Civic Intelligence

Topeka Collegiate School Inc.

990 • Fiscal year 2020 • EIN 48-0940713

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 07, 2021

2200 SW Eveningside DriveTopeka, KS 66614

(785) 228-0490

Siviq Scores

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

Liabilities / Assets

74th percentile

0.36x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.57x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

32nd percentile

-2.1%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$128,329

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

43rd percentile

3.4%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-31%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,474,470

Up $112,739 (+3.4%) from 2019

Net Assets

Down

$2,238,600

Down $25,225 (-1.1%) from 2019

Liabilities

Up

$1,235,870

Up $137,964 (+13%) from 2019

Revenue

Down

$2,187,241

Down $971,310 (-31%) from 2019

Expenses

Down

$2,233,189

Down $496,578 (-18%) from 2019

Net Income

Down

-$45,948

Down $474,732 (-111%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $4,183,422Liabilities 2010: $1,155,918Net Assets 2010: $3,027,5042010Assets 2011: $4,307,539Liabilities 2011: $1,202,848Net Assets 2011: $3,104,6912011Assets 2012: $3,874,873Liabilities 2012: $1,082,740Net Assets 2012: $2,792,1332012Assets 2013: $3,692,862Liabilities 2013: $1,101,383Net Assets 2013: $2,591,4792013Assets 2014: $3,728,739Liabilities 2014: $1,247,301Net Assets 2014: $2,481,4382014Assets 2015: $3,564,235Liabilities 2015: $1,226,875Net Assets 2015: $2,337,3602015Assets 2016: $3,452,805Liabilities 2016: $1,300,683Net Assets 2016: $2,152,1222016Assets 2018: $3,286,338Liabilities 2018: $1,451,359Net Assets 2018: $1,834,9792018Assets 2019: $3,361,731Liabilities 2019: $1,097,906Net Assets 2019: $2,263,8252019Assets 2020: $3,474,470Liabilities 2020: $1,235,870Net Assets 2020: $2,238,6002020Assets 2021: $3,506,502Liabilities 2021: $1,197,794Net Assets 2021: $2,308,7082021Assets 2022: $7,090,055Liabilities 2022: $1,242,041Net Assets 2022: $5,848,0142022Assets 2023: $9,366,943Liabilities 2023: $1,472,421Net Assets 2023: $7,894,5222023Assets 2024: $12,618,542Liabilities 2024: $2,714,346Net Assets 2024: $9,904,1962024

Highlighted filing

2020

Assets$3,474,470
Liabilities$1,235,870
Net Assets$2,238,600

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,236,3282010Expenses 2011: $2,916,3702011Expenses 2012: $2,808,5542012Expenses 2013: $2,527,9812013Revenue 2014: $2,413,813Expenses 2014: $2,551,523Net Income 2014: -$137,7102014Revenue 2015: $2,495,064Expenses 2015: $2,629,155Net Income 2015: -$134,0912015Revenue 2016: $2,316,434Expenses 2016: $2,514,945Net Income 2016: -$198,5112016Revenue 2018: $2,582,421Expenses 2018: $2,663,331Net Income 2018: -$80,9102018Revenue 2019: $3,158,551Expenses 2019: $2,729,767Net Income 2019: $428,7842019Revenue 2020: $2,187,241Expenses 2020: $2,233,189Net Income 2020: -$45,9482020Revenue 2021: $2,947,349Expenses 2021: $2,877,241Net Income 2021: $70,1082021Revenue 2022: $6,127,162Expenses 2022: $2,538,222Net Income 2022: $3,588,9402022Revenue 2023: $4,591,882Expenses 2023: $2,623,950Net Income 2023: $1,967,9322023Revenue 2024: $4,224,021Expenses 2024: $2,483,863Net Income 2024: $1,740,1582024

Highlighted filing

2020

Revenue$2,187,241
Expenses$2,233,189
Net Income-$45,948
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 7, 2021
Return Version
2019v5.0
Gross Receipts
$2,187,241
Mission and Program Overview

Mission

To prepare students for advanced education, successful careers and responsible citizenship through academic excellence and humanitarian ideals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,775,605$1,759,715▼ $15,890
Investments in Publicly Traded Securities$821,787--
Cash and Non-Interest-Bearing Accounts$210,628$814,460▲ $603,832
Accounts Receivable$38,951$83,916▲ $44,965
Pledges and Grants Receivable$27,000$59,510▲ $32,510
Prepaid Expenses and Deferred Charges$53,323$47,713▼ $5,610
Other Notes and Loans Receivable, Net$200$611▲ $411
Total Assets$3,361,731$3,474,470▲ $112,739
Other Assets Total$434,237$708,545▲ $274,308
Liabilities
Deferred Revenue$1,001,021$1,126,280▲ $125,259
Other Liabilities$61,371$74,742▲ $13,371
Accounts Payable and Accrued Expenses$35,514$34,848▼ $666
Total Liabilities$1,097,906$1,235,870▲ $137,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,017,855$1,416,438▲ $398,583
Net Assets With Donor Restrictions$1,245,970$822,162▼ $423,808
Total Net Assets Fund Balance$2,263,825$2,238,600▼ $25,225
Total Liabilities and Net Assets / Fund Balance$3,361,731$3,474,470▲ $112,739

