2024-05-14T14:03:31-05:00 2023-06-30 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2022-07-01 350909975 ORCHARD SCHOOL FOUNDATION INC ORCH 3172519253 615 WEST 64TH STREET INDIANAPOLIS IN 46260 VALERIE HUNT CHIEF FINANCIAL OFFICER 3172519253 2024-05-14 1 VALERIE HUNT 999009999 0 CASSE TATE P01271193 3175802000 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z VALERIE HUNT 615 WEST 64TH STREET INDIANAPOLIS IN 46260 15968632 0 X WWW.ORCHARD.ORG X 1921 IN TO DEVELOP AND EDUCATE THE WHOLE CHILD. SEE SCHEDULE O FOR MISSION STATEMENT CONTINUATION. 28 28 174 50 22536 21536 1709795 707010 10711271 11576514 3479591 1481594 150069 178233 16050726 13943351 1611072 1675048 0 0 8190383 8278695 10400 2000 747765 4777527 5068396 14589382 15024139 1461344 -1080788 51175808 52604991 1721943 1906052 49453865 50698939 DEVELOP AND EDUCATE THE WHOLE CHILD. AS A PROGRESSIVE, NON-SECTARIAN, INDEPENDENT SCHOOL, ORCHARD COMMITS TO ADVANCING EACH STUDENT'S ACADEMIC SUCCESS, SELF-CONFIDENCE, OPEN-MINDEDNESS, ETHICAL CHARACTER, LEADERSHIP, AND LOVE OF LEARNING. 0 0 5362654 988955 6800341 THE ELEMENTARY SCHOOL IS COMPRISED OF APPROXIMATELY 310 STUDENTS FROM PRESCHOOL THROUGH THE 4TH GRADE. THE FOCUS IS ON THE DEVELOPMENT OF THE WHOLE CHILD - SOCIALLY, EMOTIONALLY, ARTISTICALLY, AND ETHICALLY WITHIN A SUPPORTIVE AND CHALLENGING ENVIRONMENT. DURING THESE FORMATIVE YEARS, WHEN CHILDREN ARE CURIOUS AND INQUISITIVE, ORCHARD SCHOOL PROVIDES THEM WITH OPPORTUNITIES TO DISCOVER, EXPLORE, AND EXPERIMENT. CHILDREN LEARN BEST BY DOING AND, THEREFORE, ARE ENCOURAGED TO THINK, REASON, CREATE, AND COLLABORATE THROUGH ACTIVE PARTICIPATION IN THE LEARNING PROCESS. 4703612 615870 4240114 MIDDLE SCHOOL INCLUDES APPROXIMATELY 190 STUDENTS IN GRADES FIVE THROUGH EIGHT. THE PROGRAM PROVIDES A WELL-ROUNDED EDUCATION, INCLUDING CORE ACADEMICS, ARTS, AND PHYSICAL EDUCATION/ATHLETICS. IT CENTERS AROUND THE ACADEMIC, SOCIAL, AND EMOTIONAL NEEDS OF YOUNG ADOLESCENTS. THE MIDDLE SCHOOL STUDENTS DEVELOP INCREASED INDEPENDENCE, PERSONAL RESPONSIBILITY, AND ACCOUNTABILITY AS THEY ENCOUNTER INCREASINGLY HIGHER EXPECTATIONS FOR ACADEMIC AND BEHAVIORAL EXCELLENCE. 626633 70223 536059 EXTENSION PROGRAMS ARE AVAILABLE TO ALL STUDENTS AND INCLUDE SUMMER CAMP, AFTER SCHOOL CHILD CARE, CLUBS, CLASSES, AND ATHLETICS. THESE PROGRAMS GIVE STUDENTS A BROAD-BASED EXPERIENCE OUTSIDE OF THE CLASSROOM. SUMMER CAMPS ARE ALSO AVAILABLE TO NON-ORCHARD STUDENTS. 10692899 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 49 0 1 174 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 IN X VALERIE HUNT 3177035704 615 WEST 64TH STREET INDIANAPOLIS IN 46260 PHILIP GENETOS PRESIDENT, GOVERNOR 2.00 X X 0 0 0 JULIE MANNING MAGID VICE PRESIDENT, GOVERNOR 2.00 X X 0 0 0 SCOTT HIRSCHMAN TREASURER, GOVERNOR 2.00 X X 0 0 0 SUZIE FEHSENFELD SECRETARY, GOVERNOR 2.00 X X 0 0 0 TINA KORTY CHAIR, TRUSTEES 2.00 X X 0 0 0 CHRISTA ADKINS VICE CHAIR, TRUSTEES 2.00 X X 0 0 0 JORDAN KRANER TREASURER, TRUSTEES 2.00 X X 0 0 0 JENNIFER SHIN SECRETARY, TRUSTEES 2.00 X X 0 0 0 BARB JAMES GOVERNOR 2.00 X 0 0 0 DAN APPEL GOVERNOR 2.00 X 