Civic Intelligence

Educational Frontiers Inc DBA Summit School

990 • Fiscal year 2022 • EIN 41-1696582

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 15, 2023

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

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

56th percentile

10.0%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

48th percentile

$51,300

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

31st percentile

-4.4%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

48th percentile

4.5%

Faster revenue growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$527,208

Down $24,016 (-4.4%) from 2021

Net Assets

Up

$476,479

Up $107,608 (+29%) from 2021

Liabilities

Down

$50,729

Down $131,624 (-72%) from 2021

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin56th percentile

Revenue

Up

$1,080,219

Up $46,835 (+4.5%) from 2021

Expenses

Up

$972,611

Up $82,829 (+9.3%) from 2021

Net Income

Down

$107,608

Down $35,994 (-25%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2022

Assets$527,208
Liabilities$50,729
Net Assets$476,479
Open 2022 Filing

Operations Trend

Revenue Growth48th 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

2022

Revenue$1,080,219
Expenses$972,611
Net Income$107,608
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 15, 2023
Return Version
2021v4.0
Gross Receipts
$1,080,219
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$364,622$363,945▼ $677
Land, Buildings, and Equipment, Net$176,614$151,025▼ $25,589
Accounts Receivable$9,019$7,236▼ $1,783
Prepaid Expenses and Deferred Charges$969$5,002▲ $4,033
Total Assets$551,224$527,208▼ $24,016
Liabilities
Unsecured Notes Loans Payable$140,277--
Accounts Payable and Accrued Expenses$42,076$50,729▲ $8,653
Total Liabilities$182,353$50,729▼ $131,624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$368,871$476,479▲ $107,608
Total Net Assets Fund Balance$368,871$476,479▲ $107,608
Total Liabilities and Net Assets / Fund Balance$551,224$527,208▼ $24,016

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,616$451,707$544,323
Other Land Buildings$58,352$104,918$163,270
Equipment$57$65,151$65,208
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alex ZennerCo - Exec DiFT$51,300$51,300
India SalterCo - Exec DiFT$36,460$36,460

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$251,990
Program Service Revenue
$826,925
Investment Income
$131
Other Revenue
$1,173
All Other Contributions
$1,777
Change in Net Assets
$107,608

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,080,219
Total Revenue per Audited Statements
$1,080,219
Total Revenue per Form 990
$1,080,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$779,691
Other Expenses$192,920
Total Fundraising Expense$7,797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$569,917$56,397$6,327$632,641
Current Officers, Directors, Trustees, and Key Employees$78,444$8,439$877$87,760
Payroll Taxes$53,361$5,336$593$59,290
Depreciation Depletion$24,424$2,714-$27,138
Fees for Services Accounting$1,834$16,506-$18,340
Insurance$12,125$1,347-$13,472
Advertising$11,611$1,290-$12,901
Fees for Services Legal$640$5,760-$6,400
Office Expenses$2,141$4,075-$6,216
All Other Expenses$3,612$2,031-$5,643
Other Expenses$5,000$556-$5,556
Interest-$726-$726
Fees for Services Other$60$540-$600
Total Functional Expenses$845,994$118,820$7,797$972,611

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$972,611
Total Expenses per Audited Statements$972,611
Total Expenses per Form 990$972,611
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$377
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
2023-02-15

Organization Details

Principal Officer
Kevin Evans
Formed
1990
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
44

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/BuildingsGrp/OtherCostOrOtherBasisAmt0544323
IRS990ScheduleD/EquipmentGrp/BookValueAmt057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065151
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065208
IRS990ScheduleD/ExpensesSubtotalAmt0972611
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058352
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0104918
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0163270
IRS990ScheduleD/RevenueSubtotalAmt01080219
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0151025
IRS990ScheduleD/TotalExpensesPerForm990Amt0972611
IRS990ScheduleD/TotalRevenuePerForm990Amt01080219
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01080219
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0972611
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/TotalAssetsBOYAmt0551224
IRS990/TotalAssetsEOYAmt0527208
IRS990/TotalAssetsGrp/BOYAmt0551224
IRS990/TotalAssetsGrp/EOYAmt0527208
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0251990
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07797
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118820
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0845994
IRS990/TotalFunctionalExpensesGrp/TotalAmt0972611
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0182353
IRS990/TotalLiabilitiesEOYAmt050729
IRS990/TotalLiabilitiesGrp/BOYAmt0182353
IRS990/TotalLiabilitiesGrp/EOYAmt050729
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0368871
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0476479
IRS990/TotalProgramServiceExpensesAmt0845994
IRS990/TotalProgramServiceRevenueAmt0826925
IRS990/TotalReportableCompFromOrgAmt087760
IRS990/TotalRevenueGrp/ExclusionAmt0131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0827721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01080219
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0551224
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0527208
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0140277
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02187243133
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-15
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/PreparationDt02023-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS S LICARI CPA
ReturnHeader/ReturnTs02023-03-22T10:17:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EVANS
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$527,208
Liabilities
$50,729
Net assets
$476,479
Revenue
$1,080,219
Expenses
$972,611
Net income
$107,608
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