Civic Intelligence

The Independence School Inc

EIN 51-0225189 • 501(c)3 • Newark, DE

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Profile

The independence school inspires students to become independent, intellectually curious individuals who possess an exceptional spirit for learning, leadership and citizenship.

1300 Paper Mill RoadNewark, DE 19711-3408

theindependenceschool.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.28x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.64x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

54th percentile

5.9%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

66th percentile

$340,387

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

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

Asset Growth

41st percentile

2.9%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

56th percentile

9.9%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$29,057,618

Up $2,039,653 (+7.5%) from 2022

Liabilities

Down

$8,158,698

Down $798,953 (-8.9%) from 2022

Net Assets

Up

$20,898,920

Up $2,838,606 (+16%) from 2022

Operations
Liabilities / Revenue71st percentileNet Margin54th percentile

Revenue

Up

$12,787,471

Up $549,750 (+4.5%) from 2022

Expenses

Up

$12,028,681

Up $1,596,975 (+15%) from 2022

Net Income

Down

$758,790

Down $1,047,225 (-58%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$40M$30M$20M$10M$0Assets 2011: $30,002,756Liabilities 2011: $11,548,333Net Assets 2011: $18,454,4232011Assets 2012: $29,367,937Liabilities 2012: $11,814,632Net Assets 2012: $17,553,3052012Assets 2014: $28,511,664Liabilities 2014: $10,726,151Net Assets 2014: $17,785,5132014Assets 2015: $27,424,998Liabilities 2015: $10,012,900Net Assets 2015: $17,412,0982015Assets 2016: $26,229,622Liabilities 2016: $9,723,542Net Assets 2016: $16,506,0802016Assets 2018: $25,428,392Liabilities 2018: $9,104,911Net Assets 2018: $16,323,4812018Assets 2019: $25,175,111Liabilities 2019: $8,993,938Net Assets 2019: $16,181,1732019Assets 2020: $25,274,852Liabilities 2020: $8,968,242Net Assets 2020: $16,306,6102020Assets 2021: $26,545,837Liabilities 2021: $7,932,933Net Assets 2021: $18,612,9042021Assets 2022: $27,017,965Liabilities 2022: $8,957,651Net Assets 2022: $18,060,3142022Assets 2025: $29,057,618Liabilities 2025: $8,158,698Net Assets 2025: $20,898,9202025

Highlighted filing

2025

Assets$29,057,618
Liabilities$8,158,698
Net Assets$20,898,920
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $9,233,7842011Expenses 2012: $8,936,2412012Revenue 2014: $7,976,852Expenses 2014: $8,272,784Net Income 2014: -$295,9322014Revenue 2015: $8,577,567Expenses 2015: $8,761,979Net Income 2015: -$184,4122015Revenue 2016: $8,328,731Expenses 2016: $9,271,015Net Income 2016: -$942,2842016Revenue 2018: $9,369,815Expenses 2018: $9,987,171Net Income 2018: -$617,3562018Revenue 2019: $9,703,481Expenses 2019: $10,095,577Net Income 2019: -$392,0962019Revenue 2020: $9,746,843Expenses 2020: $9,777,277Net Income 2020: -$30,4342020Revenue 2021: $10,738,864Expenses 2021: $9,744,368Net Income 2021: $994,4962021Revenue 2022: $12,237,721Expenses 2022: $10,431,706Net Income 2022: $1,806,0152022Revenue 2025: $12,787,471Expenses 2025: $12,028,681Net Income 2025: $758,7902025

Highlighted filing

2025

Revenue$12,787,471
Expenses$12,028,681
Net Income$758,790
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$29,057,618
Liabilities
$8,158,698
Net assets
$20,898,920
Revenue
$12,787,471
Expenses
$12,028,681
Net income
$758,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.1$8.16$20.9$12.8$12.0$0.76
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.0$8.96$18.1$12.2$10.4$1.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.5$7.93$18.6$10.7$9.74$0.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.3$8.97$16.3$9.75$9.78$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.2$8.99$16.2$9.70$10.1$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.4$9.10$16.3$9.37$9.99$0.62
2016Detailed filing. Detailed filing data is available for this year.$26.2$9.72$16.5$8.33$9.27$0.94
2015Detailed filing. Detailed filing data is available for this year.$27.4$10.0$17.4$8.58$8.76$0.18
2014Detailed filing. Detailed filing data is available for this year.$28.5$10.7$17.8$7.98$8.27$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.4$11.8$17.6$8.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.0$11.5$18.5$9.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$13,782,106
Mission and Program Overview

