Civic Intelligence

Educational Frontiers Inc DBA Summit School

990 • Fiscal year 2014 • EIN 41-1696582

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 21, 2014

Organization ProfileSUMMITSCHOOLDULUTH.COM
1600 North 8th Avenue EastDuluth, MN 55805

(218) 724-3133

Siviq Scores

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

Liabilities / Assets

80th percentile

0.41x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

73rd percentile

0.21x

Higher debt load relative to revenue than 73% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-7.1%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$344,385

Down $41,350 (-11%) from 2013

Net Assets

Down

$201,646

Down $15,550 (-7.2%) from 2013

Liabilities

Down

$142,739

Down $25,800 (-15%) from 2013

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin33rd percentile

Revenue

Down

$669,063

Down $50,963 (-7.1%) from 2013

Expenses

Down

$684,613

Down $9,148 (-1.3%) from 2013

Net Income

Down

-$15,550

Down $41,815 (-159%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$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

2014

Assets$344,385
Liabilities$142,739
Net Assets$201,646
Open 2014 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$669,063
Expenses$684,613
Net Income-$15,550
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 21, 2014
Return Version
2013v3.1
Gross Receipts
$682,428
Mission and Program Overview

Mission

Educational frontiers provides high quality developmentally appropriate early learning experiences to children ages 6 weeks to 6 years.

Provide education to children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$220,802$214,826▼ $5,976
Cash and Non-Interest-Bearing Accounts$158,220$121,612▼ $36,608
Accounts Receivable$2,861$4,401▲ $1,540
Prepaid Expenses and Deferred Charges$3,852$3,546▼ $306
Total Assets$385,735$344,385▼ $41,350
Liabilities
Mortgage Notes Payable Secured by Investment Property$113,128$86,345▼ $26,783
Accounts Payable and Accrued Expenses$55,411$56,394▲ $983
Total Liabilities$168,539$142,739▼ $25,800
Net Assets / Fund Balance
Unrestricted Net Assets$217,196$201,646▼ $15,550
Total Net Assets Fund Balance$217,196$201,646▼ $15,550
Total Liabilities and Net Assets / Fund Balance$385,735$344,385▼ $41,350

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,135$265,725$474,860
Other Land Buildings$67,013-$67,013
Equipment$-61,322$123,768$62,446
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Steve ScrignoliPresident
Ben GasnerBoard
Brian AutioBoard
Diane MccaffreyBoard
Kari HedinBoard
Kevin ChickBoard
Kris OlsonBoard
Siiri BranstromBoard
Kathy PonderHead of Scho
Tom BerrisfordTreasurer
Sally BradtVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$649,563
Investment Income
$191
Other Revenue
$18,309
All Other Contributions
$1,000
Change in Net Assets
$-15,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,466
Other Expenses$162,147
Total Fundraising Expense$5,225
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$279,038$152,599$4,360$435,997
Other Employee Benefits$31,341$17,140$490$48,971
Payroll Taxes$23,999$13,124$375$37,498
All Other Expenses$22,171$5,422-$27,593
Depreciation Depletion$23,756$2,639-$26,395
Advertising$8,533$948-$9,481
Insurance$7,350$817-$8,167
Other Expenses$7,910$890-$7,910
Office Expenses$2,695$5,004-$7,699
Interest-$5,318-$5,318
Fees for Services Accounting$4,410$490-$4,900
Total Functional Expenses$469,418$209,970$5,225$684,613
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,767
Fundraising Direct Expenses$13,365
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$29,767$29,767$13,365$16,402
Total Events$29,767$29,767$13,365$16,402
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
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

EIN
41-1696582
Phone
2187243133

Signing Officer

Name
Steve Scrignoli
Title
President
Phone
2187243133
Signed
2014-10-21

Organization Details

Principal Officer
Kathy Ponder
Formed
1990
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
38

Preparer

Preparer
Steven S Licari
Phone
2187222226
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0209135
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0265725
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0474860
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-61322
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123768
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062446
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067013
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067013
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0214826
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029767
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029767
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029767
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt029767
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SPECIAL FUND RA
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016402
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013365
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013365
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0385735
IRS990/TotalAssetsEOYAmt0344385
IRS990/TotalAssetsGrp/BOYAmt0385735
IRS990/TotalAssetsGrp/EOYAmt0344385
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01000
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05225
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0209970
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0469418
IRS990/TotalFunctionalExpensesGrp/TotalAmt0684613
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168539
IRS990/TotalLiabilitiesEOYAmt0142739
IRS990/TotalLiabilitiesGrp/BOYAmt0168539
IRS990/TotalLiabilitiesGrp/EOYAmt0142739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217196
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0201646
IRS990/TotalProgramServiceExpensesAmt0469418
IRS990/TotalProgramServiceRevenueAmt0649563
IRS990/TotalRevenueGrp/ExclusionAmt0191
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0651470
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0669063
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385735
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344385
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0217196
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0201646
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE SCRIGNOLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02187243133
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine10EDUCATIONAL FRONTIERS INC
ReturnHeader/Filer/BusinessName/BusinessNameLine20DBA SUMMIT SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0EDUC
ReturnHeader/Filer/EIN0411696582
ReturnHeader/Filer/PhoneNum02187243133
ReturnHeader/Filer/USAddress/AddressLine101600 NORTH 8TH AVENUE EAST
ReturnHeader/Filer/USAddress/City0DULUTH
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055805
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411806729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LICARI LARSEN AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10130 W SUPERIOR ST STE 712
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode055802
ReturnHeader/PreparerPersonGrp/PhoneNum02187222226
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN S LICARI
ReturnHeader/ReturnTs02014-11-06T12:02:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$344,385
Liabilities
$142,739
Net assets
$201,646
Revenue
$669,063
Expenses
$684,613
Net income
-$15,550
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