Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SUPPLEMENTAL INFORMATION | SCHEDULE A, PART 1: THE ORGANIZATION REQUESTS AN UPDATE FROM IRC CLASSIFICATION 509(A)(2) (SCHEDULE A ITEM 10) TO SCHOOL UNDER IRC SECTION 170(B)(1)(A)(II) (SCHEDULE A ITEM 2). THE ORGANIZATION IS A SCHOOL AND OPERATES AS SUCH UNDER THE DEFINITION OF IRC 170. THE 1023 APPLICATION CORRECTLY DESCRIBES THE SCHOOL OPERATIONS OF THE ORGANIZAITON, HOWEVER, THE 1023 APPLICATION INCRRECTLY REQUESTED SECTION 509 ON PAGE 15. |
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| SCHEDULE E, LINE 3 | THE NONDISCRIMINATORY POLICY IS LISTED ON THE ORGANIZATION'S WEBSITE: NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS THE SKOLA ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. |
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| FORM 990 - ORGANIZATION'S MISSION | WE HELP STUDENTS DEVELOP RELATIONSHIPS INSIDE AND OUT, FORM HEALTHY LEARNING HABITS USING THE BEST ACADEMIC RESEARCH, AND BUILD CONNECTIONS IN TOWN AND BEYOND WHERE STUDENTS FEEL RESPONSIBLE FOR THEIR PURPOSE AND PLACE. |
| FORM 990, PAGE 2, PART III, LINE 4A | WE ARE CHANGING THE CULTURE OF LEARNING BY PAIRING WHAT TO KNOW WITH HOW WE GROW OVER THE LAST YEAR THE SKOLA HAS CONTINUED TO GROW THROUGH MEANINGFUL COMMUNITY CONNECTION AND FUNDRAISING MOMENTUM. THANKS TO THE GENEROUS DONATION OF OUR NEW CAMPUS IN JUNE, OUR SCHOOL COMMUNITY CAME TOGETHER AT THE END OF 2024, RAISING OVER 200,000 TO SUPPORT ESSENTIAL IMPROVEMENTS AND BRING OUR PROGRAMMING TOGETHER ON ONE SITE. WE ENGAGED IN STRATEGIC CONVERSATIONS WITH THE WHITEFISH COMMUNITY FOUNDATION TO PREPARE FOR APPLYING FOR GRANTED FUNDS AND PARTICIPATING IN THEIR ANNUAL COMMUNITY CHALLENGE EVENT. IN ADDITION, THE SKOLA HAS SECURED GRANT FUNDING FROM NUMEROUS FOUNDATIONS OVER THE PAST YEAR AS WE EXPAND OUR PROGRAMS, AND WE CONTINUE TO BUILD STRONG RELATIONSHIPS WITH FUNDERS WHO BELIEVE IN OUR MISSION AND VISION. IN JNAUARY 2024 THE SKOLA SECURED APPROXIMATELY 140,000 IN SSO FUNDS TO FURTHER STRENGTHEN OUR PROGRAMS. THESE MILESTONES REFLECT MORE THAN JUST FINANCIAL PROGRESSTHEY REPRESENT THE DEEPENING SUPPORT OF FAMILIES, FRIENDS, AND PARTNERS WHO ARE HELPING US BUILD SOMETHING LASTING. THE SKOLA WAS FOUNDED IN 2021 TO MEET THE COMMUNITYS GROWING NEED FOR AN ALTERNATIVE EDUCATIONAL MODEL THAT EMPHASIZED PROJECT-BASED LEARNING, OUTDOOR EXPLORATION, AND A STRONG CONNECTION TO THE LOCAL COMMUNITY. THE SCHOOL EXPANDED FROM ITS SCANDINAVIAN-INSPIRED FOREST PRESCHOOL, FOXTAIL FRSKOLA, WHICH BEGAN IN 2018, BUILDING ON A FOUNDATION OF FOSTERING PLAY, CURIOSITY, AND A LOVE FOR NATURE. THE SKOLAS MISSION IS TO CULTIVATE A DYNAMIC LEARNING ENVIRONMENT WHERE CHILDREN ARE EMPOWERED TO EXPLORE THEIR WORLD, THINK CRITICALLY, AND DEVELOP A LIFELONG PASSION FOR LEARNING. WE USE RESEARCH-BASED CURRICULUM AND TEACHERS WORK COLLABORATIVELY TO CREATE PROJECTS THAT EMBED THE LEARNING INTO AN EXPERIENTIAL MODEL. PLACE-BASED LEARNING IS AT THE CORE OF OUR