2026-03-06T15:45:23-06:00 2025-06-30 383635706 REHMANN ROBSON LLC 7124 W CENTRAL AVE TOLEDO OH 43617 990 2024-07-01 237442766 EMERSON SCHOOL INC EMER 7346659005 5425 SCIO CHURCH RD ANN ARBOR MI 48103 DAVID FELDMAN HEAD OF SCHOOL 7346659005 2026-02-19 1 0 KRISTEN G MORSE CPA P01034447 4198658118 2026-02-19 2024 2025-03-06 01:10:19Z DAVID FELDMAN 5425 SCIO CHURCH RD ANN ARBOR MI 48103 10845265 0 X WWW.EMERSON-SCHOOL.ORG X 1973 MI TO PROVIDE A DYNAMIC AND NURTURING LEARNING ENVIRONMENT THAT FOSTERS EMPATHY, COMMUNICATION, CREATIVITY, LEADERSHIP, AND ABOVE ALL, A LIFELONG LOVE OF LEARNING. EMERSON FULFILLS ITS MISSION WITH SMALL CLASS SIZES, BY PROVIDING INDIVIDUALIZED ATTENTION ACROSS A BROAD AND RICH, STUDENT-CENTERED CURRICULUM AND THROUGH A COMMITTED, TALENTED TEAM OF EDUCATORS WHO HELP CHILDREN ACHIEVE SUSTAINED ACADEMIC SUCCESS. AT EMERSON, STUDENTS DEVELOP THE CONFIDENCE AND SKILLS TO BECOME THEIR BEST SELVES. 13 13 170 91 0 0 442504 863500 9052531 9795655 160671 170571 -39390 -4842 9616316 10824884 909140 1121220 0 0 7191553 7631941 0 0 455192 2305480 2027048 10406173 10780209 -789857 44675 13130012 12703527 4546266 4054531 8583746 8648996 X TO PROVIDE A DYNAMIC AND NURTURING LEARNING ENVIRONMENT THAT FOSTERS EMPATHY, COMMUNICATION, CREATIVITY, LEADERSHIP, AND ABOVE ALL, A LIFELONG LOVE OF LEARNING. EMERSON FULFILLS ITS MISSION WITH SMALL CLASS SIZES, BY PROVIDING INDIVIDUALIZED ATTENTION ACROSS A BROAD AND RICH, STUDENT-CENTERED CURRICULUM AND THROUGH A COMMITTED, TALENTED TEAM OF EDUCATORS WHO HELP CHILDREN ACHIEVE SUSTAINED ACADEMIC SUCCESS. AT EMERSON, STUDENTS DEVELOP THE CONFIDENCE AND SKILLS TO BECOME THEIR BEST SELVES. 0 0 8345887 1121220 8858168 EDUCATION OF APPROXIMATELY 343 STUDENTS. 313939 565711 SUMMER PROGRAM 339376 371776 AFTER-SCHOOL CHILD CARE PROGRAM 8999202 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 63 0 1 170 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X MARIAH MALLETT 7349293834 5425 SCIO CHURCH ROAD ANN ARBOR MI 48103 X ANDREA BUCHI TRUSTEE 2.00 X 0 0 0 FRANCOIS GAGNON TRUSTEE 2.00 X 0 0 0 MUNA HAMZA TRUSTEE 2.00 X 0 0 0 KEVIN FERRELL TRUSTEE 2.00 X 0 0 0 VIKRAMDITYA KHANNA TRUSTEE 2.00 X 0 0 0 NADIA HASAN TRUSTEE 2.00 X 0 0 0 SARAH OKIN TRUSTEE 2.00 X 0 0 0 MATT PAPADOPOULOS TRUSTEE 2.00 X 0 0 0 LUKE RODEHORST TRUSTEE 2.00 X 0 0 0 CHARLES SCRASE CHAIR 2.00 X X 0 0 0 PATTY PETROWSKI VICE CHAIR 2.00 X X 0 0 0 CINDY WOO TREASURER 2.00 X X 0 0 0 SMRITI MOHAN SECRETARY 2.00 X X 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 40.00 X 259988 0 12557 MARIAH MALLETT DIRECTOR OF FINANCE AND OP 40.00 X 140822 0 9310 ANDY ZIMMER ASSISTANT HEAD OF SCHOOL 40.00 X 152028 0 15328 TERRY LANGSTON DIRECTOR OF DEVELOPMENT 40.00 X 132332 0 11829 