Mission

The independence school inspires students to become independent, intellectually curious individuals who possess an exceptional spirit for learning, leadership and citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,249,416$11,701,537▲ $452,121
Investments in Publicly Traded Securities$12,430,182$10,576,308▼ $1,853,874
Savings and Temporary Cash Investments-$3,459,490-
Cash and Non-Interest-Bearing Accounts$4,028,613$2,940,898▼ $1,087,715
Pledges and Grants Receivable$387,942$202,393▼ $185,549
Accounts Receivable$41,035$61,388▲ $20,353
Inventories for Sale or Use$26,614$34,085▲ $7,471
Total Assets$28,248,423$29,057,618▲ $809,195
Other Assets Total$84,621$81,519▼ $3,102
Liabilities
Tax Exempt Bond Liabilities$5,064,596$4,857,093▼ $207,503
Deferred Revenue$2,791,001$2,413,527▼ $377,474
Other Liabilities$692,113$829,074▲ $136,961
Accounts Payable and Accrued Expenses$100,011$59,004▼ $41,007
Total Liabilities$8,647,721$8,158,698▼ $489,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,955,964$11,974,504▲ $1,018,540
Net Assets With Donor Restrictions$8,644,738$8,924,416▲ $279,678
Total Net Assets Fund Balance$19,600,702$20,898,920▲ $1,298,218
Total Liabilities and Net Assets / Fund Balance$28,248,423$29,057,618▲ $809,195

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,172,097$16,033,137$26,205,234
Equipment$558,134$432,631$990,765
Land$847,749-$847,749
Other Land Buildings$123,557-$123,557

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$9,856,161$118,413▲ $969,571$367,837$10,576,308
2023$8,912,253$104,001▲ $1,183,517$343,610$9,856,161
2022$8,037,622$476,854▲ $712,804$315,027$8,912,253
2021$6,928,470$3,071,568▼ $1,148,323$814,093$8,037,622
2020$5,843,106$125,050▲ $1,249,446$289,132$6,928,470
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy CostelloHead of SchoolFT$318,093$22,294$340,387
Patrick Burns JrDirector of Finance and OperationsFT$113,834$21,059$134,893
Christy KoenseLower School HeadFT$109,449$21,909$131,358
Amy GrahamMiddle School HeadFT$108,339$17,250$125,589
Michele HarraDirector of Advancement and EnrollmentFT$111,527$11,488$123,015
Heidi McdonoughDirector of MarketingFT$110,634$4,957$115,591

Board Members and Trustees

NameTitle
Kristin GiffinPresident
Mona SinghVice President
Amelia WyantBoard Member
Carrie FangBoard Member
Christine CookBoard Member
Jeffrey ShahanBoard Member
Katie BurkeBoard Member
Kevin DombrowskiBoard Member
Vincent C Thomas EsqBoard Member
Michael Marinelli EddBoard Member (since 9/2024)
Ping XuBoard Member (since 9/2024)
Bianca Fraser-johnsonSecretary
Bill DorohTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
New Castle Conservation DistrictStream Remediation2430 OLD COUNTRY ROAD, Newark, DE 19702$276,458
Service UnlimitedHvac19 SOUTHGATE BLVD, New Castle, DE 19720$171,506
Beyond Bright Services INCCustodial Services1338 LOVERING AVE, Wilmingtion, DE 19806$145,750
Dubroff LLCConstruction323 BUTTONWOOD ROAD, Landenberg, PA 19350$139,110
Turf Pro INCLandscaping103 SANDY DRIVE SUITE 100, Newark, DE 19713$123,219
Revenue and Support

Revenue Composition

Contributions and Grants
$1,286,442
Program Service Revenue
$10,381,932
Investment Income
$743,798
Other Revenue
$375,299
All Other Contributions
$590,821
Change in Net Assets
$758,790

