Civic Intelligence

Fern Leaf Community Charter School

EIN 47-1184515 • 501(c)3 • Fletcher, NC

Profile

To foster a rich learning environment that embodies the essence of community, understanding, and the human spirit. Grounded in humble respect for our surroundings, the individual, and the world as a whole, we seek to engage the unique passions and aptitudes of our school community so that in addition to achieving academic fluency, students become thoughtful, compassionate, and engaged.

249 Old Hendersonville RdFletcher, NC 28732

www.fernleafccs.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

2.54x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

33rd percentile

-0.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

117%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$23,960,601

Up $5,856,386 (+32%) from 2023

Liabilities

Up

$20,897,767

Up $5,872,776 (+39%) from 2023

Net Assets

Down

$3,062,834

Down $16,390 (-0.5%) from 2023

Revenue

Up

$7,893,648

Up $1,969,374 (+33%) from 2023

Expenses

Up

$7,910,038

Up $1,957,794 (+33%) from 2023

Net Income

Up

-$16,390

Up $11,580 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2016: $2,603,090Liabilities 2016: $1,818,570Net Assets 2016: $784,5202016Assets 2017: $3,593,924Liabilities 2017: $2,511,712Net Assets 2017: $1,082,2122017Assets 2018: $3,416,750Liabilities 2018: $2,063,370Net Assets 2018: $1,353,3802018Assets 2019: $4,072,321Liabilities 2019: $2,357,130Net Assets 2019: $1,715,1912019Assets 2020: $5,844,305Liabilities 2020: $3,931,249Net Assets 2020: $1,913,0562020Assets 2021: $6,164,170Liabilities 2021: $3,508,327Net Assets 2021: $2,655,8432021Assets 2022: $8,329,153Liabilities 2022: $5,221,959Net Assets 2022: $3,107,1942022Assets 2023: $18,104,215Liabilities 2023: $15,024,991Net Assets 2023: $3,079,2242023Assets 2024: $23,960,601Liabilities 2024: $20,897,767Net Assets 2024: $3,062,8342024

Highlighted filing

2024

Assets$23,960,601
Liabilities$20,897,767
Net Assets$3,062,834

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $921,900Expenses 2016: $137,380Net Income 2016: $784,5202016Revenue 2017: $1,432,815Expenses 2017: $1,135,123Net Income 2017: $297,6922017Revenue 2018: $1,885,236Expenses 2018: $1,614,068Net Income 2018: $271,1682018Revenue 2019: $2,543,091Expenses 2019: $2,181,280Net Income 2019: $361,8112019Revenue 2020: $2,979,563Expenses 2020: $2,693,877Net Income 2020: $285,6862020Revenue 2021: $3,946,425Expenses 2021: $3,203,638Net Income 2021: $742,7872021Revenue 2022: $4,968,896Expenses 2022: $4,517,545Net Income 2022: $451,3512022Revenue 2023: $5,924,274Expenses 2023: $5,952,244Net Income 2023: -$27,9702023Revenue 2024: $7,893,648Expenses 2024: $7,910,038Net Income 2024: -$16,3902024

Highlighted filing

2024

Revenue$7,893,648
Expenses$7,910,038
Net Income-$16,390

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$7,893,648
Mission and Program Overview

Mission

To foster a rich learning environment that embodies the essence of community, understanding, and the human spirit. Grounded in humble respect for our surroundings, the individual, and the world as a whole, we seek to engage the unique passions and aptitudes of our school community so that in addition to achieving academic fluency, students become thoughtful, compassionate, and engaged.

Operation of a charter school grades k-12

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,071,562$22,763,491▲ $5,691,929
Rtn Earn Endowment Incm Other Fnds$3,079,224$3,062,834▼ $16,390
Savings and Temporary Cash Investments$705,244$807,512▲ $102,268
Accounts Receivable$209,236$226,283▲ $17,047
Cash and Non-Interest-Bearing Accounts$104,618$141,602▲ $36,984
Prepaid Expenses and Deferred Charges$13,555$21,713▲ $8,158
Total Assets$18,104,215$23,960,601▲ $5,856,386
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,398,553$19,374,816▲ $5,976,263
Accounts Payable and Accrued Expenses$1,626,438$1,490,301▼ $136,137
Deferred Revenue-$32,650-
Total Liabilities$15,024,991$20,897,767▲ $5,872,776
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,079,224$3,062,834▼ $16,390
Total Liabilities and Net Assets / Fund Balance$18,104,215$23,960,601▲ $5,856,386

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,341,706$1,033,364$12,375,070
Other Land Buildings$5,530,151-$5,530,151
Leasehold Improvements$2,990,668$704,020$3,694,688
Land$2,350,042-$2,350,042
Equipment$550,924$274,230$825,154
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LuplowSchool DirecFT$95,887$16,081$111,968

