Nonprofit · EIN 41-1696582
EDUCATIONAL FRONTIERS INC
Also known as SUMMIT SCHOOL
Tax-exempt · DULUTH, MN 55805
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,282,477 | $1,203,695 | $78,782 | $672,842 | $67,518 | $605,324 |
| June 30, 2024 | 990 | $1,212,221 | $1,158,520 | $53,701 | $604,619 | $78,077 | $526,542 |
| June 30, 2023 | 990 | $1,111,098 | $1,114,736 | -$3,638 | $539,419 | $66,578 | $472,841 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $129,671
- of which government grants
- $124,671
- Program service revenue
- $1,150,699
- Investment income
- $1,901
- Net income from fundraising events
- $186
- Other revenue
- $206
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $901,727
- Salaries, compensation and benefits (total)
- $991,431
- Professional fundraising fees
- $0
- Accounting fees
- $26,152
- Depreciation
- $22,286
- Program services (functional)
- $1,014,309
- Management and general (functional)
- $179,472
- Fundraising (functional)
- $9,914
Balance sheet and other
- Total assets, start of year
- $604,619
- Total assets, end of year
- $672,842
- Total liabilities, end of year
- $67,518
- Net assets, end of year
- $605,324
- Land, buildings and equipment
- $227,533
- Net assets without donor restrictions
- $605,324
- Gross receipts
- $1,282,477
- Employees
- 46
- Year formed
- 1990
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE BYRNE | DIRECTOR Trustee or director | 1 | $0 |
| RYAN ERICKSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| KEVIN EVANS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSIE GILESPIE | DIRECTOR Trustee or director | 1 | $0 |
| KARLY HORN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| ADAM JAMES | DIRECTOR Trustee or director | 1 | $0 |
| LIZ KIDD | TREASURER Trustee or director, Officer | 1 | $0 |
| ROMY LAWRENCE | HEAD CONSULT Trustee or director | 1 | $0 |
| JOAN OSWALD | DIRECTOR Trustee or director | 1 | $0 |
| RHEA OWENS | DIRECTOR Trustee or director | 1 | $0 |
| INDIA SALTER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE BYRNE | DIRECTOR Trustee or director | 1 | $0 |
| RYAN ERICKSON | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| KEVIN EVANS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSIE GILESPIE | DIRECTOR Trustee or director | 1 | $0 |
| KARLY HORN | DIRECTOR Trustee or director | 1 | $0 |
| LIZ KIDD | DIRECTOR Trustee or director | 1 | $0 |
| JOAN OSWALD | DIRECTOR Trustee or director | 1 | $0 |
| RHEA OWENS | DIRECTOR Trustee or director | 1 | $0 |
| INDIA SALTER | DIRECTOR Trustee or director | 1 | $0 |
| SARA SIMONSON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE BYRNE | DIRECTOR Trustee or director | 1 | $0 |
| RYAN ERICKSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| KEVIN EVANS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSIE GILESPIE | DIRECTOR Trustee or director | 1 | $0 |
| JOAN OSWALD | DIRECTOR Trustee or director | 1 | $0 |
| RHEA OWENS | DIRECTOR Trustee or director | 1 | $0 |
| INDIA SALTER | DIRECTOR Trustee or director | 1 | $0 |
| SARA SIMONSON | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1600 N 8TH AVE E, DULUTH, MN 55805-1116
- Principal officer (990 for 2024)
- KEVIN EVANS, 1600 NORTH 8TH AVENUE EAST, DULUTH, MN 55805
- Signed the 990
- KEVIN EVANS, PRESIDENT
- Phone
- (218) 724-3133
- Website
- SUMMITSCHOOLDULUTH.COM
- Return prepared by
- LICARI LARSEN AND COMPANY
Mission
EDUCATIONAL FRONTIERS PROVIDES HIGH QUALITY DEVELOPMENTALLY APPROPRIATE EARLY LEARNING EXPERIENCES TO CHILDREN AGES 6 WEEKS TO 6 YEARS.
Program accomplishments
- EDUCATIONAL FRONTIERS PROVIDES HIGH QUALITY CHILD CARE, EDUCATION, AND LEARNING EXPERIENCES TO YOUNG CHILDREN FROM INFANTS THROUGH KINDERGARTEN.Expenses $1,014,309
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 41-1696582
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $672,842
- Income (IRS master file)
- $1,282,477
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,282,477 | $1,203,695 | $672,842 | XML |
| 990 | June 2024 | $1,212,221 | $1,158,520 | $604,619 | XML |
| 990 | June 2023 | $1,111,098 | $1,114,736 | $539,419 | XML |
| 990 | June 2022 | $1,080,219 | $972,611 | $527,208 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-1696582).
Questions about EDUCATIONAL FRONTIERS INC
- What is the EIN of EDUCATIONAL FRONTIERS INC?
- The employer identification number (EIN) of EDUCATIONAL FRONTIERS INC is 41-1696582.
- Is EDUCATIONAL FRONTIERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to EDUCATIONAL FRONTIERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EDUCATIONAL FRONTIERS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EDUCATIONAL FRONTIERS INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EDUCATIONAL FRONTIERS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of EDUCATIONAL FRONTIERS INC?
- The 990 for the year ended June 30, 2025 names KEVIN EVANS.
- Who are the officers and directors of EDUCATIONAL FRONTIERS INC?
- The 990 for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does EDUCATIONAL FRONTIERS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,282,477, expenses of $1,203,695 and total assets of $672,842 at year end.
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