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,585,143$1,973,096$3,558,239
Equipment$174,572$512,009$686,581
Other Assets Org$63,742--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$621,230$9,850▲ $20,723$7,000$644,803
2018$320,022$510,250▼ $1,353$4,509$821,787
2017$296,039$1,910▲ $25,496$3,423$320,022
2016$234,210$52,500▲ $21,603$12,274$296,039
2015$231,811$4,050▲ $13,332$14,983$234,210
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lyn Rantz EddHead of SchoFT$122,775$5,554$128,329

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$372,142
Program Service Revenue
$1,426,731
Investment Income
$35,480
Other Revenue
$352,888
All Other Contributions
$372,142
Change in Net Assets
$-45,948

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,187,241
Revenue Not Reported on Form 990
$20,723
Total Revenue per Audited Statements
$2,207,964
Total Revenue per Form 990
$2,187,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,530,665
Other Expenses$702,524
Total Fundraising Expense$163,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,101,757$183,680$122,453$1,407,890
Occupancy$143,348$15,928-$159,276
Depreciation Depletion$115,337$12,815-$128,152
Current Officers, Directors, Trustees, and Key Employees$122,775--$122,775
Office Expenses$52,838$8,796-$61,634
Insurance$42,839$7,560-$50,399
Fees for Services Other$5,228$20,914-$26,142
Other Expenses$8,559-$40,614$8,559
Total Functional Expenses$1,820,429$249,693$163,067$2,233,189

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,233,189
Total Expenses per Audited Statements$2,233,189
Total Expenses per Form 990$2,233,189
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$105,910
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Auction$93,827$93,827-$93,827
Fall Fundraiser$10,142$10,142-$10,142
Total Events$103,969$103,969-$103,969
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unemployment Escrow Reserve$64,742
Covid-19 Sba Loan$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 finance committee approves the tax return and presents to the board of trustees.

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

Compliance is enforced by requiring members of the board of trustees to annually sign a certificate of acknowledgement stating that they have been provided with a copy of the conflicts of interest policy and will comply with the policy.

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

The process of determining the compensation for all employees included a comparability data and contemporaneous substation of the deliberation and decision. The process for determining the head of school's compensation is conducted by a head evaluation committee who does a formal head evaluation. This committee is also responsible for researching comparable salary information. The evaluation committee makes a recommendation to both the finance committee and the board of trustees for approval.

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

There are no other officers. Key employee compensation is approved by head of school.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Topeka Collegiate School Inc
EIN
48-0940713
Phone
7852280490
Address
2200 SW EVENINGSIDE DRIVE, TOPEKA, KS 66614

Signing Officer

Name
Karen Linn
Title
President
Phone
7852280504
Signed
2021-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Linn
Formed
1982
Legal Domicile
Ks
Voting Board Members
14
Independent Board Members
14
Employees
74
Volunteers
125

Preparer

Firm
Ssc Advisors Inc
Address
5825 SW 29TH ST STE 101, TOPEKA, KS 66614-2478
Preparer
Brenda Flanagan CPA
Phone
7852724484
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment consists of five individual funds established for a variety of purposes. The endowment includes donor-restricted funds.

Schedule D, Page 3, Part X

Topeka collegiate school, inc. Is a not-for-profit organization exempt from federal income taxes under internal revenue code section 501(c)(3) of the internal revenue code under a group ruling issued by the internal revenue service dated july 22, 1981. The school is required to recognize, measure, classify, and disclose in the financial statements uncertain tax positions taken or expected to be taken in the school's tax returns. Management has determined that the school does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures and the school is not aware of any activities that would jeopardize its tax-exempt status. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the school's tax returns will not be challenged by the taxing authorities and that the school will not be subject to tax on unrelated income or excise tax, penalties, and interest as a result of such challenge. The federal income tax returns of the school for 2020, 2019, and 2018 are subject to examination by the irs generally for three years after they were filed. There are no tax examinations currently in process.

