Civic Intelligence

Friends School Inc.

990 • Fiscal year 2015 • EIN 61-1213141

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 23, 2015

Organization ProfileWWW.FRIENDS-SCHOOL.INFO
901 Breckenridge LnLouisville, KY 40207

(502) 899-1822

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.64x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.3%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

90th percentile

45%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$290,750

Up $89,893 (+45%) from 2014

Net Assets

Up

$104,030

Up $60,302 (+138%) from 2014

Liabilities

Up

$186,720

Up $29,591 (+19%) from 2014

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin52nd percentile

Revenue

Up

$1,248,672

Up $150,252 (+14%) from 2014

Expenses

Up

$1,207,628

Up $138,675 (+13%) from 2014

Net Income

Up

$41,044

Up $11,577 (+39%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $217,610Liabilities 2011: $159,668Net Assets 2011: $57,9422011Assets 2012: $232,752Liabilities 2012: $190,000Net Assets 2012: $42,7522012Assets 2013: $202,902Liabilities 2013: $170,003Net Assets 2013: $32,8992013Assets 2014: $200,857Liabilities 2014: $157,129Net Assets 2014: $43,7282014Assets 2015: $290,750Liabilities 2015: $186,720Net Assets 2015: $104,0302015Assets 2016: $149,813Liabilities 2016: $236,940Net Assets 2016: -$87,1272016Assets 2017: $326,068Liabilities 2017: $226,637Net Assets 2017: $99,4312017Assets 2018: $429,158Liabilities 2018: $280,222Net Assets 2018: $148,9362018Assets 2019: $353,639Liabilities 2019: $313,007Net Assets 2019: $40,6322019Assets 2020: $601,062Liabilities 2020: $440,975Net Assets 2020: $160,0872020Assets 2021: $1,023,949Liabilities 2021: $623,916Net Assets 2021: $400,0332021Assets 2022: $1,183,837Liabilities 2022: $357,567Net Assets 2022: $826,2702022Assets 2023: $1,265,848Liabilities 2023: $295,196Net Assets 2023: $970,6522023Assets 2024: $1,325,701Liabilities 2024: $323,992Net Assets 2024: $1,001,7092024

Highlighted filing

2015

Assets$290,750
Liabilities$186,720
Net Assets$104,030
Open 2015 Filing

Operations Trend

Revenue Growth70th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,022,030Expenses 2011: $990,623Net Income 2011: $31,4072011Revenue 2012: $1,087,890Expenses 2012: $1,103,080Net Income 2012: -$15,1902012Expenses 2013: $1,158,2792013Revenue 2014: $1,098,420Expenses 2014: $1,068,953Net Income 2014: $29,4672014Revenue 2015: $1,248,672Expenses 2015: $1,207,628Net Income 2015: $41,0442015Revenue 2016: $1,190,026Expenses 2016: $1,381,183Net Income 2016: -$191,1572016Revenue 2017: $1,667,253Expenses 2017: $1,482,999Net Income 2017: $184,2542017Revenue 2018: $1,832,821Expenses 2018: $1,785,512Net Income 2018: $47,3092018Revenue 2019: $1,686,458Expenses 2019: $1,799,824Net Income 2019: -$113,3662019Revenue 2020: $1,804,607Expenses 2020: $1,685,845Net Income 2020: $118,7622020Revenue 2021: $1,916,042Expenses 2021: $1,676,096Net Income 2021: $239,9462021Revenue 2022: $2,307,715Expenses 2022: $1,881,478Net Income 2022: $426,2372022Revenue 2023: $2,370,363Expenses 2023: $2,225,981Net Income 2023: $144,3822023Revenue 2024: $2,544,901Expenses 2024: $2,547,776Net Income 2024: -$2,8752024

Highlighted filing

2015

Revenue$1,248,672
Expenses$1,207,628
Net Income$41,044
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 23, 2015
Return Version
2014v5.0
Gross Receipts
$1,248,672
Mission and Program Overview

