Civic Intelligence

Educational Frontiers Inc DBA Summit School

990 • Fiscal year 2018 • EIN 41-1696582

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 30, 2018

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

77th percentile

0.29x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.08x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

0.9%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

12%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$233,058

Up $2,008 (+0.9%) from 2017

Net Assets

Up

$165,993

Up $1,975 (+1.2%) from 2017

Liabilities

Up

$67,065

Up $33 (+0.0%) from 2017

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin41st percentile

Revenue

Up

$850,277

Up $88,663 (+12%) from 2017

Expenses

Up

$848,302

Up $43,816 (+5.4%) from 2017

Net Income

Up

$1,975

Up $44,847 (+105%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2018

Assets$233,058
Liabilities$67,065
Net Assets$165,993
Open 2018 Filing

Operations Trend

Revenue Growth63rd 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

2018

Revenue$850,277
Expenses$848,302
Net Income$1,975
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 30, 2018
Return Version
2017v2.3
Gross Receipts
$850,277
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$224,315$205,927▼ $18,388
Cash and Non-Interest-Bearing Accounts$3,003$21,156▲ $18,153
Accounts Receivable$1,763$4,009▲ $2,246
Prepaid Expenses and Deferred Charges$1,969$1,966▼ $3
Total Assets$231,050$233,058▲ $2,008
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,964$36,604▲ $5,640
Accounts Payable and Accrued Expenses$30,568$30,461▼ $107
Unsecured Notes Loans Payable$5,500--
Total Liabilities$67,032$67,065▲ $33
Net Assets / Fund Balance
Unrestricted Net Assets$164,018$165,993▲ $1,975
Total Net Assets Fund Balance$164,018$165,993▲ $1,975
Total Liabilities and Net Assets / Fund Balance$231,050$233,058▲ $2,008

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$184,764$361,331$546,095
Equipment$21,163$137,357$158,520
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Steve ScrignoliPresident
Diane MccaffreyBoard
Dustin JohnsonBoard
Kevin ChickBoard
Lisa RosethBoard
Stacey NelsonBoard
Sally BradtPast Preside
Bekki BabineauSecretary
Kevin EvansVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,960
Program Service Revenue
$826,364
Investment Income
$11
Other Revenue
$15,942
All Other Contributions
$7,960
Change in Net Assets
$1,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$850,277
Total Revenue per Audited Statements
$850,277
Total Revenue per Form 990
$850,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$642,720
Other Expenses$205,582
Total Fundraising Expense$13,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$533,498$51,021$7,943$592,462
Payroll Taxes$30,322$2,900$452$33,674
Depreciation Depletion$26,067$2,896-$28,963
Fees for Services Accounting$2,683$24,143-$26,826
All Other Expenses$17,574$3,805-$21,379
Other Employee Benefits$14,934$1,428$222$16,584
Other Expenses$14,037$1,967$4,667$14,037
Insurance$10,941$1,215-$12,156
Fees for Services Legal$668$6,015-$6,683
Office Expenses$2,269$4,213-$6,482
Interest-$2,340-$2,340
Advertising$405$45-$450
Total Functional Expenses$728,883$106,135$13,284$848,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$848,302
Total Expenses per Audited Statements$848,302
Total Expenses per Form 990$848,302
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,501
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 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
Vice President
Phone
2187243133
Signed
2018-11-30

Organization Details

Principal Officer
Kevin Evans
Formed
1990
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
17

