Civic Intelligence

Community School Association

EIN 43-0653286 • 501(c)3 • Saint Louis, MO

Profile

Nurturing the gifts of mind, body & spirit. Community school fosters the intellectual, emotional and creative growth of young children and encourages their development as the leaders of the next generation.

900 Lay RoadSaint Louis, MO 63124

www.communityschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.19x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.78x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

14th percentile

-12%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

86th percentile

$584,027

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

24th percentile

-1.4%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-5.8%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$46,684,078

Up $8,011,159 (+21%) from 2023

Liabilities

Up

$10,596,670

Up $5,639,916 (+114%) from 2023

Net Assets

Up

$36,087,408

Up $2,371,243 (+7.0%) from 2023

Revenue

Down

$12,179,280

Down $655,296 (-5.1%) from 2023

Expenses

Up

$12,327,972

Up $929,177 (+8.2%) from 2023

Net Income

Down

-$148,692

Down $1,584,473 (-110%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $24,408,957Liabilities 2011: $3,163,357Net Assets 2011: $21,245,6002011Assets 2012: $24,525,487Liabilities 2012: $3,251,838Net Assets 2012: $21,273,6492012Assets 2013: $27,291,145Liabilities 2013: $3,367,182Net Assets 2013: $23,923,9632013Assets 2014: $30,646,066Liabilities 2014: $4,276,428Net Assets 2014: $26,369,6382014Assets 2015: $30,876,848Liabilities 2015: $4,219,903Net Assets 2015: $26,656,9452015Assets 2016: $29,669,021Liabilities 2016: $3,961,324Net Assets 2016: $25,707,6972016Assets 2017: $30,664,553Liabilities 2017: $3,816,221Net Assets 2017: $26,848,3322017Assets 2018: $31,307,186Liabilities 2018: $4,035,425Net Assets 2018: $27,271,7612018Assets 2019: $31,075,811Liabilities 2019: $4,192,342Net Assets 2019: $26,883,4692019Assets 2020: $33,103,846Liabilities 2020: $7,366,866Net Assets 2020: $25,736,9802020Assets 2021: $35,306,826Liabilities 2021: $9,118,644Net Assets 2021: $26,188,1822021Assets 2022: $34,796,704Liabilities 2022: $4,802,446Net Assets 2022: $29,994,2582022Assets 2023: $38,672,919Liabilities 2023: $4,956,754Net Assets 2023: $33,716,1652023Assets 2024: $46,684,078Liabilities 2024: $10,596,670Net Assets 2024: $36,087,4082024

Highlighted filing

2024

Assets$46,684,078
Liabilities$10,596,670
Net Assets$36,087,408

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $7,212,863Expenses 2011: $7,000,635Net Income 2011: $212,2282011Revenue 2012: $7,668,489Expenses 2012: $7,204,582Net Income 2012: $463,9072012Revenue 2013: $9,543,123Expenses 2013: $7,674,353Net Income 2013: $1,868,7702013Revenue 2014: $10,284,681Expenses 2014: $8,068,554Net Income 2014: $2,216,1272014Revenue 2015: $9,491,190Expenses 2015: $8,295,270Net Income 2015: $1,195,9202015Revenue 2016: $8,364,835Expenses 2016: $8,327,468Net Income 2016: $37,3672016Revenue 2017: $8,784,418Expenses 2017: $8,445,023Net Income 2017: $339,3952017Revenue 2018: $10,094,686Expenses 2018: $8,712,271Net Income 2018: $1,382,4152018Revenue 2019: $9,350,348Expenses 2019: $9,136,104Net Income 2019: $214,2442019Revenue 2020: $8,100,432Expenses 2020: $9,450,161Net Income 2020: -$1,349,7292020Revenue 2021: $7,869,470Expenses 2021: $9,535,174Net Income 2021: -$1,665,7042021Revenue 2022: $13,807,279Expenses 2022: $10,643,349Net Income 2022: $3,163,9302022Revenue 2023: $12,834,576Expenses 2023: $11,398,795Net Income 2023: $1,435,7812023Revenue 2024: $12,179,280Expenses 2024: $12,327,972Net Income 2024: -$148,6922024

