Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
990 • Fiscal year 2017 • EIN 41-1696582
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$231,050
Down $74,346 (-24%) from 2016
Net Assets
Down$164,018
Down $42,872 (-21%) from 2016
Liabilities
Down$67,032
Down $31,474 (-32%) from 2016
Revenue
Down$761,614
Down $18,079 (-2.3%) from 2016
Expenses
Up$804,486
Up $40,223 (+5.3%) from 2016
Net Income
Down-$42,872
Down $58,302 (-378%) from 2016
Educational frontiers provides high quality developmentally appropriate early learning experiences to children ages 6 weeks to 6 years.
Provide education to children.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $248,162 | $224,315 | ▼ $23,847 |
| Cash and Non-Interest-Bearing Accounts | $38,352 | $3,003 | ▼ $35,349 |
| Prepaid Expenses and Deferred Charges | $2,428 | $1,969 | ▼ $459 |
| Accounts Receivable | $16,454 | $1,763 | ▼ $14,691 |
| Total Assets | $305,396 | $231,050 | ▼ $74,346 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $49,878 | $30,964 | ▼ $18,914 |
| Accounts Payable and Accrued Expenses | $37,128 | $30,568 | ▼ $6,560 |
| Unsecured Notes Loans Payable | $11,500 | $5,500 | ▼ $6,000 |
| Total Liabilities | $98,506 | $67,032 | ▼ $31,474 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $206,890 | $164,018 | ▼ $42,872 |
| Total Net Assets Fund Balance | $206,890 | $164,018 | ▼ $42,872 |
| Total Liabilities and Net Assets / Fund Balance | $305,396 | $231,050 | ▼ $74,346 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $207,365 | $336,958 | $544,323 |
| Other Land Buildings | $13,598 | $69,136 | $82,734 |
| Equipment | $3,352 | $61,856 | $65,208 |
| Name | Title |
|---|---|
| Steve Scrignoli | President |
| Diane Mccaffrey | Board |
| Dustin Johnson | Board |
| Kevin Chick | Board |
| Kevin Evans | Board |
| Stacey Nelson | Board |
| Sally Bradt | Past Preside |
| Siiri Branstrom | Secretary |
| Joe Kmiech | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $589,965 |
| Other Expenses | $214,521 |
| Total Fundraising Expense | $12,461 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $430,711 | $109,040 | $5,452 | $545,203 |
| Payroll Taxes | $26,891 | $14,706 | $420 | $42,017 |
| Fees for Services Accounting | $3,044 | $27,422 | - | $30,466 |
| Depreciation Depletion | $25,424 | $2,824 | - | $28,248 |
| Other Expenses | $15,065 | $1,972 | $6,561 | $15,065 |
| All Other Expenses | $9,797 | $4,562 | - | $14,359 |
| Fees for Services Legal | $1,238 | $11,142 | - | $12,380 |
| Insurance | $11,089 | $1,232 | - | $12,321 |
| Interest | - | $2,856 | - | $2,856 |
| Office Expenses | $976 | $1,811 | - | $2,787 |
| Other Employee Benefits | $1,756 | $961 | $28 | $2,745 |
| Advertising | $1,194 | $133 | - | $1,327 |
| Total Functional Expenses | $608,846 | $183,179 | $12,461 | $804,486 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $804,486 |
| Total Expenses per Audited Statements | $804,486 |
| Total Expenses per Form 990 | $804,486 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $21,450 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Special Fund Ra | $21,450 | $21,450 | - | $21,450 |
| Total Events | $21,450 | $21,450 | - | $21,450 |
“It is presented to the governing body at a monthly meeting.”
“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.”
“Discussed at annual review.”
