Form 990 for tax year 2024

Filed by FERNLEAF COMMUNITY CHARTER SCHOOL.

Totals

Total revenue: $11,720,192
Total expenses: $9,273,627
Contributions and grants received: $11,771,843
Grants paid: $0
Program service revenue: $396,781
Investment income: -$844,311
Other revenue: $395,879
Total assets, end of year: $30,331,178
Total liabilities, end of year: $24,821,779
Net assets or fund balances, end of year: $5,509,399
Program services expenses (Part IX): $8,044,249
Management and general expenses: $1,229,378
Fundraising expenses: $0
Program service expenses (Part III): $8,044,249

Program services were 86.7% 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.

1e · Government grants (contributions)

$8,171,066
1f · All other contributions, gifts and grants

$3,600,777
2a · Program service revenue: CHILD CARE FEES

total $230,485 · related or exempt $230,485
2b · Program service revenue: FOOD SERVICE

total $166,296 · related or exempt $166,296
3 · Investment income

total $37,831 · excluded $37,831
7a · Gross sales of assets other than inventory

other assets $1,794,000
7b · Less cost or other basis and sales expenses

other assets $2,676,142
7c · Gain or loss

other assets -$882,142
7d · Net gain or loss

total -$882,142 · excluded -$882,142
11a · Other revenue: OVERNIGHTS

total $125,154 · excluded $125,154
11b · Other revenue: FIELDWORK

total $120,288 · excluded $120,288
11c · Other revenue: SCHOOL RELATED EVENTS & OTHER

total $89,254 · excluded $89,254
11d · All other revenue

total $61,183 · excluded $61,183
11e · Other revenue, total

$395,879

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $238,957 · management and general $238,957
6 · Compensation of disqualified persons

total $87,550 · program services $87,550
7 · Other salaries and wages

total $4,608,083 · program services $4,082,076 · management and general $526,007
8 · Pension plan contributions

total $363,841 · program services $335,723 · management and general $28,118
9 · Other employee benefits

total $633,841 · program services $613,348 · management and general $20,493
10 · Payroll taxes

total $387,019 · program services $350,091 · management and general $36,928
11a · Fees: management

total $1,200 · management and general $1,200
11b · Fees: legal

total $12,693 · management and general $12,693
11c · Fees: accounting

total $35,233 · management and general $35,233
11g · Fees: other

total $326,158 · program services $319,797 · management and general $6,361
12 · Advertising and promotion

total $30,576 · management and general $30,576
13 · Office expenses

total $827,594 · program services $607,399 · management and general $220,195
16 · Occupancy

total $101,092 · program services $101,092
20 · Interest

total $703,314 · program services $703,314
22 · Depreciation, depletion and amortization

total $797,515 · program services $797,515
23 · Insurance

total $106,596 · program services $33,979 · management and general $72,617
24a · Other expenses: OTHER EXPENSE

total $12,365 · program services $12,365

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $141,602 · end of year $153,310
2 · Savings and temporary cash investments

beginning of year $807,512 · end of year $1,838,818
4 · Accounts receivable

beginning of year $226,283 · end of year $422,711
9 · Prepaid expenses and deferred charges

beginning of year $21,713 · end of year $26,164
10a · Land, buildings and equipment: cost or other basis

$29,120,463
10b · Land, buildings and equipment: accumulated depreciation

$1,230,288
10c · Land, buildings and equipment, net

beginning of year $22,763,491 · end of year $27,890,175
17 · Accounts payable and accrued expenses

beginning of year $1,490,301 · end of year $1,000,287
19 · Deferred revenue

beginning of year $32,650 · end of year $252,394
23 · Secured mortgages and notes payable

beginning of year $19,374,816 · end of year $23,569,098
31 · Retained earnings, endowment or other funds

beginning of year $3,062,834 · end of year $5,509,399

Mission and programs · 2024

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.

Activities or mission (Part I)

OPERATION OF A CHARTER SCHOOL GRADES K-8

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. 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 PHYSICAL EDUCATION. 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.

Expenses $8,044,249 · Revenue $396,781

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

SAM RULE

CHAIR

Total calculated

$0

Hours/week

5
ALI LIEN

VICE CHAIR/T

Total calculated

$0

Hours/week

5
ERIK WEBER

SECRETARY

Total calculated

$0

Hours/week

5
LIZ WIESEL

BOARD MEMBER

Total calculated

$0

Hours/week

5
ROSS COOK

BOARD MEMBER

Total calculated

$0

Hours/week

5
SHEENA ISAACS

BRD MBR THRU

Total calculated

$0

Hours/week

5
SCOTT MCDONALD

CFO

Total calculated

$104,630

From this org

$88,043

From related orgs

$0

Other

$16,587

Hours/week

40
MICHAEL LUPLOW

SCHOOL DIREC

Total calculated

$112,361

From this org

$95,774

From related orgs

$0

Other

$16,587

Hours/week

40

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: 2024
Filed: 3 April 2026
IRS schema version: 2024v5.0
Source object: 202620989349301117

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