PHILOSOPHY, IMMERSING STUDENTS IN THEIR LOCAL ENVIRONMENT AND CULTIVATING A PROFOUND UNDERSTANDING OF SELF AND THE INTERCONNECTEDNESS OF ALL THINGS. FOR EXAMPLE, WE HAVE DONE ACADEMIC PROJECTS CONNECTED TO COMMUNITY NONPROFITS SUCH AS THE HUMANE SOCIETY, THE FOOD BANK, AND THE SAMARITAN HOUSE. THROUGH INQUIRY-BASED LEARNING, STUDENTS ASK QUESTIONS AND SEEK ANSWERS AMID THE SURROUNDING NATURAL WORLD AND LOCAL COMMUNITY. WE US A "DRIVING QUESTION" FOR EACH PROJECT, FOLLOWED BY "NEED TO KNOW QUESTIONS" IN ORDER TO ANSWER OUR LARGER DRIVING QUESTION. FOR EXAMPLE, HOW CAN FIRE HARM AND HELP OUR COMMUNITY? BY INTEGRATING HANDS-ON PROJECTS, OUTDOOR EXPERIENCES, AND A COMMUNITY-FOCUSED CURRICULUM, THE SKOLA PREPARES STUDENTS TO BECOME RESILIENT, INNOVATIVE, AND COMPASSIONATE CONTRIBUTORS TO SOCIETY. THE SKOLA IS IN ITS THIRD SCHOOL YEAR AND HAS EVOLVED AND GROWN. IN THE FIRST YEAR, THE SCHOOL (THEN CALLED LARK SKOLA) EDUCATED CHILDREN FROM 1ST AND 2ND GRADE AS A NONPROFIT ENTITY. IN ITS SECOND YEAR, IT PURCHASED A NEIGHBORING NATURE-BASED FOR-PROFIT PRESCHOOL, BRINGING THESE AGES TOGETHER UNDER THE CURRENT NAME, THE SKOLA, ON THREE SEPARATE CAMPUS LOCATIONS. NOW THE SKOLA HAS 73 STUDENTS FROM PRESCHOOL TO 4TH GRADE, WHO ATTEND SCHOOL ON A 10-ACRE CAMPUS DONATED TO THE SCHOOL BY A LOCAL COMMUNITY SUPPORTER. WE HAVE A STRONG SCHOLARSHIP COMMITTEE THAT IS FUNDED THROUGH PRIVATE DONATIONS AND GRANTS. CURRENTLY OVER 23% OF OUR STUDENTS HAVE SCHOLARSHIPS, MAKING SURE ALL STUDENTS HAVE AN OPPORTUNITY FOR THIS EDUCATION. STAFF TRAININGS HAPPEN FREQUENTLY THROUGHOUT THE YEAR TO STAY UP-TO-DATE ON THE LATEST RESEARCH AND TO DEEPEN UNDERSTANDING OF OUR TEACHING MODELS. AND WE ARE WORKING TO INCREASE OUR PAY FOR STAFF AND/OR OFFER MORE BENEFITS, KNOWING THE HOUSING AND COST DEMANDS IN OUR COMMUNITY ARE HIGH. PARENT VOLUNTEERS ARE PRESENT WEEKLY TO ASSIST IN MAINTAINING THE CAMPS, BRING THEIR OWN EXPERTISE INTO THE CLASSROOM, AND ASSIST THE TEACHERS AS NEEDED. WE HAVE MANY GOALS FOR OUR FUTURE, INCLUDING ACQUIRING IB ACCREDITATION AND GROWING ONE GRADE PER YEAR UNTIL WE HAVE STUDENTS IN PRESCHOOL THROUGH 8TH GRADE. THIS WILL ENTAIL A DETAILED REVIEW OF HOW WE USE OUR CAMPUS CURRENTLY AND WHAT WILL NEED TO CHANGE TO SUPPORT FOUR MORE GRADES/AGES OF STUDENTS IN ELEMENTARY SCHOOL AND MIDDLE SCHOOL. ALSO, AS A YOUNG SCHOOL, WE CONTINUE TO BUILD OUR STAFF MANAGEMENT AND FINANCIAL FOUNDATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE DRAFT 990 IS REVIEWED BY THE BOARD VIA EMAIL PRIOR TO E-FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | POTENTIAL CONFLICT OF INTEREST IS REVIEWED ANNUALLY BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE DIRECTOR COMPENSAITON IS REVIEWED AT LEAST ANNUALLY BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | WRITTEN REQUEST IS REQUIRED TO SEE PUBLIC DOCUMENTS. MAY REQUIRE PRINT AND COPY AND POSTAGE CHARGES. PLEASE ALLOW 2-3 DAYS FOR RESPONSE. |
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