Board Members and Trustees

NameTitle
Sam RuleChair
Ali LienVice Chair/t
Christine AndrewsBoard Mber T
Liz WieselBoard Member
Ross CookBoard Member
Sheena IsaacsBoard Member
Erik WeberSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$7,223,513
Program Service Revenue
$355,435
Investment Income
$26,795
Other Revenue
$287,905
All Other Contributions
$126,407
Change in Net Assets
$-16,390

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,893,648
Total Revenue per Audited Statements
$7,893,648
Total Revenue per Form 990
$7,893,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,412,723
Other Expenses$2,497,315
Total Fundraising Expense$7,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,532,260$519,991-$4,052,251
Depreciation Depletion$718,539--$718,539
Office Expenses$525,279$183,011$7,312$715,602
Other Employee Benefits$503,782$30,605-$534,387
Interest-$524,155-$524,155
Payroll Taxes$292,413$31,504-$323,917
Pension Plan Contributions$273,630$36,363-$309,993
Fees for Services Other$233,559$2,611-$236,170
Current Officers, Directors, Trustees, and Key Employees-$111,968-$111,968
Occupancy$107,112--$107,112
Insurance$31,900$73,609-$105,509
Comp Disqual Persons$80,207--$80,207
Advertising$49,220$1,500-$50,720
Fees for Services Legal-$22,549-$22,549
Fees for Services Accounting-$16,959-$16,959
Total Functional Expenses$6,347,901$1,554,825$7,312$7,910,038

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,910,038
Total Expenses per Audited Statements$7,910,038
Total Expenses per Form 990$7,910,038
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Molly LuplowFamily of OfficEmployee CompNo$80,207
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
Yes
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
Yes
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

The return was prepared by an independent accountant with assistance and oversight by management. Upon completion and review, the return was provided to each voting board member prior to its submission to the irs.

Form 990, Page 6, Part VI, Line 12C

The organization's conflict of interest policy is written into the organization's bylaws, provides definitions of interested persons and financial interests, and includes procedures to avoid conflicts by introducing a duty to disclose and instructions on determining when a conflict may exist. Parties with potential conflicts may present information to the governing body in regards to an issue, but are required by the bylaws to leave meetings during discussions and voting on such transactions relating to the conflict.

Form 990, Page 6, Part VI, Line 15A

Per the organization's bylaws, a voting member or officer of the governing body who receives compensation directly or indirectly from the organization for services is precluded from voting on matters pertaining to that member's compensation. The board or a duly constituted compensation committee of the board complies with requirements and procedures set out in the organization's bylaws in determining compensation for the school director and other employees, contractors, etc. The board (or committee) is required to obtain comparability data prior to approving compensation. Appropriate data include compensation levels paid by similarly situated organizations, surveys compiled by independent firms, and actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement.

Form 990, Page 6, Part VI, Line 15B

See response to line 15a above.

Form 990, Page 6, Part VI, Line 19

The organization's financial statements, conflict of interest policy, and governing documents are available upon request at the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
Fern Leaf Community Charter School
EIN
47-1184515
Phone
8286843645
Address
249 OLD HENDERSONVILLE RD, FLETCHER, NC 28732

Signing Officer

Name
Michael Luplow
Title
School Director
Phone
8283989268
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Luplow
Formed
2013
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
142
Volunteers
300

Preparer

Firm
Carter P C
Address
301 COLLEGE ST STE 320, ASHEVILLE, NC 28801-2449
Preparer
Alan Toler
Phone
8282599900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To foster a rich learning environment that embodies the essence of community, understanding, and the human spirit. Grounded in humble respect for our surroundings, the individual, and the world as a whole, we seek to engage the unique passions and aptitudes of our school community so that in addition to achieving academic fluency, students become thoughtful, compassionate, and engaged.

Form 990, Page 2, Part III, Line 4A

Fernleaf's programs balance traditional academics with social-emotional learning, arts, service learning/stewardship, environmental/outdoor education, cultural awareness, and comprehensive health and wellness. The success of fernleaf's engaging, student-centered educational program in addition to our commitment to a positive and healthy school culture is evidenced by our minimal staff and student turnover and extensive wait- lists. Fernleaf offers a variety of daily enrichment classes and after school activities to support students in the exploration of their unique passions and aptitudes. Daily enrichment classes include spanish, wilderness survival skills, community leadership, physical fitness, instrumental music, theater, general music, visual arts, outdoor/environmental education, and archery. After school offerings include a variety of sports, physical fitness, foreign language, stem, instrumental music, and theater classes. Off-campus, fieldwork trips provide opportunities to build community while also giving students access to rich and meaningful experiences that support their education and enrich their lives. Students participate in a minimum of 8 fieldwork experiences per year which include at a minimum, an outdoor experience, a professional arts performance, a service project, a student- designed trip, and an overnight. Optional international trips are also available.