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table75$56,193Fair Market Value
Securities Publicly Traded4$39,190Fair Market Value
Other Non Cash Contri Table43$18,282Fair Market Value
Total Noncash Contributions122$113,665-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,600,299
Revenue Not Reported on Financial Statements
$2,187,172
Revenue Not Reported on Form 990
$602,326
Other Revenue Adjustments
$2,132,877
Total Revenue per Audited Statements
$11,202,625
Total Revenue per Form 990
$12,787,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,985,422
Other Expenses$2,956,438
Grants and Similar Amounts Paid$2,086,821
Total Fundraising Expense$476,374
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,020,269$1,045,273$209,208$5,274,750
Grants to Domestic Individuals$2,086,821--$2,086,821
Depreciation Depletion$401,079$148,972$22,919$572,970
Occupancy$388,682$144,367$22,210$555,259
Other Employee Benefits$414,557$89,790$16,623$520,970
Current Officers, Directors, Trustees, and Key Employees$35,221$417,797$50,335$503,353
Payroll Taxes$288,003$101,703$18,165$407,871
Pension Plan Contributions$205,471$60,625$12,382$278,478
All Other Expenses$86,200$18,282$90,572$195,054
Advertising$151,447$7,871$14,046$173,364
Interest-$168,379-$168,379
Office Expenses$162,622--$162,622
Information Technology$111,822$41,533$6,390$159,745
Insurance$88,479$32,864$5,056$126,399
Other Expenses$75,237$27,945$4,299$107,481
Fees for Service Investment Mgmnt Fees-$54,295-$54,295
Fees for Services Accounting-$38,500-$38,500
Fees for Services Other$25,269$9,385$1,444$36,098
Fees for Services Legal$1,533$569$88$2,190
Total Functional Expenses$9,048,174$2,504,133$476,374$12,028,681

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,028,681
Total Expenses per Audited Statements$9,909,460
Expenses per Audited Statements$9,853,562
Expenses Not Reported on Financial Statements$2,175,119
Other Expense Adjustments$2,120,824
Expenses Not Reported on Form 990$55,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$145,964
Fundraising Direct Expenses$67,516
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$117,076$117,076$57,491$59,585
5k & Color US Kids Run$27,257$27,257$8,394$18,863
Total Events$145,964$145,964$67,516$78,448
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries and Payroll Taxes$824,504
Agency Funds$4,570

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe Delaware Economic Development Authority2017-08-15$6,460,000Refinancing of tax-exempt bond originally used for expansion and renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,460,000$6,130,461-$133,543

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

“The school's form 990 is reviewed and approved by the finance committee prior to distribution to the full board and filing with the irs.”

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

“Trustees are required to read the conflict of interest policy and sign a new declaration of conflict of interest annually. The conflict of interest policy states that trustees are obligated to complete a new declaration should a new conflict arise. Additionally, trustees will be reminded verbally each year of the obligation.”

Form 990, Part VI, Section B, Line 15

“The independence school has an executive compensation policy consisting of six sections. There is an 8-step process to determine executive compensation which includes all the elements asked for on lines 15, 15a and 15b.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents, conflict of interest policy and financial statements available to the public by request.”

Filing and Contact Details

Filer

Filer Name
The Independence School Inc
EIN
51-0225189
Phone
3022390330
Address
1300 PAPER MILL ROAD, NEWARK, DE 19711-3408

Signing Officer

Name
Timothy P Costello
Title
Head of School
Phone
3022390330
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy P Costello
Formed
1978
Legal Domicile
De
Voting Board Members
13
Independent Board Members
13
Employees
146
Volunteers
50

Preparer

Firm
Bonadio & Co Llp
Address
2711 CENTERVILLE ROAD SUITE 100, WILMINGTON, DE 19808
Preparer
Peter S Kennedy CPA
Phone
3026566632
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

“The school has a finance committee that assumes responsibility for oversight of the financial statement audit and the selection of the independent auditors.”

Financial Statement Notes

PART II, LINE 3:

“Easement expenses are charged to expense on the statement of activities.”

PART II, LINE 9:

“The school does not reflect the easement in its financial statements since it does not consider it a financial asset.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 55,898. Independence parents' association contribution 7,000.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Independence parents' association revenue 46,056. Financial aid and tuition remission 2,086,821.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 55,898.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Independence parents' association expenses 34,003. Financial aid and tuition remission 2,086,821.”

Raw XML AppendixShowing 400 of 782 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE INDEPENDENCE SCHOOL INSPIRES STUDENTS TO BECOME INDEPENDENT, INTELLECTUALLY CURIOUS INDIVIDUALS WHO POSSESS AN EXCEPTIONAL SPIRIT FOR LEARNING, LEADERSHIP AND CITIZENSHIP.
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE INDEPENDENCE SCHOOL
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IRS990/Desc0THE INDEPENDENCE SCHOOL IS AN INDEPENDENT SCHOOL FOR CHILDREN FROM PRESCHOOL TO 8TH GRADE. THERE WERE APPROXIMATELY 452 STUDENTS ENROLLED DURING THE YEAR.
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IRS990/MissionDesc0THE INDEPENDENCE SCHOOL INSPIRES STUDENTS TO BECOME INDEPENDENT, INTELLECTUALLY CURIOUS INDIVIDUALS WHO POSSESS AN EXCEPTIONAL SPIRIT FOR LEARNING, LEADERSHIP AND CITIZENSHIP.
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