Highlighted filing

2024

Revenue$12,179,280
Expenses$12,327,972
Net Income-$148,692

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$46.7$10.6$36.1$12.2$12.3$0.15
2023Detailed filing. Detailed filing data is available for this year.$38.7$4.96$33.7$12.8$11.4$1.44
2022Detailed filing. Detailed filing data is available for this year.$34.8$4.80$30.0$13.8$10.6$3.16
2021Detailed filing. Detailed filing data is available for this year.$35.3$9.12$26.2$7.87$9.54$1.67
2020Detailed filing. Detailed filing data is available for this year.$33.1$7.37$25.7$8.10$9.45$1.35
2019Summary only. Only limited summary data is available for this year.$31.1$4.19$26.9$9.35$9.14$0.21
2018Summary only. Only limited summary data is available for this year.$31.3$4.04$27.3$10.1$8.71$1.38
2017Summary only. Only limited summary data is available for this year.$30.7$3.82$26.8$8.78$8.45$0.34
2016Summary only. Only limited summary data is available for this year.$29.7$3.96$25.7$8.36$8.33$0.04
2015Summary only. Only limited summary data is available for this year.$30.9$4.22$26.7$9.49$8.30$1.20
2014Summary only. Only limited summary data is available for this year.$30.6$4.28$26.4$10.3$8.07$2.22
2013Summary only. Only limited summary data is available for this year.$27.3$3.37$23.9$9.54$7.67$1.87
2012Summary only. Only limited summary data is available for this year.$24.5$3.25$21.3$7.67$7.20$0.46
2011Summary only. Only limited summary data is available for this year.$24.4$3.16$21.2$7.21$7.00$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$13,753,646
Mission and Program Overview

Mission

Nurturing the gifts of mind, body & spirit. Community school fosters the intellectual, emotional and creative growth of young children and encourages their development as the leaders of the next generation.

Elementry school education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,448,638$19,779,489▲ $5,330,851
Investments in Publicly Traded Securities$15,476,315$16,813,037▲ $1,336,722
Cash and Non-Interest-Bearing Accounts$5,719,630$7,277,445▲ $1,557,815
Pledges and Grants Receivable$2,346,083$2,121,160▼ $224,923
Prepaid Expenses and Deferred Charges$205,368$218,070▲ $12,702
Accounts Receivable$43,264$41,256▼ $2,008
Total Assets$38,672,919$46,684,078▲ $8,011,159
Other Assets Total$433,621$433,621→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$600,549$6,470,270▲ $5,869,721
Deferred Revenue$2,917,701$2,878,768▼ $38,933
Accounts Payable and Accrued Expenses$1,438,504$1,247,632▼ $190,872
Total Liabilities$4,956,754$10,596,670▲ $5,639,916
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,742,551$24,537,397▲ $6,794,846
Net Assets With Donor Restrictions$15,973,614$11,550,011▼ $4,423,603
Total Net Assets Fund Balance$33,716,165$36,087,408▲ $2,371,243
Total Liabilities and Net Assets / Fund Balance$38,672,919$46,684,078▲ $8,011,159

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,379,723$6,702,283-
Other Land Buildings$214,632--
Land$1,282,522--
Equipment$654,743$3,484,278-
Leasehold Improvements$247,869$2,102,863-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$14,931,388-▲ $2,556,780$706,073$16,782,095
2022$13,732,331-▲ $1,875,937$676,880$14,931,388
2021$17,232,379$129,193▼ $2,977,115$652,126$13,732,331
2020$13,800,117$5,250▲ $4,078,605$651,593$17,232,379
2019$14,042,847$7,500▲ $670,546$920,776$13,800,117
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert CookeHead of SchoolFT$284,000$58,848$342,848
Donna ScottDirector of Finance/operationsFT$141,750$28,765$170,515
Kathy FitzgeraldAsst. Head of SchoolFT$129,082$6,150$135,232
Abigail SamelDirector of AdvancementFT$100,069$348$100,417

Board Members and Trustees

NameTitle
Stacey KampsPresident
Brad FossVice-president
Daniel BurkeTrustee
Deanna GrangerTrustee
James JeffersonTrustee
Jason SchnuckTrustee
John ChoeTrustee
Katie SchankmanTrustee
Kelly HarrisTrustee
Matt ScherrerTrustee
Mayo AmosTrustee
Michael LaycobTrustee
Sonie OrsayTrustee
Sophia BaigTrustee
Tiffany CharlesTrustee
Tony SonnTrustee
Hana SharifTrustee (thru 6/24)
Jeff BurgessTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bsi Constructors INCConstruction6767 SOUTHWEST AVE, St Louis, MO 63143-2690$2,248,544
Sage Dining ServicesLunch Service1402 YORK RD STE 100, Lutherville, MD 21093$631,315
Christner INCConstruction ManagementPO BOX 790379, St Louis, MO 63179$113,193
Revenue and Support