MARCHELL BURGESS LOWER SCHOOL DIRECTOR 40.00 X 143736 0 10757 JESSICA HOAG TEACHER/DIRECTOR OF ATHLETICS 40.00 X 120813 0 11959 MICHELLE BORTON TEACHER/ALUMNI COORDINATOR 40.00 X 111576 0 8632 ELISABETH PSAROUTHAKIS DIRECTOR OF ADMISSIONS 40.00 X 103419 0 10902 1164714 0 91274 8 0 1 0 CORPORATE CLEANING GROUP 39201 SCHOOLCRAFT RD B12 LIVONIA MI 48150 CLEANING GROUP 156057 BUTCHER & BUTCHER CONSTRUCTION 3885 INDUSTRIAL DR ROCHESTER MI 48309 CONSTRUCTION SERVICES 139162 2 6200 857300 37790 863500 TUITION AND FEES 611600 8737024 8737024 SUMMER PROGRAM 624410 565711 565711 CHILD CARE 624410 371776 371776 OTHER REVENUE 611710 106492 106492 ESPO REVENUE 611710 14652 14652 9795655 142242 142242 31032 0 2703 31032 -2703 28329 28329 8888 6200 17678 -8790 -8790 SCRIPTS PROGRAM 611420 3948 3948 3948 10824884 9795655 0 165729 1121220 1121220 530358 149518 380840 5670669 4815730 536910 318029 968022 775108 143267 49647 462892 370644 68508 23740 16357 16357 47117 47117 9511 9511 197548 157633 35146 4769 40999 38846 2153 79944 59208 12690 8046 447431 422076 19289 6066 26151 12868 542 12741 496221 471410 19849 4962 73448 69776 2938 734 ADMISSIONS AND CURRICUL 217930 217930 LIBRARY AND TECHNOLOGY 160108 136003 5726 18379 STUDENT ACTIVITY EXPENS 117238 117148 90 MISCELLANEOUS 68907 35946 27125 5836 28138 28138 10780209 8999202 1325815 455192 3258631 2184129 3248563 3471858 169717 70505 219269 15600 31800 123076 108148 16167274 10417072 5927215 5750202 486422 768404 13130012 12703527 1409758 753041 2896984 3061292 32580 33254 206944 206944 4546266 4054531 X 8425282 8089643 158464 559353 8583746 8648996 13130012 12703527 44675 20575 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 486422 60210 9511 537121 430640 62910 7128 486422 395820 37785 2965 430640 426746 -28379 2547 395820 316316 112476 2046 426746 1.00000 1 0 100999 100999 14415833 9267406 5148427 1092356 741814 350542 558086 407852 150234 5750202 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 537121 ASSETS HELD FOR INVESTMENT IN PROPERTY AND EQUIPMENT 231283 768404 REFUNDABLE ADV ON CONDI. CONTRIB. 206944 206944 X 9659034 20575 -1186425 -1165850 10824884 0 10824884 9593784 0 9593784 1186425 1186425 10780209 PART V, LINE 4: INVESTMENTS INCLUDE A BENEFICIAL INTEREST IN FUNDS HELD BY THE ANN ARBOR AREA COMMUNITY FOUNDATION. THE FAIR VALUE OF THE BENEFICIAL INTEREST IS DETERMINED BY THE FOUNDATION. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2022 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2025. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (UTB) (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2025 OR 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID & FEE DISCOUNTS -1,121,220. MISCELLANEOUS STUDENT ACTIVITY FEES -58,397. GAIN/(LOSS) ON SALE OF ASSETS 2,703. ADMIN EXP INCLUDED IN REVENUE -9,511. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID & FEE DISCOUNTS 1,121,220. MISCELLANEOUS STUDENT ACTIVITY FEES 58,397. GAIN/(LOSS) ON SALE OF ASSETS -2,703. ADMIN EXP INCLUDED IN REVENUE 9,511. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL ANNOUNCEMENTS INCLUDE A STATEMENT OF THIS RACIALLY NON-DISCRIMINATORY POLICY. GRATITUDE CELEBRATION 13996 6200 7796 14667 13996 6200 7796 14667 14667 -6871 1 SCHOLARSHIPS TO STUDENTS OF EMERSON SCHOOL 80 1121220 FMV TUITION DISCOUNTS X X X 0 0 0 0 0 0 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 259988 0 0 0 0 0 11745 0 812 0 272545 0 0 0 ANDY ZIMMER ASSISTANT HEAD OF SCHOOL 152028 0 0 0 0 0 9473 0 5855 0 167356 0 0 0 MARCHELL BURGESS LOWER SCHOOL DIRECTOR 143736 0 0 0 0 0 8745 0 2012 0 154493 0 0 0 MARIAH MALLETT DIRECTOR OF FINANCE AND OP 140822 0 0 0 0 0 8498 0 812 0 150132 0 0 0 X 1763 X 2 15239 X NEXT BIG IDEA CLUB 25 EXECUTIVE MEMBERSHIPS AND 13 EXPRESS MEMBERSHIPS 38 8544 X OTHER 11 6427 X GIFT CERTIFICATES 2 3564 X CLAY POTS 1 1680 X 5 HOKKI WOBBLE SEATS 5 573 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE DIRECTOR OF OPERATIONS PRIOR TO BEING FILED AND IS ALSO PRESENTED TO THE HEAD OF THE SCHOOL TO SIGN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS AN ANNUAL REVIEW OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY ISSUES THAT ARE POTENTIAL CONFLICTS ARE REVIEWED BY THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD MAKE AN ANNUAL DETERMINATION OF THE HEAD OF SCHOOL'S SALARY AND BONUS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII: EFFECTIVE JULY 1, 2024, THE ORGANIZATION CHANGED ITS PAYROLL FREQUENCY FROM MONTHLY TO BIWEEKLY. AS PART OF THE IMPLEMENTATION, A FULL MONTHLY PAYROLL WAS PROCESSED IN THE FIRST WEEK OF JULY 2024, FOLLOWED BY TWO BIWEEKLY PAYROLLS WITHIN THE SAME PERIOD. AS A RESULT OF THE PAYROLL FREQUENCY TRANSITION, CALENDAR YEAR 2024 W-2 COMPENSATION INCLUDES A ONE-TIME TIMING ADJUSTMENT ATTRIBUTABLE SOLELY TO THE CHANGE IN PAYROLL CYCLE. ACCORDINGLY, COMPENSATION REPORTED ON PART VII INCLUDES THE ONE-TIME INCREASE RESULTING FROM THE PAYROLL TIMING ADJUSTMENT ASSOCIATED WITH THE TRANSITION TO A BIWEEKLY PAYROLL SCHEDULE AND DOES NOT REPRESENT A PERMANENT CHANGE IN COMPENSATION LEVELS OR SALARY STRUCTURE. FORM 990, PART XII, LINE 2C: THE SCHOOL UPDATED ITS AUDIT OVERSIGHT PROCESS DURING THE TAX YEAR. RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL FINANCIAL AUDIT PROCESS WAS SHIFTED FROM THE FINANCE COMMITTEE TO THE RISK COMMITTEE, OR A SUBSET OF ITS MEMBERS, WHICH NOW PARTICIPATES IN THE REVIEW OF THE AUDIT PROCESS AND PRESENTS IT TO THE BOARD FOR REVIEW.