0 0 0 DANIEL J ELSENER GOVERNOR 2.00 X 0 0 0 KEVIN MARTIN GOVERNOR 2.00 X 0 0 0 MARK MILES GOVERNOR 2.00 X 0 0 0 MARY CAITO GOVERNOR 2.00 X 0 0 0 SHIV O'NEILL GOVERNOR 2.00 X 0 0 0 SUE LERCHEN GOVERNOR 2.00 X 0 0 0 WILLIAM BO ELDER JR GOVERNOR 2.00 X 0 0 0 LESLEY AKOSA TRUSTEE 2.00 X 0 0 0 CAROLINE ASAVA TRUSTEE 2.00 X 0 0 0 ERIC CHRISTOPHER TRUSTEE 2.00 X 0 0 0 AYANA ROWLEY HENDERSON TRUSTEE 2.00 X 0 0 0 STACEY SUMMITT-MANN TRUSTEE 2.00 X 0 0 0 SALLIE JO MITZELL TRUSTEE 2.00 X 0 0 0 SHAWN ODLE TRUSTEE 2.00 X 0 0 0 ADRIANNE GLIDEWELL SMITH TRUSTEE 2.00 X 0 0 0 BRANDON SORGE TRUSTEE 2.00 X 0 0 0 CHRISTOPHER WILBURN TRUSTEE 2.00 X 0 0 0 JULIE WINGATE TRUSTEE 2.00 X 0 0 0 SHERRI HELVIE HEAD OF SCHOOL 40.00 X 259249 0 96821 COURTNEY WILLIAMS CFO THROUGH 4/15/2022 40.00 X 47469 0 2839 VALERIE HUNT CFO STARTING 8/15/22 40.00 X 60572 0 5964 NICHOLAS EBLE ASSISTANT HEAD OF SCHOOL 40.00 X 139011 0 13743 STEPHEN STURMAN DIR. OF INSTITUTIONAL ADVA 40.00 X 121308 0 16486 HEATHER GIRTON DIRECTOR OF EARLY CHILD/EL 40.00 X 109150 0 19667 ANGELA BROTHERS MIDDLE SCHOOL DIRECTOR 40.00 X 109980 0 29500 846739 0 185020 5 0 1 0 ALADDIN FOOD MANAGEMENT SERVICES LLC 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICES 549981 TRANE 5355 N POST RD INDIANAPOLIS IN 46216 HVAC REPAIR SERVICES 275582 COVERALL SERVICE COMPANY - INDIANAPOLIS 8435 KEYSTONE CROSSING SUITE 200 INDIANAPOLIS IN 46240 JANITORIAL SERVICES 216030 EDWARDS ELECTRICAL & MECHANICAL 2350 N SHADELAND AVE INDIANAPOLIS IN 46219 FACILITY MAINTENANCE 170907 DYNAMARK 7210 ZIONSVILLE RD INDIANAPOLIS IN 46268 PRINTING/MARKETING SERVICES 162100 5 107083 599927 134790 707010 TUITION AND FEES 611110 10908181 10908181 EXTENSION PROGRAMS 611110 526594 526594 PARENT ASSOCIATION INCOME 611110 50734 50734 ADMISSION FEES 611110 25540 25540 65465 65465 11576514 796218 796218 150090 41980 108110 108110 108110 2580819 1895443 685376 685376 685376 84845 107083 77965 6880 6880 33326 9893 23433 23433 NET INVESTMENT IN RC IV, LLC 900099 39810 22536 17274 39810 13943351 11576514 22536 1637291 1675048 1675048 396887 266863 104371 25653 6389101 4723690 1448708 216703 296056 217263 68828 9965 670901 492895 155701 22305 525750 383019 123620 19111 18447 18447 74339 74339 2000 2000 98554 98554 880389 255052 625337 276450 185882 72699 17869 205241 20176 120522 64543 277303 186456 72923 17924 906560 694485 204005 8070 85854 40930 36546 8378 65414 43984 17202 4228 977803 755329 213200 9274 FOOD SERVICES 507677 506467 1210 0 OTHER EXPENSES 371088 0 111937 259151 ACTIVITIES AND EVENTS 283674 245360 15326 22988 IN KIND 39603 0 0 39603 15024139 10692899 3583475 747765 500 500 8188452 5192328 265987 143575 32760 41804 6655 34064 231272 251154 36058202 26961324 9438914 9096878 29838707 34646107 3172561 3198581 51175808 52604991 1326503 1524288 395440 381764 1721943 1906052 X 41138385 41937016 8315480 8761923 49453865 50698939 51175808 52604991 X -1080788 2365672 -39810 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34679786 55424 3727437 1561280 36901367 42706626 420160 -3194393 5252607 34679786 34412920 232779 9902449 1841522 42706626 