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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt019374816
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IRS990/NetAssetsOrFundBalancesEOYAmt03062834
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0107112
IRS990/OccupancyGrp/TotalAmt0107112
IRS990/OfficeExpensesGrp/FundraisingAmt07312
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0183011
IRS990/OfficeExpensesGrp/ProgramServicesAmt0525279
IRS990/OfficeExpensesGrp/TotalAmt0715602
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030605
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0503782
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0534387
IRS990/OtherRevenueMiscGrp/Desc0OVERNIGHTS
IRS990/OtherRevenueMiscGrp/Desc1FIELDWORK
IRS990/OtherRevenueMiscGrp/Desc2OPTIONAL TRAVEL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0132233
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt169904
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt246350
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0132233
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt169904
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt246350
IRS990/OtherRevenueTotalAmt0287905
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0519991
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03532260
IRS990/OtherSalariesAndWagesGrp/TotalAmt04052251
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031504
IRS990/PayrollTaxesGrp/ProgramServicesAmt0292413
IRS990/PayrollTaxesGrp/TotalAmt0323917
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt036363
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0273630
IRS990/PensionPlanContributionsGrp/TotalAmt0309993
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013555
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021713
IRS990/PrincipalOfficerNm0MICHAEL LUPLOW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0213567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1141868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0213567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1141868
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05450073
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013038
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IRS990/PYOtherRevenueAmt0236126
IRS990/PYProgramServiceRevenueAmt0225037
IRS990/PYRevenuesLessExpensesAmt0-27970
IRS990/PYSalariesCompEmpBnftPaidAmt04166446
IRS990/PYTotalExpensesAmt05952244
IRS990/PYTotalRevenueAmt05924274
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-16390
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0355435
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03079224
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03062834
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0705244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0807512
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE TEST ON SCHEDULE A, PART II IS COMPLETED FOR THE ORGANIZATION SOLELY TO QUALIFY FOR THE SPECIAL RULE FOR REPORTING CONTRIBUTIONS ON 990 SCHEDULE B.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07223513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05360800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04658213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03862562
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02882173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt023987261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0282
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0407
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0682
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt041204
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0849873
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0287905
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt086219
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0138638
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt061440
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt027053
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0601255
IRS990ScheduleA/PublicSupportCY170Pct00.97390
IRS990ScheduleA/PublicSupportPY170Pct00.98210
IRS990ScheduleA/PublicSupportTotal170Amt023987261
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07223513
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05360800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04658213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03862562
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02882173
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023987261
IRS990ScheduleA/TotalSupportAmt024629720
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt011341706
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01033364
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012375070
IRS990ScheduleD/EquipmentGrp/BookValueAmt0550924
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0274230
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0825154
IRS990ScheduleD/ExpensesSubtotalAmt07910038
IRS990ScheduleD/LandGrp/BookValueAmt02350042
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02350042
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02990668