“Documents available upon request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 37128 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 30568 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 16454 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1763 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE EDUCATION TO CHILDREN. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 133 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1194 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1327 |
| IRS990/AllOtherContributionsAmt | 0 | 2813 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4562 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9797 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14359 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SHANNON HOFFMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2187243133 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1800 NORTH 8TH AVENUE EAST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DULUTH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55805 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 38352 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3003 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2813 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 27 |
| IRS990/CYOtherExpensesAmt | 0 | 214521 |
| IRS990/CYOtherRevenueAmt | 0 | 22152 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 736622 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -42872 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 589965 |
| IRS990/CYTotalExpensesAmt | 0 | 804486 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 12461 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 761614 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2824 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 25424 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 28248 |
| IRS990/Desc | 0 | EDUCATIONAL FRONTIERS PROVIDES HIGH QUALITY CHILD CARE, EDUCATION, AND LEARNING EXPERIENCES TO YOUNG CHILDREN FORM INFANTS THROUGH KINDERGARTEN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 46 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 608846 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 27422 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3044 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30466 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 11142 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1238 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12380 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SALLY BRADT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SIIRI BRANSTROM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEVIN CHICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEVIN EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DUSTIN JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOE KMIECH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DIANE MCCAFFREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STACEY NELSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEVE SCRIGNOLI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingGrossIncomeAmt | 0 | 21450 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 761614 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1232 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11089 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12321 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2856 |
| IRS990/InterestGrp/TotalAmt | 0 | 2856 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 27 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 467950 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 248162 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 224315 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 692265 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE EDUCATION TO CHILDREN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 49878 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 30964 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 206890 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 164018 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 21450 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1811 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 976 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2787 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 28 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 961 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1756 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2745 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE/REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK/CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 6561 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1987 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2531 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1972 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 41133 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 22783 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17745 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15065 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 49681 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25314 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19717 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15065 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 702 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 702 |
| IRS990/OtherRevenueTotalAmt | 0 | 702 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5452 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 109040 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 430711 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 545203 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 420 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 14706 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26891 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42017 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2428 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1969 |
| IRS990/PrincipalOfficerNm | 0 | STEVE SCRIGNOLI |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 736622 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 736622 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2424 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 103 |
| IRS990/PYOtherExpensesAmt | 0 | 187321 |
| IRS990/PYOtherRevenueAmt | 0 | 25499 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 751667 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 15430 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 576942 |
| IRS990/PYTotalExpensesAmt | 0 | 764263 |
| IRS990/PYTotalRevenueAmt | 0 | 779693 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -42872 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 207365 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 336958 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 544323 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3352 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 61856 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 65208 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 804486 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 13598 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 69136 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 82734 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 761614 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 224315 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 804486 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 761614 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 761614 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 804486 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ADMISSION IS OPEN TO ALL CHILDREN ON A NONDISCRIMINATORY BASIS WITHOUT REGARD FOR RACE, COLOR, HERITAGE, CREED OR RELIGIOUS BE LIEF. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | SPECIAL FUND RA |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 21450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 21450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 21450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 21450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 21450 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IT IS PRESENTED TO THE GOVERNING BODY AT A MONTHLY MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DISCUSSED AT ANNUAL REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 305396 |
| IRS990/TotalAssetsEOYAmt | 0 | 231050 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 305396 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 231050 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2813 |
| IRS990/TotalEmployeeCnt | 0 | 46 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 12461 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 183179 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 608846 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 804486 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 98506 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 67032 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 98506 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 67032 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 206890 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 164018 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 608846 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 736622 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 27 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 737324 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 761614 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 305396 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 231050 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 206890 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 164018 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 11500 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 5500 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1600 NORTH 8TH AVENUE EAST |
| IRS990/USAddress/CityNm | 0 | DULUTH |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55805 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | SUMMITSCHOOLDULUTH.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE SCRIGNOLI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2187243133 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-12-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EDUCATIONAL FRONTIERS INC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DBA SUMMIT SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EDUC |
| ReturnHeader/Filer/EIN | 0 | 411696582 |
| ReturnHeader/Filer/PhoneNum | 0 | 2187243133 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1600 NORTH 8TH AVENUE EAST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DULUTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55805 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | E74612C03A80587096DC8DF1C345BB3C1DA496A2 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E74612C03A80587096DC8DF1C345BB3C1DA496A2 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411806729 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LICARI LARSEN AND COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 130 W SUPERIOR ST STE 712 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55802 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187222226 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-01-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN S LICARI |
| ReturnHeader/ReturnTs | 0 | 2018-01-24T06:14:56-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-06-30 |
| ReturnHeader/TaxYr | 0 | 2016 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.