35416302 456858 432694 1892934 34412920 34424822 1333963 1905069 2247552 35416302 0.77075 0.18280 0.04645 0 1 1 784042 784042 32944623 25173490 7771133 2005853 1787834 218019 323684 323684 9096878 ALTERNATIVE INVESTMENTS 3198581 F 3198581 X 14656699 2365672 31250 129838 2526760 12129939 98554 1714858 1813412 13943351 13411625 31250 129838 161088 13250537 98554 1675048 1773602 15024139 PART V, LINE 4: ORCHARD'S ENDOWMENT CONSISTS OF DONOR-RESTRICTED FUNDS FOR VARIOUS EDUCATIONAL PROGRAMS AND SCHOLARSHIPS AND A FUND DESIGNATED BY THE BOARD OF GOVERNORS AS AN ENDOWMENT. PART X, LINE 2: ORCHARD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, ORCHARD HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. ORCHARD FILES U.S. FEDERAL AND INDIANA INFORMATION RETURNS. ORCHARD IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2020. MANAGEMENT BELIEVES THAT ORCHARD'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 9,893. RENTAL EXPENSES 41,980. FUNDRAISING EVENT EXPENSES 77,965. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 1,675,048. TAX RECOGNITION OF NET INCOME ON RC IV, LLC INVESTMENT IN PARTNERSHIP 39,810. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 9,893. RENTAL EXPENSES 41,980. FUNDRAISING EVENT EXPENSES 77,965. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 1,675,048. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ADMISSION POLICY IS AS FOLLOWS: THE ORCHARD SCHOOL FOUNDATION, INC. PROVIDES AN EDUCATION FOUNDED ON AN APPRECIATION OF CHILDHOOD AND FAMILY. THIS REQUIRES THE CREATION OF A SCHOOL COMMUNITY WHERE THE HUMAN DIFFERENCES PRESENT IN THE SCHOOL AND IN SOCIETY ARE ACKNOWLEDGED, RESPECTED, ESTEEMED, AND VIEWED AS ESSENTIAL AND WHERE IDEAS AND BEHAVIORS THAT OPPRESS OTHERS ARE CHALLENGED AND ADDRESSED THROUGH THE EDUCATION PROCESS. THESE DIFFERENCES INCLUDE BUT ARE NOT LIMITED TO RACE, GENDER, ETHNIC, CULTURAL, SOCIAL, SEXUAL ORIENTATION, ECONOMIC, AND RELIGIOUS AS WELL AS THE VARIETY OF PHYSICAL, INTELLECTUAL, AND SPIRITUAL QUALITIES THAT MAKE UNIQUE INDIVIDUALS OF EVERYONE. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PASSIVE INVESTMENTS 2880845 0 0 0 0 0 0 2880845 0 2880845 0 0 0 0 0 0 PART III ACCOUNTING METHOD: ONE WORLD FESTIVAL 191928 107083 84845 21227 3947 52791 191928 107083 84845 21227 3947 52791 77965 6880 1 STUDENT FINANCIAL ASSISTANCE 153 1675048 N/A N/A PART I, LINE 2: THE ORGANIZATION GIVES STUDENTS FINANCIAL AID IN THE FORM OF TUITION CREDITS. THESE TUITION CREDITS ARE APPLIED DIRECTLY TO THE STUDENTS' TUITION ACCOUNTS, AND NO CASH IS GIVEN TO THE STUDENTS. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 SHERRI HELVIE HEAD OF SCHOOL 248093 0 2115 0 9041 0 25340 0 71481 0 356070 0 0 0 NICHOLAS EBLE ASSISTANT HEAD OF SCHOOL 137235 0 1515 0 261 0 13743 0 0 0 152754 0 0 0 PART I, LINE 1A A CORPORATE FITNESS MEMBERSHIP IS OFFERED TO ALL EMPLOYEES (60% PAID BY THE ORGANIZATION, 40% BY THE EMPLOYEE). PART I, LINE 1B AN APPROPRIATE HOUSE ON CAMPUS IS PROVIDED TO THE HEAD OF SCHOOL. 