Revenue Composition

Contributions and Grants
$2,260,047
Program Service Revenue
$9,692,235
Investment Income
$207,996
Other Revenue
$19,002
All Other Contributions
$1,974,888
Change in Net Assets
$-148,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,265,669
Revenue Not Reported on Financial Statements
$-86,389
Revenue Not Reported on Form 990
$2,519,935
Other Revenue Adjustments
$-100,669
Total Revenue per Audited Statements
$14,785,604
Total Revenue per Form 990
$12,179,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,838,979
Other Expenses$3,487,953
Grants and Similar Amounts Paid$1,001,040
Total Fundraising Expense$598,590
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,399,366$944,166$328,206$5,671,738
Grants to Domestic Individuals$1,001,040--$1,001,040
Other Employee Benefits$612,839$127,672$77,674$818,185
Depreciation Depletion$682,368$17,880$4,668$704,916
Current Officers, Directors, Trustees, and Key Employees$342,982$170,930-$513,912
Occupancy$422,889$11,081$2,893$436,863
Payroll Taxes$325,847$69,608$40,483$435,938
Pension Plan Contributions$300,999$58,123$40,084$399,206
Office Expenses$275,242$59,022-$334,264
All Other Expenses$27,101$261,799$15,888$304,788
Insurance-$176,640-$176,640
Interest-$123,982-$123,982
Advertising-$99,367-$99,367
Fees for Services Other-$95,143-$95,143
Information Technology-$94,858-$94,858
Conferences and Meetings$57,992--$57,992
Fees for Services Accounting-$56,798-$56,798
Other Expenses$291,121$51,267$88,694$51,267
Fees for Services Legal-$14,488-$14,488
Fees for Service Investment Mgmnt Fees-$14,280-$14,280
Total Functional Expenses$9,282,278$2,447,104$598,590$12,327,972

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,414,361
Total Expenses per Form 990$12,327,972
Expenses per Audited Statements$12,313,692
Expenses Not Reported on Form 990$100,669
Expenses Not Reported on Financial Statements$14,280
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$100,669
Fundraising Gross Income$84,029
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cornucopia$369,188$84,029$16,640$67,389
Total Events$369,188$84,029$100,669$-16,640
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
No
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, Part VI, Section A, Line 6

There are two classes of members of the association, annual and life members. All members are entitled to vote at any meeting of the members of the association held during the term of their membership. Annual members are parents or legal guardians of one or more children. Life members are alumnus and those persons who, having manifested a special and long-term interest in the welfare of the association, have been elected members for life by the board of trustees.

Form 990, Part VI, Section A, Line 7A

At each annual meeting of the members, the members hold an election to select trustees whose terms are scheduled to expire at such annual meeting. Notice of election to the board of trustees is given by the board to each member of the association at least fifteen days before the annual meeting of the members. In addition, the board of trustees provides each member of the association with a form of proxy, if applicable, at the same time the foregoing notice is provided.

Form 990, Part VI, Section B, Line 11B

The federal form 990 is reviewed by the director of finance and operations.

Form 990, Part VI, Section B, Line 12C

The school's policy on conflicts of interest are distributed to the board of trustees in the fall of each year. The forms are signed by the trustees and returned to the administrative assistant to the head of school for review and held on file.

Form 990, Part VI, Section B, Line 15A

The salary for the head of school is determined by researching comparable salaries of other independent school heads. This information is obtained through the national association of independent schools. Additionally, the board of trustees an annual review of the head at the last board meeting of the academic year. The trustees review the goals set forth by the head of school at the beginning of the school year and review the status of those goals.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request, copies may be obtained from the business office.

Filing and Contact Details

Filer

Filer Name
Community School Association
EIN
43-0653286
Phone
3149910005
Address
900 LAY ROAD, SAINT LOUIS, MO 63124
Doing Business As
Community School

Signing Officer

Name
Donna Scott
Title
Director of Finance/operations
Phone
3149910005
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Scott
Formed
1914
Legal Domicile
Mo
Voting Board Members
18
Independent Board Members
18
Employees
156
Volunteers
150

Preparer

Firm
Rubinbrown Llp
Address
7676 FORSYTH BLVD SUITE 2100, SAINT LOUIS, MO 63105
Preparer
Kimberly a Ryan
Phone
3142903300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The school's endowment consists of multiple funds that support faculty salaries, benefits, tuition assistance, technology, professional development, building maintenance, and general programs of the school.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses -100,669.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 100,669.

Raw XML AppendixShowing 400 of 747 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm4SOPHIA BAIG
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL BURKE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE (THRU 6/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF ADVANCEMENT
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IRS990/MissionDesc0NURTURING THE GIFTS OF MIND, BODY & SPIRIT. COMMUNITY SCHOOL FOSTERS THE INTELLECTUAL, EMOTIONAL AND CREATIVE GROWTH OF YOUNG CHILDREN AND ENCOURAGES THEIR DEVELOPMENT AS THE LEADERS OF THE NEXT GENERATION.
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