▲ $53,701
Total Net Assets Fund Balance$472,841$526,542▲ $53,701
Total Liabilities and Net Assets / Fund Balance$539,419$604,619▲ $65,200

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$216,981$513,984$730,965
Equipment$4,889$157,742$162,631
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kevin EvansPresident
India SalterDirector
Joan OswaldDirector
Karly HornDirector
Liz KiddDirector
Nate ByrneDirector
Rhea OwensDirector
Sara SimonsonDirector
Susie GilespieDirector
Ryan EricksonSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$141,986
Program Service Revenue
$1,063,143
Investment Income
$5,144
Other Revenue
$1,948
All Other Contributions
$141,986
Change in Net Assets
$53,701

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,212,221
Total Revenue per Audited Statements
$1,212,221
Total Revenue per Form 990
$1,212,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$946,886
Other Expenses$211,634
Total Fundraising Expense$9,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$779,155$77,916$8,657$865,728
Payroll Taxes$60,329$6,033$671$67,033
Depreciation Depletion$23,794$2,644-$26,438
All Other Expenses$6,674$16,945-$23,619
Insurance$15,789$1,754-$17,543
Fees for Services Accounting$1,611$14,495-$16,106
Other Expenses$14,485$2,207-$14,485
Other Employee Benefits$12,713$1,271$141$14,125
Advertising$8,212$912-$9,124
Office Expenses$2,772$5,147-$7,919
Fees for Services Legal$700$6,300-$7,000
Total Functional Expenses$1,002,523$146,528$9,469$1,158,520

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,158,520
Total Expenses per Audited Statements$1,158,520
Total Expenses per Form 990$1,158,520
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,740
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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
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
No
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

“It is presented to the governing body at a monthly meeting.”

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

“It is the policy of summit school that its relationships and transactions with individuals outside the school and with other business concerns are c onducted at all times on a highly ethical basis. To this end the cold cons ideration must be at the best interest of the school. Employees of summit school may not provide child care for any summit family during the school's regular hours of operations. Employees of summit school shall not solicit parents with information about outside employment venture. They may not post flyers, send emails or information emails to parents about any money making venture.”

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

“Discussed at annual review.”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Educational Frontiers Inc
EIN
41-1696582
Phone
2187243133
Address
1600 NORTH 8TH AVENUE EAST, DULUTH, MN 55805

Signing Officer

Name
Kevin Evans
Title
President
Phone
2187243133
Signed
2024-12-15

Organization Details

Principal Officer
Kevin Evans
Formed
1990
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
40