Mission

The orgnaization is a cooperative preschool and elementary school. The program emphasizes an inclusive population, which includes children with special needs. The program provides experiential child-centered educational opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$109,951$139,935▲ $29,984
Rtn Earn Endowment Incm Other Fnds$43,728$104,030▲ $60,302
Land, Buildings, and Equipment, Net$45,623$94,625▲ $49,002
Accounts Receivable$34,044$39,430▲ $5,386
Savings and Temporary Cash Investments$11,239$16,760▲ $5,521
Total Assets$200,857$290,750▲ $89,893
Liabilities
Deferred Revenue$152,073$176,759▲ $24,686
Accounts Payable and Accrued Expenses$4,794$9,961▲ $5,167
Grants Payable$262--
Total Liabilities$157,129$186,720▲ $29,591
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,728$104,030▲ $60,302
Total Liabilities and Net Assets / Fund Balance$200,857$290,750▲ $89,893

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$-66,292$66,292-
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Brad KesslerBoard Member
Chad MccauleyBoard Member
Derek CockerhamBoard Member
Kathy HinkebeinBoard Member
Lacey McnaryBoard Member
Michael GoodwinBoard Member
Pat McelhoneBoard Member
Tom SolleyBoard Presid
Melanie WillisBusiness Man
Kristina ChristensenExecutive Di
Daniel SwintoskySecretary
Ellen SchageneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$188,565
Program Service Revenue
$919,611
Investment Income
$0
Other Revenue
$140,496
All Other Contributions
$75,000
Change in Net Assets
$41,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,248,672
Total Revenue per Audited Statements
$1,248,672
Total Revenue per Form 990
$1,248,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$948,833
Other Expenses$258,795
Total Fundraising Expense$46,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$609,535$202,795-$812,330
Other Employee Benefits$53,608$16,076-$69,684
Payroll Taxes$51,404$15,415-$66,819
Occupancy$38,113$14,910-$53,023
Fees for Services Other--$46,041$46,041
All Other Expenses$22,628$14,691-$37,319
Office Expenses$1,628$14,387-$16,015
Insurance-$14,812-$14,812
Other Expenses$13,686--$13,686
Advertising$12,896--$12,896
Depreciation Depletion$7,485$3,007-$10,492
Fees for Services Accounting-$3,592-$3,592
Interest-$102-$102
Total Functional Expenses$861,800$299,787$46,041$1,207,628

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,207,628
Total Expenses per Audited Statements$1,207,628
Total Expenses per Form 990$1,207,628
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$135,786
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$249,351$135,786-$135,786
Total Events$249,351$135,786-$135,786
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The finance committee reviews all forms and schedules to be sure all information is complete and accurate in comparison to the independently audited financial statements. The board of directors then reviews the main form as recommended by the finance committee.”

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

“The executive committee of the board of directors reviews the director's performance and approves any increase in compensation. All compensation of staff is compared ot regional compensation packages for teachers.”

Form 990, Page 6, Part VI, Line 19

“All policies and procedures including conflict of interest policies are given to every prospective family. In addition, they are available on our web site. Financial statments are given to families at the annual meeting, as well as available on request. The form 990 is a public document and available for view at any time.”

Filing and Contact Details

Filer

Filer Name
Friends School Inc
EIN
61-1213141
Phone
5028991822
Address
901 BRECKENRIDGE LN, LOUISVILLE, KY 40207

Signing Officer

Name
Kristina Christensen
Title
Executive Director
Phone
5028991822
Signed
2015-10-23

Organization Details

Principal Officer
Kristina Christensen
Formed
1992
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
11
Employees
39

Preparer

Firm
Goodman & Weber Psc
Address
10357 LINN STATION RD, LOUISVILLE, KY 40223
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The orgnaization is a cooperative preschool and elementary school. The program emphasizes an inclusive population, which includes children with special needs. The program provides experiential child-centered educational opportunities.”

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

“Family cooperative childhood education program, provides a nurturing, caring and loving learning environment. The uniqueness of each child is valued. Tolerance, kindness and good citizenship are taught. Family involvement is required. Classes provide a low student-teacher ratio to meet individual needs. A highly individualized, developmentally appropriate program is provided to teach the whole child.”