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Steven S Licari CPA
Phone
2187222226
Raw XML Appendix392 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/BOYAmt030568
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030461
IRS990/AccountsReceivableGrp/BOYAmt01763
IRS990/AccountsReceivableGrp/EOYAmt04009
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE EDUCATION TO CHILDREN.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt045
IRS990/AdvertisingGrp/ProgramServicesAmt0405
IRS990/AdvertisingGrp/TotalAmt0450
IRS990/AllOtherContributionsAmt07960
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03805
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017574
IRS990/AllOtherExpensesGrp/TotalAmt021379
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03003
IRS990/CashNonInterestBearingGrp/EOYAmt021156
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07960
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011
IRS990/CYOtherExpensesAmt0205582
IRS990/CYOtherRevenueAmt015942
IRS990/CYProgramServiceRevenueAmt0826364
IRS990/CYRevenuesLessExpensesAmt01975
IRS990/CYSalariesCompEmpBnftPaidAmt0642720
IRS990/CYTotalExpensesAmt0848302
IRS990/CYTotalFundraisingExpenseAmt013284
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0850277
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02896
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026067
IRS990/DepreciationDepletionGrp/TotalAmt028963
IRS990/Desc0EDUCATIONAL FRONTIERS PROVIDES HIGH QUALITY CHILD CARE, EDUCATION, AND LEARNING EXPERIENCES TO YOUNG CHILDREN FORM INFANTS THROUGH KINDERGARTEN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0728883
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024143
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02683
IRS990/FeesForServicesAccountingGrp/TotalAmt026826
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06015
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0668
IRS990/FeesForServicesLegalGrp/TotalAmt06683
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/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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BEKKI BABINEAU
IRS990/Form990PartVIISectionAGrp/PersonNm1SALLY BRADT
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN CHICK
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm4DUSTIN JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm5DIANE MCCAFFREY
IRS990/Form990PartVIISectionAGrp/PersonNm6STACEY NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm7LISA ROSETH
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVE SCRIGNOLI
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/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/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt010501
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0850277
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01215
IRS990/InsuranceGrp/ProgramServicesAmt010941
IRS990/InsuranceGrp/TotalAmt012156
IRS990/InterestGrp/ManagementAndGeneralAmt02340
IRS990/InterestGrp/TotalAmt02340
IRS990/InvestmentIncomeGrp/ExclusionAmt011
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0498688
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0224315
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0205927
IRS990/LandBldgEquipCostOrOtherBssAmt0704615
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/MortgNotesPyblScrdInvstPropGrp/BOYAmt030964
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt036604
IRS990/NetAssetsOrFundBalancesBOYAmt0164018
IRS990/NetAssetsOrFundBalancesEOYAmt0165993
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010501
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04213
IRS990/OfficeExpensesGrp/ProgramServicesAmt02269
IRS990/OfficeExpensesGrp/TotalAmt06482
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0222
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01428
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014934
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016584
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE/REPAIRS
IRS990/OtherExpensesGrp/Desc3BANK/CREDIT CARD FEES
IRS990/OtherExpensesGrp/FundraisingAmt04667
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02046
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12101
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21967
IRS990/OtherExpensesGrp/ProgramServicesAmt038872
IRS990/OtherExpensesGrp/ProgramServicesAmt118907
IRS990/OtherExpensesGrp/ProgramServicesAmt217706
IRS990/OtherExpensesGrp/ProgramServicesAmt314037
IRS990/OtherExpensesGrp/TotalAmt045585
IRS990/OtherExpensesGrp/TotalAmt121008
IRS990/OtherExpensesGrp/TotalAmt219673
IRS990/OtherExpensesGrp/TotalAmt314037
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05441
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05441
IRS990/OtherRevenueTotalAmt05441
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07943
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051021
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0533498
IRS990/OtherSalariesAndWagesGrp/TotalAmt0592462
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0452
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02900
IRS990/PayrollTaxesGrp/ProgramServicesAmt030322
IRS990/PayrollTaxesGrp/TotalAmt033674
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01969
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01966
IRS990/PrincipalOfficerNm0KEVIN EVANS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0826364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0826364
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02813
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0214521
IRS990/PYOtherRevenueAmt022152
IRS990/PYProgramServiceRevenueAmt0736622
IRS990/PYRevenuesLessExpensesAmt0-42872
IRS990/PYSalariesCompEmpBnftPaidAmt0589965
IRS990/PYTotalExpensesAmt0804486
IRS990/PYTotalRevenueAmt0761614
IRS990/ReconcilationRevenueExpnssAmt01975
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0184764
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0361331
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0546095
IRS990ScheduleD/EquipmentGrp/BookValueAmt021163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0158520
IRS990ScheduleD/ExpensesSubtotalAmt0848302
IRS990ScheduleD/RevenueSubtotalAmt0850277
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0205927
IRS990ScheduleD/TotalExpensesPerForm990Amt0848302
IRS990ScheduleD/TotalRevenuePerForm990Amt0850277
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0850277
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0848302
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0231050
IRS990/TotalAssetsEOYAmt0233058
IRS990/TotalAssetsGrp/BOYAmt0231050
IRS990/TotalAssetsGrp/EOYAmt0233058
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07960
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013284
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106135
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0728883
IRS990/TotalFunctionalExpensesGrp/TotalAmt0848302
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067032
IRS990/TotalLiabilitiesEOYAmt067065
IRS990/TotalLiabilitiesGrp/BOYAmt067032
IRS990/TotalLiabilitiesGrp/EOYAmt067065
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0164018
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165993
IRS990/TotalProgramServiceExpensesAmt0728883
IRS990/TotalProgramServiceRevenueAmt0826364
IRS990/TotalRevenueGrp/ExclusionAmt011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0831805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0850277
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231050
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0233058
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0164018
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0165993
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 NORTH 8TH AVENUE EAST
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055805
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0SUMMITSCHOOLDULUTH.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02187243133
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-30
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0E74612C03A80587096DC8DF1C345BB3C1DA496A2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E74612C03A80587096DC8DF1C345BB3C1DA496A2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.208.54.46
ReturnHeader/FilingSecurityInformation/IPDt02018-12-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:04:14
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/PreparationDt02018-12-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN S LICARI CPA
ReturnHeader/ReturnTs02018-12-20T13:04:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$233,058
Liabilities
$67,065
Net assets
$165,993
Revenue
$850,277
Expenses
$848,302
Net income
$1,975
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $500k-$1M nonprofits