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Summers-Knoll School FY2023 filing

Tax-deductible

Ann Arbor, MI501(c)(3)Education EIN 38-3235125Revenue $1.7M in FY2023

On file with the IRSsummers-knoll.org2015 Manchester Rd, 48104-4917 · Ann Arbor, MITax-exempt since Oct 1995School — 170(b)(1)(A)(ii)

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Summers-Knoll School exists to prepare children for the future through a challenging academic program that considers the whole child in a supportive, encouraging, and joyful environment.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
$313K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $108K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$313K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-44% vs prior year
Spent
$2.1M
To programs
64%
Net assets
$1.6M
By yearFY2021–FY2025
Revenue
$1.7M
FY2023▼ -44%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.3M
FY2022$3.1M
FY2023$1.7M
FY2024$1.1M
FY2025$1.6M
Expenses
$2.1M
FY2023▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.1M
FY2022$2.6M
FY2023$2.1M
FY2024$1.7M
FY2025$1.8M
Net assets
$1.6M
FY2023▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.4M
FY2022$2.0M
FY2023$1.6M
FY2024$962K
FY2025$750K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $1.4M Management & general 31% · $656K Fundraising 6% · $120K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $313K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Johnathan Letcher
Head of Scho
$225,855Pt VII · Sec A
$87,181Pt VII · Sec A
Emily Tyler
Co-President
$0Pt VII · Sec A
Leon Parker
Co-President
$0Pt VII · Sec A
Hj Decker
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Ed Feng
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Johnathan Letcher’s $194K as Head of Scho is at the 81st percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Johnathan Letcher$193,560$219,031$225,855$143,333—
Carrie Symons$100,911$118,531———
Kimberley Michalishyn$106,900$87,181$87,181$69,770—
Walter Landberg————$94,650
Kimberley Downing————$61,936

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Prepares children for the future with challenging academics in a supportive, joyful environment.

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Provided by the organization

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3 programs · $1.3M · in their own filed words · FY2022
01

Classroom Teaching

To enable each child the necessary environment to reach their own educational potential.

$1.2Mprogram expense
02

After School Programs

These programs are offered to students as extracurricular activities after school hours.

$58Kprogram expense
03

Break Programs

These are programs offered to students and the community when the school session is on break during the school year. Programs are offered during the day while parents are at work.

$53program expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Fidelity Investments Charitable Gift FundFY2024$11K
Total grants receivedfrom 1 funder$11K
Grants paid · 2 grants · $1.1M · 2020–2021
Unitemized GrantFY2021$513,723
Unitemized GrantFY2020$567,636

By the numbers

The FY2023 990, line by line.