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Nicholas S Licari CPA
Phone
2187222226
Raw XML Appendix390 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/BOYAmt066578
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt078077
IRS990/AccountsReceivableGrp/BOYAmt06234
IRS990/AccountsReceivableGrp/EOYAmt03309
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE EDUCATION TO CHILDREN.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0912
IRS990/AdvertisingGrp/ProgramServicesAmt08212
IRS990/AdvertisingGrp/TotalAmt09124
IRS990/AllOtherContributionsAmt0141986
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt016945
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06674
IRS990/AllOtherExpensesGrp/TotalAmt023619
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0SHANNON HOFFMAN
IRS990/BooksInCareOfDetail/PhoneNum02187243133
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01600 NORTH 8TH AVENUE EAST
IRS990/BooksInCareOfDetail/USAddress/CityNm0DULUTH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055805
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0301981
IRS990/CashNonInterestBearingGrp/EOYAmt0375988
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0141986
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05144
IRS990/CYOtherExpensesAmt0211634
IRS990/CYOtherRevenueAmt01948
IRS990/CYProgramServiceRevenueAmt01063143
IRS990/CYRevenuesLessExpensesAmt053701
IRS990/CYSalariesCompEmpBnftPaidAmt0946886
IRS990/CYTotalExpensesAmt01158520
IRS990/CYTotalFundraisingExpenseAmt09469
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01212221
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02644
IRS990/DepreciationDepletionGrp/ProgramServicesAmt023794
IRS990/DepreciationDepletionGrp/TotalAmt026438
IRS990/Desc0EDUCATIONAL FRONTIERS PROVIDES HIGH QUALITY CHILD CARE, EDUCATION, AND LEARNING EXPERIENCES TO YOUNG CHILDREN FROM INFANTS THROUGH KINDERGARTEN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt040
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01002523
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014495
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01611
IRS990/FeesForServicesAccountingGrp/TotalAmt016106
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06300
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0700
IRS990/FeesForServicesLegalGrp/TotalAmt07000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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/PersonNm0NATE BYRNE
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN ERICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm3SUSIE GILESPIE
IRS990/Form990PartVIISectionAGrp/PersonNm4KARLY HORN
IRS990/Form990PartVIISectionAGrp/PersonNm5LIZ KIDD
IRS990/Form990PartVIISectionAGrp/PersonNm6JOAN OSWALD
IRS990/Form990PartVIISectionAGrp/PersonNm7RHEA OWENS
IRS990/Form990PartVIISectionAGrp/PersonNm8INDIA SALTER
IRS990/Form990PartVIISectionAGrp/PersonNm9SARA SIMONSON
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/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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt01740
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01212221
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01754
IRS990/InsuranceGrp/ProgramServicesAmt015789
IRS990/InsuranceGrp/TotalAmt017543
IRS990/InvestmentIncomeGrp/ExclusionAmt05144
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05144
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0671726
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0227351
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0221870
IRS990/LandBldgEquipCostOrOtherBssAmt0893596
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE EDUCATION TO CHILDREN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0472841
IRS990/NetAssetsOrFundBalancesEOYAmt0526542
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01740
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0472841
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0526542
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05147
IRS990/OfficeExpensesGrp/ProgramServicesAmt02772
IRS990/OfficeExpensesGrp/TotalAmt07919
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0141
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01271
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012713
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014125
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE/REPAIRS
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3CONTINUING EDUCATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08202
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12702
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22207
IRS990/OtherExpensesGrp/ProgramServicesAmt032103
IRS990/OtherExpensesGrp/ProgramServicesAmt124319
IRS990/OtherExpensesGrp/ProgramServicesAmt219867
IRS990/OtherExpensesGrp/ProgramServicesAmt314485
IRS990/OtherExpensesGrp/TotalAmt040305
IRS990/OtherExpensesGrp/TotalAmt127021
IRS990/OtherExpensesGrp/TotalAmt222074
IRS990/OtherExpensesGrp/TotalAmt314485
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0208
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0208
IRS990/OtherRevenueTotalAmt0208
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08657
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077916
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0779155
IRS990/OtherSalariesAndWagesGrp/TotalAmt0865728
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0671
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06033
IRS990/PayrollTaxesGrp/ProgramServicesAmt060329
IRS990/PayrollTaxesGrp/TotalAmt067033
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03853
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03452
IRS990/PrincipalOfficerNm0KEVIN EVANS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01063143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01063143
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0142850
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0453
IRS990/PYOtherExpensesAmt0201591
IRS990/PYOtherRevenueAmt02694
IRS990/PYProgramServiceRevenueAmt0965101
IRS990/PYRevenuesLessExpensesAmt0-3638
IRS990/PYSalariesCompEmpBnftPaidAmt0913145
IRS990/PYTotalExpensesAmt01114736
IRS990/PYTotalRevenueAmt01111098
IRS990/ReconcilationRevenueExpnssAmt053701
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01063143
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0216981
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0513984
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0730965
IRS990ScheduleD/EquipmentGrp/BookValueAmt04889
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157742
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162631
IRS990ScheduleD/ExpensesSubtotalAmt01158520
IRS990ScheduleD/RevenueSubtotalAmt01212221
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0221870
IRS990ScheduleD/TotalExpensesPerForm990Amt01158520
IRS990ScheduleD/TotalRevenuePerForm990Amt01212221
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01212221
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01158520
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ADMISSION IS OPEN TO ALL CHILDREN ON A NONDISCRIMINATORY BASIS WITHOUT REGARD FOR RACE, COLOR, HERITAGE, CREED OR RELIGIOUS BE LIEF.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IT IS PRESENTED TO THE GOVERNING BODY AT A MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT IS THE POLICY OF SUMMIT SCHOOL THAT ITS RELATIONSHIPS AND TRANSACTIONS WITH INDIVIDUALS OUTSIDE THE SCHOOL AND WITH OTHER BUSINESS CONCERNS ARE C ONDUCTED AT ALL TIMES ON A HIGHLY ETHICAL BASIS. TO THIS END THE COLD CONS IDERATION MUST BE AT THE BEST INTEREST OF THE SCHOOL. EMPLOYEES OF SUMMIT SCHOOL MAY NOT PROVIDE CHILD CARE FOR ANY SUMMIT FAMILY DURING THE SCHOOL'S REGULAR HOURS OF OPERATIONS. EMPLOYEES OF SUMMIT SCHOOL SHALL NOT SOLICIT PARENTS WITH INFORMATION ABOUT OUTSIDE EMPLOYMENT VENTURE. THEY MAY NOT POST FLYERS, SEND EMAILS OR INFORMATION EMAILS TO PARENTS ABOUT ANY MONEY MAKING VENTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCUSSED AT ANNUAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0539419
IRS990/TotalAssetsEOYAmt0604619
IRS990/TotalAssetsGrp/BOYAmt0539419
IRS990/TotalAssetsGrp/EOYAmt0604619
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0141986
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09469
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146528
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01002523
IRS990/TotalFunctionalExpensesGrp/TotalAmt01158520
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt066578
IRS990/TotalLiabilitiesEOYAmt078077
IRS990/TotalLiabilitiesGrp/BOYAmt066578
IRS990/TotalLiabilitiesGrp/EOYAmt078077
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0472841
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0526542
IRS990/TotalProgramServiceExpensesAmt01002523
IRS990/TotalProgramServiceRevenueAmt01063143
IRS990/TotalRevenueGrp/ExclusionAmt05144
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01063351
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01212221
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0539419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604619
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 NORTH 8TH AVENUE EAST
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055805
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0SUMMITSCHOOLDULUTH.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02187243133
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EDUCATIONAL FRONTIERS INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA SUMMIT SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0EDUC
ReturnHeader/Filer/EIN0411696582
ReturnHeader/Filer/PhoneNum02187243133
ReturnHeader/Filer/USAddress/AddressLine1Txt01600 NORTH 8TH AVENUE EAST
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055805
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411806729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LICARI LARSEN AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 W SUPERIOR ST STE 712
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055802
ReturnHeader/PreparerPersonGrp/PhoneNum02187222226
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS S LICARI CPA
ReturnHeader/ReturnTs02025-03-12T16:42:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.