Civic Intelligence

Fern Leaf Community Charter School

990 • Fiscal year 2021 • EIN 47-1184515

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 02, 2022

58 Howard Gap RdFletcher, NC 28732

(828) 684-3645

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.57x

Higher debt load relative to assets than 70% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.89x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Net Margin

69th percentile

19%

Higher net margin than 69% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$98,651

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Asset Growth

37th percentile

5.5%

Faster asset growth than 37% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,164,170

Up $319,865 (+5.5%) from 2020

Net Assets

Up

$2,655,843

Up $742,787 (+39%) from 2020

Liabilities

Down

$3,508,327

Down $422,922 (-11%) from 2020

Revenue

Up

$3,946,425

Up $966,862 (+32%) from 2020

Expenses

Up

$3,203,638

Up $509,761 (+19%) from 2020

Net Income

Up

$742,787

Up $457,101 (+160%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$6,164,170
Liabilities$3,508,327
Net Assets$2,655,843

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$3,946,425
Expenses$3,203,638
Net Income$742,787
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 2, 2022
Return Version
2020v4.0
Gross Receipts
$3,957,074
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-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,251,190$5,445,605▲ $194,415
Rtn Earn Endowment Incm Other Fnds$1,913,056$2,655,843▲ $742,787
Cash and Non-Interest-Bearing Accounts$465,744$660,748▲ $195,004
Accounts Receivable$76,935$29,510▼ $47,425
Prepaid Expenses and Deferred Charges$50,436$28,307▼ $22,129
Total Assets$5,844,305$6,164,170▲ $319,865
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,720,346$3,255,986▼ $464,360
Accounts Payable and Accrued Expenses$147,811$167,004▲ $19,193
Other Liabilities$22,782$85,337▲ $62,555
Deferred Revenue$40,310--
Total Liabilities$3,931,249$3,508,327▼ $422,922
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,913,056$2,655,843▲ $742,787
Total Liabilities and Net Assets / Fund Balance$5,844,305$6,164,170▲ $319,865

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,249,747-$2,249,747
Buildings$1,712,851$433,631$2,146,482
Leasehold Improvements$957,882$302,056$1,259,938
Other Land Buildings$438,647-$438,647
Equipment$86,478$61,901$148,379
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LuplowSchool DirecFT$84,717$13,934$98,651

Board Members and Trustees

NameTitle
Sam RuleChair
Eric GabrynowiczVice Chair/t
Ali LienBoard Member
Sheena IsaacsBoard Member
Erik WeberSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,862,562
Program Service Revenue
$26,389
Investment Income
$-3,966
Other Revenue
$61,440
All Other Contributions
$5,627
Change in Net Assets
$742,787

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,946,425
Total Revenue per Audited Statements
$3,946,425
Total Revenue per Form 990
$3,946,425
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,415,586
Other Expenses$788,052
Total Fundraising Expense$1,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,405,105$310,599-$1,715,704
Other Employee Benefits$216,178$33,093-$249,271
Depreciation Depletion$213,952--$213,952
Interest-$191,834-$191,834
Pension Plan Contributions$126,324$25,990-$152,314
Payroll Taxes$106,154$28,036-$134,190
Fees for Services Other$131,600$980-$132,580
Office Expenses$95,700$22,531$1,316$119,547
Current Officers, Directors, Trustees, and Key Employees-$98,394-$98,394
Comp Disqual Persons$65,713--$65,713
Occupancy$34,117--$34,117
Insurance-$28,405-$28,405
Fees for Services Legal-$27,651-$27,651
Information Technology$11,203$4,995-$16,198
Fees for Services Accounting-$11,743-$11,743
Advertising-$7,085-$7,085
Fees for Services Management-$4,940-$4,940
Total Functional Expenses$2,406,046$796,276$1,316$3,203,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,203,638
Total Expenses per Audited Statements$3,203,638
Total Expenses per Form 990$3,203,638
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$65,713
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$85,337
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
58 HOWARD GAP RD, FLETCHER, NC 28732