Raw XML AppendixShowing 400 of 422 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04794
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09961
IRS990/AccountsReceivableGrp/BOYAmt034044
IRS990/AccountsReceivableGrp/EOYAmt039430
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGNAIZATION IS A COOPERATIVE PRESCHOOL AND ELEMENTARY SCHOOL. THE PROGRAM EMPHASIZES AN INCLUSIVE POPULATION, WHICH INCLUDES CHILDREN WITH SPECIAL NEEDS. THE PROGRAM PROVIDES EXPERIENTIAL CHILD-CENTERED EDUCATIONAL OPPORTUNITIES.
IRS990/AdvertisingGrp/ProgramServicesAmt012896
IRS990/AdvertisingGrp/TotalAmt012896
IRS990/AllOtherContributionsAmt075000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014691
IRS990/AllOtherExpensesGrp/ProgramServicesAmt022628
IRS990/AllOtherExpensesGrp/TotalAmt037319
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0901 BRECKENRIDGE LANE
IRS990/BooksInCareOfDetail/PhoneNum05028991822
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0901 BRECKENRIDGE LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040207
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0109951
IRS990/CashNonInterestBearingGrp/EOYAmt0139935
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0113565
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0188565
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0258795
IRS990/CYOtherRevenueAmt0140496
IRS990/CYProgramServiceRevenueAmt0919611
IRS990/CYRevenuesLessExpensesAmt041044
IRS990/CYSalariesCompEmpBnftPaidAmt0948833
IRS990/CYTotalExpensesAmt01207628
IRS990/CYTotalFundraisingExpenseAmt046041
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01248672
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0152073
IRS990/DeferredRevenueGrp/EOYAmt0176759
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03007
IRS990/DepreciationDepletionGrp/ProgramServicesAmt07485
IRS990/DepreciationDepletionGrp/TotalAmt010492
IRS990/Desc0FAMILY COOPERATIVE CHILDHOOD EDUCATION PROGRAM, PROVIDES A NURTURING, CARING AND LOVING LEARNING ENVIRONMENT. THE UNIQUENESS OF EACH CHILD IS VALUED. TOLERANCE, KINDNESS AND GOOD CITIZENSHIP ARE TAUGHT. FAMILY INVOLVEMENT IS REQUIRED. CLASSES PROVIDE A LOW STUDENT-TEACHER RATIO TO MEET INDIVIDUAL NEEDS. A HIGHLY INDIVIDUALIZED, DEVELOPMENTALLY APPROPRIATE PROGRAM IS PROVIDED TO TEACH THE WHOLE CHILD.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0854315
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03592
IRS990/FeesForServicesAccountingGrp/TotalAmt03592
IRS990/FeesForServicesOtherGrp/FundraisingAmt046041
IRS990/FeesForServicesOtherGrp/TotalAmt046041
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0TOM SOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1ELLEN SCHAGENE
IRS990/Form990PartVIISectionAGrp/PersonNm2BRAD KESSLER
IRS990/Form990PartVIISectionAGrp/PersonNm3DANIEL SWINTOSKY
IRS990/Form990PartVIISectionAGrp/PersonNm4LACEY MCNARY
IRS990/Form990PartVIISectionAGrp/PersonNm5DEREK COCKERHAM
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL GOODWIN
IRS990/Form990PartVIISectionAGrp/PersonNm7KATHY HINKEBEIN
IRS990/Form990PartVIISectionAGrp/PersonNm8CHAD MCCAULEY
IRS990/Form990PartVIISectionAGrp/PersonNm9PAT MCELHONE
IRS990/Form990PartVIISectionAGrp/PersonNm10MELANIE WILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm11KRISTINA CHRISTENSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BUSINESS MAN
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0113565
IRS990/FundraisingGrossIncomeAmt0135786
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsPayableGrp/BOYAmt0262
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01248672
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt014812
IRS990/InsuranceGrp/TotalAmt014812
IRS990/InterestGrp/ManagementAndGeneralAmt0102
IRS990/InterestGrp/TotalAmt0102
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt066292
IRS990/LandBldgEquipBasisNetGrp/BOYAmt045623
IRS990/LandBldgEquipBasisNetGrp/EOYAmt094625
IRS990/LandBldgEquipCostOrOtherBssAmt0160917
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGNAIZATION IS A COOPERATIVE PRESCHOOL AND ELEMENTARY SCHOOL. THE PROGRAM EMPHASIZES AN INCLUSIVE POPULATION, WHICH INCLUDES CHILDREN WITH SPECIAL NEEDS. THE PROGRAM PROVIDES EXPERIENTIAL CHILD-CENTERED EDUCATIONAL OPPORTUNITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt043728