4 RECEIPIENTS BOARD MEMBER CHILDREN RECEIVE FINANCIAL ASSISTANCE 53550 FINANCIAL ASSISTANCE FINANCIAL ASSISTANCE GREGORY AND APPEL DANIEL APPEL IS A BOARD MEMBER AND AN OFFICER OF GREGORY AND APPEL 22694 BUSINESS INSURANCE INDEPENDENT ANALYSIS BY A THIRD PARTY HAS INDICATED THAT ORCHARD'S INSURANCE RATES ARE FAIRLY MARKETED AND THAT ORCHARD RECEIVES COMPETITIVE PREMIUM RATES 0 X 3 59790 FMV X 6 6574 FMV X AUCTION ITEMS 216 66955 FMV X SUPPLIES 1 1471 FMV 0 1 0 FORM 990, PART I, LINE 1 TO DEVELOP AND EDUCATE THE WHOLE CHILD. AS A PROGRESSIVE, NON-SECTARIAN, INDEPENDENT SCHOOL, ORCHARD COMMITS TO ADVANCING EACH STUDENT'S ACADEMIC SUCCESS, SELF-CONFIDENCE, OPEN-MINDEDNESS, ETHICAL CHARACTER, LEADERSHIP, AND LOVE OF LEARNING. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF GOVERNORS SHALL SERVE AS THE BOARD OF DIRECTORS OF THE CORPORATION. THE BUSINESS AND AFFAIRS OF THE CORPORATION SHALL BE MANAGED BY THE BOARD OF GOVERNORS; PROVIDED HOWEVER, THAT CERTAIN RESPONSIBILITIES AND DUTIES OF THE BOARD OF GOVERNORS SHALL BE VESTED IN THE BOARD OF TRUSTEES, THE HEAD OF SCHOOL, OR OTHER COMMITTEES OF THE BOARD OF GOVERNORS. THE BOARD OF GOVERNORS RETAINS THE POWER TO APPROVE ALL ISSUES THAT IMPACT THE LONG-TERM OPERATIONS, STRATEGIC PLAN, FINANCIAL SUSTAINABILITY AND MISSION OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION DIVIDES ITS GOVERNING BODY INTO TWO UNITS: THE BOARD OF GOVERNORS AND THE BOARD OF TRUSTEES. THE MEMBERS OF BOTH UNITS HAVE VOTING RIGHTS; HOWEVER, DIFFERENCES IN THE POWERS OF EACH OF THE TWO UNITS EXIST. THE BOARD OF GOVERNORS SHALL HAVE THE POWER TO MANAGE THE CORPORATION AND HAS GENERAL CHARGE AND CONTROL OF THE AFFAIRS, FUNDS, PROPERTY, AND POLICIES OF THE CORPORATION. THE BOARD OF GOVERNORS MAY EXERCISE ALL POWERS OF THE CORPORATION. THE BOARD OF TRUSTEES SHALL EXERCISE GENERAL SUPERVISION OVER THE MANAGEMENT OF THE SCHOOL AND THE AGENTS/EMPLOYEES THEREOF, INITIATING AND IMPLEMENTING SUCH PROGRAMS AS IT SHALL DEEM ADVISABLE FOR THE EFFICIENT OPERATION AND WELFARE OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOESN'T DOCUMENT ALL MEETINGS AND WRITTEN ACTIONS OF ITS COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO SUBMISSION. THE FORM 990 IS MADE AVAILABLE TO MEMBERS OF THE BOARD OF GOVERNORS AND TO ANY INTERESTED INDIVIDUALS UPON THEIR REQUEST. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST, IF ANY, ARE ADDRESSED BY THE LEADERSHIP OF THE BOARD OF GOVERNORS AND EXECUTIVE STAFF. INDEPENDENT REVIEW OF THE SITUATION BY A CPA FIRM OR SIMILAR IS AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE OF THE BOARD OF GOVERNORS IS GIVEN AUTHORITY TO DEVELOP A WRITTEN CONTRACT WITH THE HEAD OF SCHOOL AND TO SET HIS OR HER WAGE, ENSURING THAT THE WAGE IS MARKET DRIVEN AND FAIR. DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS IS UTILIZED TO COMPARE COMPENSATION. CFO COMPENSATION WAS REVIEWED UPON THE COMMENCEMENT OF THE CURRENT CFO'S EMPLOYMENT WITH ORCHARD SCHOOL FOUNDATION. THE CFO RECEIVES THE SAME COMPENSATION INCREASE ANNUALLY AS ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TAX RECOGNITION OF NET INCOME ON RC IV, LLC INVESTMENT -39,810. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.