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035480
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0821787
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt01775605
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01759715
IRS990/LandBldgEquipCostOrOtherBssAmt04244820
IRS990/LegalDomicileStateCd0KS
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PREPARE STUDENTS FOR ADVANCED EDUCATION, SUCCESSFUL CAREERS AND RESPONSIBLE CITIZENSHIP THROUGH ACADEMIC EXCELLENCE AND HUMANITARIAN IDEALS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02263825
IRS990/NetAssetsOrFundBalancesEOYAmt02238600
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0105910
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0105910
IRS990/NetUnrlzdGainsLossesInvstAmt020723
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01017855
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01416438
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015928
IRS990/OccupancyGrp/ProgramServicesAmt0143348
IRS990/OccupancyGrp/TotalAmt0159276
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08796
IRS990/OfficeExpensesGrp/ProgramServicesAmt052838
IRS990/OfficeExpensesGrp/TotalAmt061634
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0434237
IRS990/OtherAssetsTotalGrp/EOYAmt0708545
IRS990/OtherExpensesGrp/Desc0STUDENT PROGRAMS
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc2TUITION ASSISTANCE EXPENS
IRS990/OtherExpensesGrp/Desc3FACULTY EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt040614
IRS990/OtherExpensesGrp/ProgramServicesAmt0188940
IRS990/OtherExpensesGrp/ProgramServicesAmt138808
IRS990/OtherExpensesGrp/ProgramServicesAmt28559
IRS990/OtherExpensesGrp/TotalAmt0188940
IRS990/OtherExpensesGrp/TotalAmt140614
IRS990/OtherExpensesGrp/TotalAmt238808
IRS990/OtherExpensesGrp/TotalAmt38559
IRS990/OtherLiabilitiesGrp/BOYAmt061371
IRS990/OtherLiabilitiesGrp/EOYAmt074742
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0246978
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0246978
IRS990/OtherRevenueTotalAmt0246978
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0122453
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0183680
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01101757
IRS990/OtherSalariesAndWagesGrp/TotalAmt01407890
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0200
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0611
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt027000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt059510
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt053323
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt047713
IRS990/PrincipalOfficerNm0KAREN LINN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1FEES REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2DAY CARE
IRS990/ProgramServiceRevenueGrp/Desc3FOOD SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01249443
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175673
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt254066
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt343485
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt44064
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01249443
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt254066
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt343485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44064
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0829775
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0533523
IRS990/PYInvestmentIncomeAmt035245
IRS990/PYOtherExpensesAmt0687891
IRS990/PYOtherRevenueAmt0125908
IRS990/PYProgramServiceRevenueAmt02167623
IRS990/PYRevenuesLessExpensesAmt0428784
IRS990/PYSalariesCompEmpBnftPaidAmt01508353
IRS990/PYTotalExpensesAmt02729767
IRS990/PYTotalRevenueAmt03158551
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-45948
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01426731
IRS990ScheduleA/SchoolInd0X
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/BookValueAmt01585143
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01973096
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03558239
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0621230
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt09850
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0644803
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt020723
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt07000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02623
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0320022
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0510250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0821787
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1353
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04509
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0296039
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01910
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0320022
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt025496
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03423
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0234210
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt052500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0296039
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt021603
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt012274
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0231811
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt04050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0234210
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013332
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt014983
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0174572
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0512009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0686581
IRS990ScheduleD/ExpensesSubtotalAmt02233189
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt020723
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0644803
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt163742
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN NET ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNEMPLOYMENT ESCROW RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt064742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEMPLOYMENT ESCROW RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COVID-19 SBA LOAN
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.92680
IRS990ScheduleD/RevenueNotReportedAmt020723
IRS990ScheduleD/RevenueSubtotalAmt02187241
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT CONSISTS OF FIVE INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES DONOR-RESTRICTED FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TOPEKA COLLEGIATE SCHOOL, INC. IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE UNDER A GROUP RULING ISSUED BY THE INTERNAL REVENUE SERVICE DATED JULY 22, 1981. THE SCHOOL IS REQUIRED TO RECOGNIZE, MEASURE, CLASSIFY, AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOL'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE SCHOOL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES AND THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE SCHOOL'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE SCHOOL WILL NOT BE SUBJECT TO TAX ON UNRELATED INCOME OR EXCISE TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. THE FEDERAL INCOME TAX RETURNS OF THE SCHOOL FOR 2020, 2019, AND 2018 ARE SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THERE ARE NO TAX EXAMINATIONS CURRENTLY IN PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.07320
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01759715
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0708545
IRS990ScheduleD/TotalExpensesPerForm990Amt02233189
IRS990ScheduleD/TotalLiabilityAmt074742
IRS990ScheduleD/TotalRevenuePerForm990Amt02187241
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02207964
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02233189
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

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$2.71$9.90$4.22$2.48$1.74
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.37$1.47$7.89$4.59$2.62$1.97
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$1.24$5.85$6.13$2.54$3.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.20$2.31$2.95$2.88$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.47$1.24$2.24$2.19$2.23$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$1.10$2.26$3.16$2.73$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$1.45$1.83$2.58$2.66$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$1.30$2.15$2.32$2.51$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.56$1.23$2.34$2.50$2.63$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.73$1.25$2.48$2.41$2.55$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$1.10$2.59$2.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$1.08$2.79$2.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$1.20$3.10$2.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$1.16$3.03$3.24