Knox Forest School FY2023 filing

Tax-deductible

Knoxville, TN501(c)(3)EducationEIN 82-1887611Revenue $248K in FY2023

On file with the IRSknoxforestschool.org2712 McClure Ln, 37920-4675 · Knoxville, TNTax-exempt since Mar 2021School — 170(b)(1)(A)(ii)

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Knox Forest School is a nature based play program designed to connect young people to nature build self confidence and connection and develop a greater sense of community care and involvement.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$176K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $868 a year · under 1% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$176K
to officers and key staff · 76% of spending
Concern: pay to officers and key staff is 76% of spending; over 30%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$248K
+29% vs prior year
Spent
$232K
To programs
100%
Net assets
$20K
By yearFY2021–FY2024
Revenue
$248K
FY2023▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2021$171K
FY2022$192K
FY2023$248K
FY2024$285K
Expenses
$232K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$232K
FY2024$299K
Net assets
$20K
FY2023▲ +460%
Tap a bar for its year
Net assets by fiscal year
FY2021$2K
FY2022$4K
FY2023$20K
FY2024$5K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Revoked May 2020, reinstated. IRS ruling Mar 2021, per the IRS master file. Latest filing on record: FY2024. IRS ruling in Mar 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $232K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $176K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director President
$35,183Pt VII · Sec A
Lead Teacher
$24,199Pt VII · Sec A
$20,712Pt VII · Sec A
Teacher
$19,504Pt VII · Sec A
Director Chairman of Board
$16,254Pt VII · Sec A
$13,913Pt VII · Sec A
Teacher
$13,841Pt VII · Sec A
$11,793Pt VII · Sec A

Sara Otis’s $56K as Director and Board President is at the 47th percentile of top reported officer pay among 1613 $100K–1M 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Sara Otis$55,720$35,183$37,300$40,000
Stephen Otis$4,543$16,254$39,865$27,000
Luke Marx$39,618$19,504——
Katie Barr$35,710$13,841$9,550—
Summer Fuss$29,528$24,199$25,993$7,650
Beth Aisenbrey$23,215$13,913$9,920$5,583
Natalie Connors$19,350$20,712$10,912—
Gar Secrist———$18,788

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.

See Knox Forest School executive salaries →

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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

Connects young people to nature through play, building confidence and community care.

Provided by the organization

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3 programs · $232K · in their own filed words · FY2023
01

Our Primary goal in our 7th year continues to be that we make sure we have excellent staff who are paid fairly and trained properly. We have a total of 10 staff members serving a community of 118 kids at our school.

$191Kprogram expense
02

Our second goal was to make sure our school grounds and facilities were well maintained. This includes paying rent and utilities up keeping three outdoor classrooms one indoor school house classroom and maintaining care for our large garden for herbalist training and experience.

$23Kprogram expense
03

Our third goal was to makes sure our educational program is top notch and offers the best to our kids in the school. This required excellent materials for the children with books and crafts and experiences. It also includes various days we offer feasts and snacks to kids and families.

$19Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$248K
Ln 12
Fees for servicesLn 2g$245K
Gifts and grantsLn 1h$3K
Money outPt IX
$232K
Ln 25
Programscol B$232K
Owns and owesPt X
$20K
net assets · Ln 32
Cash and savingsLn 1–2$20K
Total assetsLn 16$20K
LiabilitiesLn 26$0
PeoplePt VI, VII
15
listed · VII A
PaidVII A12
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$245K
Gains on assetsLn 7$0
Total revenueLn 12$248K
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$0
Cash and savings togetherLn 1–2$20K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$20K
LiabilitiesLn 26$0
Net assetsLn 32$20K
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderDecember
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$4K$20K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$4K$20K
LiabilitiesLn 26$0$0
Net assetsLn 32$4K$20K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$176K$176K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$15K$15K$0$0
Management feesLn 11a$5K$5K$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$148$148$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$288$288$0$0
Office expensesLn 13$2K$2K$0$0
Information technologyLn 14$1K$1K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$8K$8K$0$0
TravelLn 17$2K$2K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$2K$2K$0$0
InterestLn 20$561$561$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$2K$0$0
Other expenses (24a–d)Ln 24$19K$19K$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$232K$232K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $285K$299K−$14K$5K 990 PDF
FY2023 Viewing $248K$232K$16K$20K 990 PDF
FY2022 $192K$4K 990 PDF
FY2021 $171K$2K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $248,326 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,775$3,040
I-9 Program service revenuePrior year $187,621$245,286
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $192,396$248,326
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $164,277$190,653
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $26,504$41,558
I-18 Total expensesPrior year $190,781$232,211
I-19 Revenue less expensesPrior year $1,615$16,115
Part VI · Governance 3 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
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 $248,326 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$3,040
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$3,040
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$245,286
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$248,326
Part IX · Statement of functional expenses $232,211 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $176,120 · Management $0 · Fundraising $0$176,120
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $14,533 · Management $0 · Fundraising $0$14,533
IX-11a Management feesPrograms $4,605 · Management $0 · Fundraising $0$4,605
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $148 · Management $0 · Fundraising $0$148
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $288 · Management $0 · Fundraising $0$288
IX-13 Office expensesPrograms $1,878 · Management $0 · Fundraising $0$1,878
IX-14 Information technologyPrograms $1,079 · Management $0 · Fundraising $0$1,079
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $8,400 · Management $0 · Fundraising $0$8,400
IX-17 TravelPrograms $1,650 · Management $0 · Fundraising $0$1,650
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $1,689 · Management $0 · Fundraising $0$1,689
IX-20 InterestPrograms $561 · Management $0 · Fundraising $0$561
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $2,484 · Management $0 · Fundraising $0$2,484
IX-24 Other expenses (24a–d)Programs $18,776 · Management $0 · Fundraising $0$18,776
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $232,211 · Management $0 · Fundraising $0$232,211
Part X · Balance sheet $19,619 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $3,504$19,619
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $3,504$19,619
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $3,504$19,619
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,504$19,619
X-33 Total liabilities and net assetsStart of year $3,504$19,619
Part XI · Reconciliation of net assets $19,619 net assets at year end
XI-1 Total revenue$248,326
XI-2 Total expenses$232,211
XI-3 Revenue less expenses$16,115
XI-4 Net assets at start of year$3,504
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$19,619

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

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