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Nonprofiteer
← LIVING EARTH SCHOOL

Form 990 for tax year 2023

Filed by LIVING EARTH SCHOOL.

Totals

Total revenue
$890,005
Total expenses
$805,281
Contributions and grants received
$131,750
Grants paid
$0
Program service revenue
$752,749
Investment income
$5,506
Other revenue
$0
Total assets, end of year
$347,601
Total liabilities, end of year
$30,676
Net assets or fund balances, end of year
$316,925
Program services expenses (Part IX)
$535,972
Management and general expenses
$251,848
Fundraising expenses
$17,461
Program service expenses (Part III)
$535,972

Program services were 66.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $12,564

  • 1f · All other contributions, gifts and grants

    $119,186

  • 1g · Noncash contributions included above

    $20,551

  • 2a · Program service revenue: TUITION

    total $752,749 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $5,506 · unrelated business $0 · excluded $5,506

  • 8a · Fundraising events: contributions included on line 1c

    $12,564

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $520,603 · program services $363,826 · management and general $156,777 · fundraising $0

  • 8 · Pension plan contributions

    total $8,436 · program services $0 · management and general $8,436 · fundraising $0

  • 9 · Other employee benefits

    total $5,234 · program services $0 · management and general $5,234 · fundraising $0

  • 10 · Payroll taxes

    total $46,572 · program services $34,579 · management and general $11,993 · fundraising $0

  • 11a · Fees: management

    total $7,120 · program services $2,850 · management and general $4,270 · fundraising $0

  • 11c · Fees: accounting

    total $6,000 · program services $0 · management and general $6,000 · fundraising $0

  • 11g · Fees: other

    total $25,514 · program services $12,246 · management and general $7,125 · fundraising $6,143

  • 12 · Advertising and promotion

    total $19,278 · program services $15,033 · management and general $3,253 · fundraising $992

  • 13 · Office expenses

    total $6,552 · program services $809 · management and general $1,144 · fundraising $4,599

  • 14 · Information technology

    total $7,683 · program services $0 · management and general $7,683 · fundraising $0

  • 16 · Occupancy

    total $42,722 · program services $27,275 · management and general $13,210 · fundraising $2,237

  • 17 · Travel

    total $7,021 · program services $5,754 · management and general $1,267 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $77 · program services $0 · management and general $0 · fundraising $77

  • 20 · Interest

    total $553 · program services $553 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $12,604 · program services $12,604 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $9,555 · program services $665 · management and general $8,890 · fundraising $0

  • 24a · Other expenses: LICENSES & APPLICATION FEES

    total $1,632 · program services $1,064 · management and general $568 · fundraising $0

  • 24b · Other expenses: MERCHANT & PROCESSING FEES

    total $41,797 · program services $29,647 · management and general $12,047 · fundraising $103

  • 24c · Other expenses: SUPPLIES

    total $15,879 · program services $10,062 · management and general $2,507 · fundraising $3,310

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $2,319 · program services $1,293 · management and general $1,026 · fundraising $0

  • 24e · All other expenses

    total $18,130 · program services $17,712 · management and general $418 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $259,577 · end of year $320,417

  • 4 · Accounts receivable

    beginning of year $11,290 · end of year $9,874

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,883 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $108,267

  • 10b · Land, buildings and equipment: accumulated depreciation

    $100,866

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $7,401

  • 11 · Investments: publicly traded securities

    end of year $9,909

  • 17 · Accounts payable and accrued expenses

    beginning of year $208 · end of year $1,500

  • 19 · Deferred revenue

    beginning of year $820

  • 24 · Unsecured notes and loans payable

    beginning of year $42,272 · end of year $28,364

  • 25 · Other liabilities

    beginning of year $1,914 · end of year $812

  • 27 · Net assets without donor restrictions

    beginning of year $228,536 · end of year $316,925

Mission and programs · 2023

Mission

LES is best known for our fun outdoor year-round education camps for kids, teens, and adults that go beyond a typical summer camp experience. Programs at the Living Earth School range from one day workshops to long-term immersive courses.

  • YEAR ROUND OUTDOOR EDUCATION (SEE SCHEDULE O)

    Expenses $119,183 · Revenue $209,839

  • SUMMER CAMP (SEE SCHEDULE O)

    Expenses $252,568 · Revenue $378,604

  • YOUTH WEEKEND (SEE SCHEDULE O)

    Expenses $31,187 · Revenue $95,821

  • MISCELLANEOUS EDUCATIONAL PROGRAMS (SEE SCHEDULE O)

    Expenses $133,034 · Revenue $68,485

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Hub Knott

    EXECUTIVE DIRECTOR

    Total calculated
    $70,600
    From this org
    $70,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Diana Boeke

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Kathryn Abbott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Kate Guenther

    PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • John Outland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Kate Knott

    DIRECTOR

    Total calculated
    $400
    From this org
    $400
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Scott Cunningham

    DIRECTOR OF OPERATIONS

    Total calculated
    $60,697
    From this org
    $60,697
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Anna Caughron

    ADMINISTRATIVE DIRECTOR

    Total calculated
    $34,818
    From this org
    $34,818
    From related orgs
    $0
    Other
    $0
    Hours/week
    32

  • Valerie Goodman

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Brian Bentzen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Monica Daniels

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
8 May 2024
IRS schema version
2023v5.0
Source object
202411369349313426

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