IRS990/NetAssetsOrFundBalancesEOYAmt0104030
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0135786
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt014910
IRS990/OccupancyGrp/ProgramServicesAmt038113
IRS990/OccupancyGrp/TotalAmt053023
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014387
IRS990/OfficeExpensesGrp/ProgramServicesAmt01628
IRS990/OfficeExpensesGrp/TotalAmt016015
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016076
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt053608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069684
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3CONTINUING EDUCATION
IRS990/OtherExpensesGrp/ProgramServicesAmt020564
IRS990/OtherExpensesGrp/ProgramServicesAmt116462
IRS990/OtherExpensesGrp/ProgramServicesAmt213791
IRS990/OtherExpensesGrp/ProgramServicesAmt313686
IRS990/OtherExpensesGrp/TotalAmt020564
IRS990/OtherExpensesGrp/TotalAmt116462
IRS990/OtherExpensesGrp/TotalAmt213791
IRS990/OtherExpensesGrp/TotalAmt313686
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04710
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04710
IRS990/OtherRevenueTotalAmt04710
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0202795
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0609535
IRS990/OtherSalariesAndWagesGrp/TotalAmt0812330
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015415
IRS990/PayrollTaxesGrp/ProgramServicesAmt051404
IRS990/PayrollTaxesGrp/TotalAmt066819
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KRISTINA CHRISTENSEN
IRS990/PriorPeriodAdjustmentsAmt019258
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1EXTENDED DAY FEES
IRS990/ProgramServiceRevenueGrp/Desc2FINANCIAL AID/SCHOLARSHIPS
IRS990/ProgramServiceRevenueGrp/Desc3DISCOUNTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0935003
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1113781
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3-139173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0935003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1113781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3-139173
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FAMILY COOPERATIVE CHILDHOOD EDUCATION PROGRAM, PROVIDES A NURTURING, CARING AND LOVING LEARNING ENVIRONMENT. THE UNIQUENESS OF EACH CHILD IS VALUED. TOLERANCE, KINDNESS AND GOOD CITIZENSHIP ARE TAUGHT. FAMILY INVOLVEMENT IS REQUIRED. CLASSES PROVIDE A LOW STUDENT-TEACHER RATIO TO MEET INDIVIDUAL NEEDS. A HIGHLY INDIVIDUALIZED, DEVELOPMENTALLY APPROPRIATE PROGRAM IS PROVIDED TO TEACH THE WHOLE CHILD.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt07485
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0105831
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0155
IRS990/PYOtherExpensesAmt0207968
IRS990/PYOtherRevenueAmt0103613
IRS990/PYProgramServiceRevenueAmt0888821
IRS990/PYRevenuesLessExpensesAmt029467
IRS990/PYSalariesCompEmpBnftPaidAmt0860985
IRS990/PYTotalExpensesAmt01068953
IRS990/PYTotalRevenueAmt01098420
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt041044
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt043728
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0104030
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011239
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016760
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/ExpensesSubtotalAmt01207628
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-66292
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066292
IRS990ScheduleD/RevenueSubtotalAmt01248672
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0-66292
IRS990ScheduleD/TotalExpensesPerForm990Amt01207628
IRS990ScheduleD/TotalRevenuePerForm990Amt01248672
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01248672
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01207628
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/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0113565
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0113565
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0249351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0249351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0135786