Signing Officer

Name
Michael Luplow
Title
School Director
Phone
8283989268
Signed
2022-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Luplow
Formed
2013
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
5
Employees
60
Volunteers
300

Preparer

Firm
Carter P C
Address
16 BILTMORE AVE SUITE 200, ASHEVILLE, NC 28801-3617
Preparer
Rufus W Dollar
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. It is also notable that fernleaf has a highly regarded exceptional children's program and intervention team which are designed to support the unique learning needs of all students. 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/OccupancyGrp/ProgramServicesAmt034117
IRS990/OccupancyGrp/TotalAmt034117
IRS990/OfficeExpensesGrp/FundraisingAmt01316
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022531
IRS990/OfficeExpensesGrp/ProgramServicesAmt095700
IRS990/OfficeExpensesGrp/TotalAmt0119547
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033093
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0216178
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0249271
IRS990/OtherLiabilitiesGrp/BOYAmt022782
IRS990/OtherLiabilitiesGrp/EOYAmt085337
IRS990/OtherRevenueMiscGrp/Desc0OTHER MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc2FIELD TRIP FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt043846
IRS990/OtherRevenueMiscGrp/ExclusionAmt116000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01594
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt043846
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21594
IRS990/OtherRevenueTotalAmt061440
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0310599
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01405105
IRS990/OtherSalariesAndWagesGrp/TotalAmt01715704
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028036
IRS990/PayrollTaxesGrp/ProgramServicesAmt0106154
IRS990/PayrollTaxesGrp/TotalAmt0134190
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025990
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0126324
IRS990/PensionPlanContributionsGrp/TotalAmt0152314
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050436
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028307
IRS990/PrincipalOfficerNm0MICHAEL LUPLOW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026389
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026389
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02882173
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt035173
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IRS990/PYRevenuesLessExpensesAmt0285686
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IRS990/PYTotalExpensesAmt02693877
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0742787
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026389
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01913056
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02655843
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/CurrentTaxYearAmt03862562
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02882173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02412869
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01809634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01388994
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012356232
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0407
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0682
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01935
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0309747
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt061440
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt027053
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021997
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012207
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02486
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0125183
IRS990ScheduleA/PublicSupportCY170Pct00.98980
IRS990ScheduleA/PublicSupportPY170Pct00.91590
IRS990ScheduleA/PublicSupportTotal170Amt012356232
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03862562
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02882173
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02412869
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01809634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01388994
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012356232
IRS990ScheduleA/TotalSupportAmt012483350
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/BookValueAmt01712851
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0433631
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02146482
IRS990ScheduleD/EquipmentGrp/BookValueAmt086478
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061901
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0148379
IRS990ScheduleD/ExpensesSubtotalAmt03203638
IRS990ScheduleD/LandGrp/BookValueAmt02249747
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02249747
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0957882
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0302056
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01259938
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0438647
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0438647
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03946425
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05445605
IRS990ScheduleD/TotalExpensesPerForm990Amt03203638
IRS990ScheduleD/TotalLiabilityAmt085337
IRS990ScheduleD/TotalRevenuePerForm990Amt03946425
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03946425
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03203638
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/TransactionAmt065713
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. IT IS ALSO NOTABLE THAT FERNLEAF HAS A HIGHLY REGARDED EXCEPTIONAL CHILDREN'S PROGRAM AND INTERVENTION TEAM WHICH ARE DESIGNED TO SUPPORT THE UNIQUE LEARNING NEEDS OF ALL STUDENTS. 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
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05844305
IRS990/TotalAssetsEOYAmt06164170
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IRS990/TotalAssetsGrp/EOYAmt06164170
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01316
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0796276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02406046
IRS990/TotalFunctionalExpensesGrp/TotalAmt03203638
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt03508327
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IRS990/TotalLiabilitiesGrp/EOYAmt03508327
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02655843
IRS990/TotalOtherCompensationAmt013934
IRS990/TotalProgramServiceExpensesAmt02406046
IRS990/TotalProgramServiceRevenueAmt026389
IRS990/TotalReportableCompFromOrgAmt084717
IRS990/TotalRevenueGrp/ExclusionAmt055252
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028611
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03946425
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05844305

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