Civic Intelligence

Educational Frontiers Inc DBA Summit School

990 • Fiscal year 2021 • EIN 41-1696582

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 15, 2021

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

76th percentile

0.33x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.18x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

52nd percentile

14%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

45th percentile

$40,338

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

84th percentile

43%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

19%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$551,224

Up $165,440 (+43%) from 2020

Net Assets

Up

$368,871

Up $143,602 (+64%) from 2020

Liabilities

Up

$182,353

Up $21,838 (+14%) from 2020

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin52nd percentile

Revenue

Up

$1,033,384

Up $165,099 (+19%) from 2020

Expenses

Up

$889,782

Up $73,798 (+9.0%) from 2020

Net Income

Up

$143,602

Up $91,301 (+175%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2021

Assets$551,224
Liabilities$182,353
Net Assets$368,871
Open 2021 Filing

Operations Trend

Revenue Growth57th 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

2021

Revenue$1,033,384
Expenses$889,782
Net Income$143,602
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,033,384
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
Cash and Non-Interest-Bearing Accounts$172,019$364,622▲ $192,603
Land, Buildings, and Equipment, Net$205,482$176,614▼ $28,868
Accounts Receivable$6,606$9,019▲ $2,413
Prepaid Expenses and Deferred Charges$1,677$969▼ $708
Total Assets$385,784$551,224▲ $165,440
Liabilities
Unsecured Notes Loans Payable-$140,277-
Mortgage Notes Payable Secured by Investment Property$129,100--
Accounts Payable and Accrued Expenses$31,415$42,076▲ $10,661
Total Liabilities$160,515$182,353▲ $21,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$225,269$368,871▲ $143,602
Total Net Assets Fund Balance$225,269$368,871▲ $143,602
Total Liabilities and Net Assets / Fund Balance$385,784$551,224▲ $165,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$111,565$432,758$544,323
Other Land Buildings$161,722-$161,722
Equipment$-96,673$161,881$65,208
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alex ZennerCo - Exec DiFT$40,338$40,338
Susie GilespieDirector-$28,047$28,047
India SalterCo - Exec DiFT$23,809$23,809

Board Members and Trustees

NameTitle
Kevin EvansPresident
Joan OswaldDirector
Missy MeierhoffDirector
Sara SimonsonDirector
Ryan EricksonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$210,373
Program Service Revenue
$816,880
Investment Income
$85
Other Revenue
$6,046
All Other Contributions
$398
Change in Net Assets
$143,602

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,033,384
Total Revenue per Audited Statements
$1,033,384
Total Revenue per Form 990
$1,033,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$702,892
Other Expenses$186,890
Total Fundraising Expense$7,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$586,994$58,700$6,522$652,216
Payroll Taxes$45,608$4,561$507$50,676
Depreciation Depletion$30,730$3,414-$34,144
Fees for Services Accounting$1,997$17,965-$19,962
Insurance$11,745$1,305-$13,050
All Other Expenses$7,534$2,600-$10,134
Advertising$7,784$865-$8,649
Other Expenses$8,251$1,884-$8,251
Office Expenses$2,308$4,466-$6,774
Fees for Services Legal$640$5,760-$6,400
Fees for Services Other$78$709-$787
Total Functional Expenses$770,392$112,361$7,029$889,782

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$889,782
Total Expenses per Audited Statements$889,782
Total Expenses per Form 990$889,782
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,845
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
2021-12-15

Organization Details

Principal Officer
Kevin Evans
Formed
1990
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
43

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Nicholas S Licari CPA
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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IRS990ScheduleD/RevenueSubtotalAmt01033384
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0176614
IRS990ScheduleD/TotalExpensesPerForm990Amt0889782
IRS990ScheduleD/TotalRevenuePerForm990Amt01033384
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01033384
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0889782
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/TotalAssetsBOYAmt0385784
IRS990/TotalAssetsEOYAmt0551224
IRS990/TotalAssetsGrp/BOYAmt0385784
IRS990/TotalAssetsGrp/EOYAmt0551224
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0210373
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07029
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0770392
IRS990/TotalFunctionalExpensesGrp/TotalAmt0889782
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160515
IRS990/TotalLiabilitiesEOYAmt0182353
IRS990/TotalLiabilitiesGrp/BOYAmt0160515
IRS990/TotalLiabilitiesGrp/EOYAmt0182353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0225269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0368871
IRS990/TotalProgramServiceExpensesAmt0770392
IRS990/TotalProgramServiceRevenueAmt0816880
IRS990/TotalReportableCompFromOrgAmt092194
IRS990/TotalRevenueGrp/ExclusionAmt085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0819081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01033384
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0551224
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0140277
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 NORTH 8TH AVENUE EAST
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055805
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0SUMMITSCHOOLDULUTH.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02187243133
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
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/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/PreparationDt02021-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS S LICARI CPA
ReturnHeader/ReturnTs02021-12-28T12:52:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EVANS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$551,224
Liabilities
$182,353
Net assets
$368,871
Revenue
$1,033,384
Expenses
$889,782
Net income
$143,602
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