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0704020
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03694688
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05530151
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05530151
IRS990ScheduleD/RevenueSubtotalAmt07893648
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022763491
IRS990ScheduleD/TotalExpensesPerForm990Amt07910038
IRS990ScheduleD/TotalRevenuePerForm990Amt07893648
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07893648
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07910038
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/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS NOT SUBJECT TO THE SPECIFIC PUBLISHING REQUIREMENTS OF REV. PROC. 75-50 AS LONG AS IT OPERATES UNDER A CONTRACT WITH A LOCAL GOVERNMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MOLLY LUPLOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY OF OFFIC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt080207
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMP
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FOSTER A RICH LEARNING ENVIRONMENT THAT EMBODIES THE ESSENCE OF COMMUNITY, UNDERSTANDING, AND THE HUMAN SPIRIT. GROUNDED IN HUMBLE RESPECT FOR OUR SURROUNDINGS, THE INDIVIDUAL, AND THE WORLD AS A WHOLE, WE SEEK TO ENGAGE THE UNIQUE PASSIONS AND APTITUDES OF OUR SCHOOL COMMUNITY SO THAT IN ADDITION TO ACHIEVING ACADEMIC FLUENCY, STUDENTS BECOME THOUGHTFUL, COMPASSIONATE, AND ENGAGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FERNLEAF'S PROGRAMS BALANCE TRADITIONAL ACADEMICS WITH SOCIAL-EMOTIONAL LEARNING, ARTS, SERVICE LEARNING/STEWARDSHIP, ENVIRONMENTAL/OUTDOOR EDUCATION, CULTURAL AWARENESS, AND COMPREHENSIVE HEALTH AND WELLNESS. THE SUCCESS OF FERNLEAF'S ENGAGING, STUDENT-CENTERED EDUCATIONAL PROGRAM IN ADDITION TO OUR COMMITMENT TO A POSITIVE AND HEALTHY SCHOOL CULTURE IS EVIDENCED BY OUR MINIMAL STAFF AND STUDENT TURNOVER AND EXTENSIVE WAIT- LISTS. FERNLEAF OFFERS A VARIETY OF DAILY ENRICHMENT CLASSES AND AFTER SCHOOL ACTIVITIES TO SUPPORT STUDENTS IN THE EXPLORATION OF THEIR UNIQUE PASSIONS AND APTITUDES. DAILY ENRICHMENT CLASSES INCLUDE SPANISH, WILDERNESS SURVIVAL SKILLS, COMMUNITY LEADERSHIP, PHYSICAL FITNESS, INSTRUMENTAL MUSIC, THEATER, GENERAL MUSIC, VISUAL ARTS, OUTDOOR/ENVIRONMENTAL EDUCATION, AND ARCHERY. AFTER SCHOOL OFFERINGS INCLUDE A VARIETY OF SPORTS, PHYSICAL FITNESS, FOREIGN LANGUAGE, STEM, INSTRUMENTAL MUSIC, AND THEATER CLASSES. OFF-CAMPUS, FIELDWORK TRIPS PROVIDE OPPORTUNITIES TO BUILD COMMUNITY WHILE ALSO GIVING STUDENTS ACCESS TO RICH AND MEANINGFUL EXPERIENCES THAT SUPPORT THEIR EDUCATION AND ENRICH THEIR LIVES. STUDENTS PARTICIPATE IN A MINIMUM OF 8 FIELDWORK EXPERIENCES PER YEAR WHICH INCLUDE AT A MINIMUM, AN OUTDOOR EXPERIENCE, A PROFESSIONAL ARTS PERFORMANCE, A SERVICE PROJECT, A STUDENT- DESIGNED TRIP, AND AN OVERNIGHT. OPTIONAL INTERNATIONAL TRIPS ARE ALSO AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS PROVIDED TO EACH VOTING BOARD MEMBER PRIOR TO ITS SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS WRITTEN INTO THE ORGANIZATION'S BYLAWS, PROVIDES DEFINITIONS OF INTERESTED PERSONS AND FINANCIAL INTERESTS, AND INCLUDES PROCEDURES TO AVOID CONFLICTS BY INTRODUCING A DUTY TO DISCLOSE AND INSTRUCTIONS ON DETERMINING WHEN A CONFLICT MAY EXIST. PARTIES WITH POTENTIAL CONFLICTS MAY PRESENT INFORMATION TO THE GOVERNING BODY IN REGARDS TO AN ISSUE, BUT ARE REQUIRED BY THE BYLAWS TO LEAVE MEETINGS DURING DISCUSSIONS AND VOTING ON SUCH TRANSACTIONS RELATING TO THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER THE ORGANIZATION'S BYLAWS, A VOTING MEMBER OR OFFICER OF THE GOVERNING BODY WHO RECEIVES COMPENSATION DIRECTLY OR INDIRECTLY FROM THE ORGANIZATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. THE BOARD OR A DULY CONSTITUTED COMPENSATION COMMITTEE OF THE BOARD COMPLIES WITH REQUIREMENTS AND PROCEDURES SET OUT IN THE ORGANIZATION'S BYLAWS IN DETERMINING COMPENSATION FOR THE SCHOOL DIRECTOR AND OTHER EMPLOYEES, CONTRACTORS, ETC. THE BOARD (OR COMMITTEE) IS REQUIRED TO OBTAIN COMPARABILITY DATA PRIOR TO APPROVING COMPENSATION. APPROPRIATE DATA INCLUDE COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, SURVEYS COMPILED BY INDEPENDENT FIRMS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE RESPONSE TO LINE 15A ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018104215
IRS990/TotalAssetsEOYAmt023960601
IRS990/TotalAssetsGrp/BOYAmt018104215
IRS990/TotalAssetsGrp/EOYAmt023960601
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07223513
IRS990/TotalEmployeeCnt0142
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07312
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01554825
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06347901
IRS990/TotalFunctionalExpensesGrp/TotalAmt07910038
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015024991
IRS990/TotalLiabilitiesEOYAmt020897767
IRS990/TotalLiabilitiesGrp/BOYAmt015024991
IRS990/TotalLiabilitiesGrp/EOYAmt020897767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03079224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03062834
IRS990/TotalOtherCompensationAmt016081

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