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135786
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0135786
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGNAIZATION IS A COOPERATIVE PRESCHOOL AND ELEMENTARY SCHOOL. THE PROGRAM EMPHASIZES AN INCLUSIVE POPULATION, WHICH INCLUDES CHILDREN WITH SPECIAL NEEDS. THE PROGRAM PROVIDES EXPERIENTIAL CHILD-CENTERED EDUCATIONAL OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILY COOPERATIVE CHILDHOOD EDUCATION PROGRAM, PROVIDES A NURTURING, CARING AND LOVING LEARNING ENVIRONMENT. THE UNIQUENESS OF EACH CHILD IS VALUED. TOLERANCE, KINDNESS AND GOOD CITIZENSHIP ARE TAUGHT. FAMILY INVOLVEMENT IS REQUIRED. CLASSES PROVIDE A LOW STUDENT-TEACHER RATIO TO MEET INDIVIDUAL NEEDS. A HIGHLY INDIVIDUALIZED, DEVELOPMENTALLY APPROPRIATE PROGRAM IS PROVIDED TO TEACH THE WHOLE CHILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE REVIEWS ALL FORMS AND SCHEDULES TO BE SURE ALL INFORMATION IS COMPLETE AND ACCURATE IN COMPARISON TO THE INDEPENDENTLY AUDITED FINANCIAL STATEMENTS. THE BOARD OF DIRECTORS THEN REVIEWS THE MAIN FORM AS RECOMMENDED BY THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE DIRECTOR'S PERFORMANCE AND APPROVES ANY INCREASE IN COMPENSATION. ALL COMPENSATION OF STAFF IS COMPARED OT REGIONAL COMPENSATION PACKAGES FOR TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL POLICIES AND PROCEDURES INCLUDING CONFLICT OF INTEREST POLICIES ARE GIVEN TO EVERY PROSPECTIVE FAMILY. IN ADDITION, THEY ARE AVAILABLE ON OUR WEB SITE. FINANCIAL STATMENTS ARE GIVEN TO FAMILIES AT THE ANNUAL MEETING, AS WELL AS AVAILABLE ON REQUEST. THE FORM 990 IS A PUBLIC DOCUMENT AND AVAILABLE FOR VIEW AT ANY TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0200857
IRS990/TotalAssetsEOYAmt0290750
IRS990/TotalAssetsGrp/BOYAmt0200857
IRS990/TotalAssetsGrp/EOYAmt0290750
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0188565
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt046041
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0299787
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0861800
IRS990/TotalFunctionalExpensesGrp/TotalAmt01207628
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0157129
IRS990/TotalLiabilitiesEOYAmt0186720
IRS990/TotalLiabilitiesGrp/BOYAmt0157129
IRS990/TotalLiabilitiesGrp/EOYAmt0186720
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt043728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0104030
IRS990/TotalOtherProgSrvcExpenseAmt07485
IRS990/TotalProgramServiceExpensesAmt0861800
IRS990/TotalProgramServiceRevenueAmt0919611
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0924321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01248672
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0290750
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0901 BRECKENRIDGE LANE
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040207
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.FRIENDS-SCHOOL.INFO
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA CHRISTENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$290,750
Liabilities
$186,720
Net assets
$104,030
Revenue
$1,248,672
Expenses
$1,207,628
Net income
$41,044
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.32$1.00$2.54$2.55$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.30$0.97$2.37$2.23$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.36$0.83$2.31$1.88$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.62$0.40$1.92$1.68$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.44$0.16$1.80$1.69$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.31$0.04$1.69$1.80$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.28$0.15$1.83$1.79$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.23$0.10$1.67$1.48$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.24$0.09$1.19$1.38$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.19$0.10$1.25$1.21$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.16$0.04$1.10$1.07$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.17$0.03$1.16
2012Summary only. Only limited summary data is available for this year.$0.23$0.19$0.04$1.09$1.10$0.02
2011Summary only. Only limited summary data is available for this year.$0.22$0.16$0.06$1.02$0.99$0.03