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from philanthropy.org
1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$147K
Other incomeLn 4–11$1K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.4M
Managementcol C$656K
Fundraisingcol D$120K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$630K
Total assetsLn 16$3.9M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$147K
Government grantsLn 1e$132K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$303
Other incomeLn 4–11$1K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$564K
Cash and savings togetherLn 1–2$630K
InvestmentsLn 11–13$63K
Land, buildings, equipmentLn 10c$3.2M
Total assetsLn 16$3.9M
LiabilitiesLn 26$2.3M
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 545
VolunteersI 68
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.4M$630K
InvestmentsLn 11–13$58K$63K
Land, buildings, equipmentLn 10c$3.2M$3.2M
Total assetsLn 16$4.6M$3.9M
LiabilitiesLn 26$2.7M$2.3M
Net assetsLn 32$2.0M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$347K$306K$30K$11K
Other salaries and wagesLn 7$1.0M$620K$322K$102K
Other employee benefitsLn 9$97K$74K$23K
Payroll taxesLn 10$103K$60K$43K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$26K$26K
Office expensesLn 13$20K$20K
Information technologyLn 14$17K$14K$2K$673
OccupancyLn 16$58K$48K$11K
TravelLn 17$5K$5K
InterestLn 20$67K$55K$9K$3K
Depreciation, depletion and amortizationLn 22$76K$62K$14K
InsuranceLn 23$25K$20K$3K$994
Other expenses (24a–d)Ln 24$202K$80K$121K
All other expensesLn 24e$35K$18K$15K$2K
Total functional expensesLn 25$2.1M$1.4M$656K$120K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.8M−$208K$750K 990 PDF
FY2024 $1.1M$1.7M−$640K$962K 990 PDF
FY2023 Viewing $1.7M$2.1M−$387K$1.6M 990 PDF
FY2022 $3.1M$2.6M$545K$2.0M 990 PDF
FY2021 $2.3M$2.1M$149K$1.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,746,084 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $656,581$147,129
I-9 Program service revenuePrior year $2,452,268$1,597,549
I-10 Investment incomePrior year $149$303
I-11 Other revenuePrior year $1,760$1,103
I-12 Total revenuePrior year $3,110,758$1,746,084
I-13 Grants and similar amounts paidPrior year $513,723$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,451,118$1,590,655
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $600,816$542,284
I-18 Total expensesPrior year $2,565,657$2,132,939
I-19 Revenue less expensesPrior year $545,101−$386,855
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,746,084 across 7 lines filed
VIII-1e Government grants$131,500
VIII-1f All other contributions, gifts and grants$15,629
VIII-1h Total contributions, gifts and grants$147,129
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,597,549$1,597,549
VIII-3 Investment incomeExcluded from tax $303$303
VIII-8 Net income from fundraising eventsExcluded from tax $1,103$1,103
VIII-12 Total revenueRelated to mission $1,597,549 · Excluded from tax $1,406$1,746,084
Part IX · Statement of functional expenses $2,132,939 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $306,299 · Management $29,585 · Fundraising $10,942$346,826
IX-7 Other salaries and wagesPrograms $620,116 · Management $321,509 · Fundraising $101,909$1,043,534
IX-9 Other employee benefitsPrograms $73,900 · Management $23,399$97,299
IX-10 Payroll taxesPrograms $60,240 · Management $42,756$102,996
IX-11c Accounting feesManagement $3,652$3,652
IX-11g Other fees for servicesManagement $8,295$8,295
IX-12 Advertising and promotionManagement $26,073$26,073
IX-13 Office expensesManagement $20,322$20,322
IX-14 Information technologyPrograms $13,800 · Management $2,356 · Fundraising $673$16,829
IX-16 OccupancyPrograms $47,896 · Management $10,514$58,410
IX-17 TravelManagement $4,732$4,732
IX-20 InterestPrograms $54,982 · Management $9,387 · Fundraising $2,682$67,051
IX-22 Depreciation, depletion and amortizationPrograms $61,945 · Management $13,598$75,543
IX-23 InsurancePrograms $20,375 · Management $3,478 · Fundraising $994$24,847
IX-24 Other expenses (24a–d)Programs $80,251 · Management $121,345$201,596
IX-24e All other expensesPrograms $18,094 · Management $14,522 · Fundraising $2,318$34,934
IX-25 Total functional expensesPrograms $1,357,898 · Management $655,523 · Fundraising $119,518$2,132,939
Part X · Balance sheet $3,888,238 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $645,323$65,804
X-2 Savings and temporary cash investmentsStart of year $721,344$563,988
X-4 Accounts receivableStart of year $4,160$3,119
X-9 Prepaid expenses and deferred chargesStart of year $404$404
X-10c Land, buildings and equipment, netStart of year $3,186,045$3,191,781
X-11 Publicly traded securitiesStart of year $58,277$63,142
X-16 Total assetsStart of year $4,618,659$3,888,238
X-17 Accounts payable and accrued expensesStart of year $98,880$97,312
X-19 Deferred revenueStart of year $563,538$217,120
X-25 Other liabilitiesStart of year $1,250$2,260
X-26 Total liabilitiesStart of year $2,663,620$2,316,692
X-27 Net assets without donor restrictionsStart of year $1,950,435$1,571,546
X-32 Total net assets or fund balancesStart of year $1,955,039$1,571,546
X-33 Total liabilities and net assetsStart of year $4,618,659$3,888,238
Part XI · Reconciliation of net assets $1,571,546 net assets at year end
XI-1 Total revenue$1,746,084
XI-2 Total expenses$2,132,939
XI-3 Revenue less expenses−$386,855
XI-4 Net assets at start of year$1,955,039
XI-5 Net unrealized gains (losses) on investments$4,865
XI-8 Prior period adjustments−$1,503
XI-10 Net assets at end of year$1,571,546

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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