Nonprofit · EIN 47-1184515
FERNLEAF COMMUNITY CHARTER SCHOOL
Tax-exempt · FLETCHER, NC 28732
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $11,720,192 | $9,273,627 | $2,446,565 | $30,331,178 | $24,821,779 | $5,509,399 |
| June 30, 2024 | 990 | $7,893,648 | $7,910,038 | -$16,390 | $23,960,601 | $20,897,767 | $3,062,834 |
| June 30, 2023 | 990 | $5,924,274 | $5,952,244 | -$27,970 | $18,104,215 | $15,024,991 | $3,079,224 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $11,771,843
- of which government grants
- $8,171,066
- Program service revenue
- $396,781
- Investment income
- -$844,311
- Net gain from sales of assets
- -$882,142
- Other revenue
- $395,879
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $238,957
- Other salaries and wages
- $4,608,083
- Salaries, compensation and benefits (total)
- $6,319,291
- Professional fundraising fees
- $0
- Legal fees
- $12,693
- Accounting fees
- $35,233
- Occupancy
- $101,092
- Depreciation
- $797,515
- Program services (functional)
- $8,044,249
- Management and general (functional)
- $1,229,378
Balance sheet and other
- Total assets, start of year
- $23,960,601
- Total assets, end of year
- $30,331,178
- Total liabilities, end of year
- $24,821,779
- Net assets, end of year
- $5,509,399
- Land, buildings and equipment
- $27,890,175
- Gross receipts
- $11,720,192
- Employees
- 142
- Volunteers
- 300
- Year formed
- 2013
- State of legal domicile
- NC
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 | Other / benefits |
|---|---|---|---|---|
| MICHAEL LUPLOW | SCHOOL DIREC Officer | 40 | $95,774 | $16,587 |
| SCOTT MCDONALD | CFO Officer | 40 | $88,043 | $16,587 |
| SAM RULE | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| ALI LIEN | VICE CHAIR/T Trustee or director, Officer | 5 | $0 | $0 |
| ERIK WEBER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| LIZ WIESEL | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| ROSS COOK | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| SHEENA ISAACS | BRD MBR THRU Trustee or director | 5 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL LUPLOW | SCHOOL DIREC Trustee or director, Officer | 40 | $95,887 | $16,081 |
| SAM RULE | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| ALI LIEN | VICE CHAIR/T Trustee or director, Officer | 5 | $0 | $0 |
| ERIK WEBER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| ROSS COOK | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| SHEENA ISAACS | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| LIZ WIESEL | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| CHRISTINE ANDREWS | BOARD MBER T Trustee or director | 5 | $0 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL LUPLOW | SCHOOL DIREC Trustee or director, Officer | 40 | $93,221 | $14,100 |
| SAM RULE | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| ALI LIEN | VICE CHAIR/T Trustee or director, Officer | 5 | $0 | $0 |
| ERIK WEBER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| CHRISTINE ANDREWS | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| ROSS COOK | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| SHEENA ISAACS | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 58 HOWARD GAP RD, FLETCHER, NC 28732-9503
- In care of
- % MICHAEL LUPLOW
- Mailing address (990-N for 2014)
- PO Box 2203, Fletcher NC 28732
- Principal officer (990 for 2024)
- MICHAEL LUPLOW, 58 HOWARD GAP RD, FLETCHER, NC 28732
- Principal officer (990-N for 2014)
- Michael Luplow, PO Box 2203, Fletcher NC 28732
- Signed the 990
- MICHAEL LUPLOW, SCHOOL DIRECTOR
- Phone
- (828) 684-3645
- Website
- www.fernleafccs.org
- Return prepared by
- CARTER P C
Mission
TO FOSTER A RICH LEARNING ENVIRONMENT THAT EMBODIES THE ESSENCE OF COMMUNITY, UNDERSTANDING, AND THE HUMAN SPIRIT. GROUNDED IN HUMBLE RESPECT FOR OUR SURROUNDINGS, THE INDIVIDUAL, AND THE WORLD AS A WHOLE, WE SEEK TO ENGAGE THE UNIQUE PASSIONS AND APTITUDES OF OUR SCHOOL COMMUNITY SO THAT IN ADDITION TO ACHIEVING ACADEMIC FLUENCY, STUDENTS BECOME THOUGHTFUL, COMPASSIONATE, AND ENGAGED.
Program accomplishments
- FERNLEAF'S PROGRAMS BALANCE TRADITIONAL ACADEMICS WITH SOCIAL-EMOTIONAL LEARNING, ARTS, SERVICE LEARNING/STEWARDSHIP, ENVIRONMENTAL/OUTDOOR EDUCATION, CULTURAL AWARENESS, AND COMPREHENSIVE HEALTH AND WELLNESS. THE SUCCESS OF FERNLEAF'S ENGAGING, STUDENT-CENTERED EDUCATIONAL PROGRAM IN ADDITION TO OUR COMMITMENT TO A POSITIVE AND HEALTHY SCHOOL CULTURE IS EVIDENCED BY OUR MINIMAL STAFF AND STUDENT TURNOVER AND EXTENSIVE WAIT-LISTS. FERNLEAF OFFERS A VARIETY OF DAILY ENRICHMENT CLASSES AND AFTER SCHOOL ACTIVITIES TO SUPPORT STUDENTS IN THE EXPLORATION OF THEIR UNIQUE PASSIONS AND APTITUDES. DAILY ENRICHMENT CLASSES INCLUDE SPANISH, WILDERNESS SURVIVAL SKILLS, COMMUNITY LEADERSHIP, PHYSICAL FITNESS, INSTRUMENTAL MUSIC, THEATER, GENERAL MUSIC, VISUAL ARTS, OUTDOOR/ENVIRONMENTAL EDUCATION, AND PHYSICAL EDUCATION. AFTER SCHOOL OFFERINGS INCLUDE A VARIETY OF SPORTS, PHYSICAL FITNESS, FOREIGN LANGUAGE, STEM, INSTRUMENTAL MUSIC, AND THEATER CLASSES. OFF-CAMPUS, FIELDWORK TRIPS PROVIDE OPPORTUNITIES TO BUILD COMMUNITY WHILE ALSO GIVING STUDENTS ACCESS TO RICH AND MEANINGFUL EXPERIENCES THAT SUPPORT THEIR EDUCATION AND ENRICH THEIR LIVES. STUDENTS PARTICIPATE IN A MINIMUM OF 8 FIELDWORK EXPERIENCES PER YEAR WHICH INCLUDE AT A MINIMUM, AN OUTDOOR EXPERIENCE, A PROFESSIONAL ARTS PERFORMANCE, A SERVICE PROJECT, A STUDENT-DESIGNED TRIP, AND AN OVERNIGHT. OPTIONAL INTERNATIONAL TRIPS ARE ALSO AVAILABLE.Expenses $8,044,249 · revenue $396,781
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
- 47-1184515
- 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
- 2015
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $30,331,178
- Income (IRS master file)
- $14,396,334
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $11,720,192 | $9,273,627 | $30,331,178 | XML |
| 990 | June 2024 | $7,893,648 | $7,910,038 | $23,960,601 | IRS |
| 990 | June 2023 | $5,924,274 | $5,952,244 | $18,104,215 | XML |
| 990 | June 2022 | $4,968,896 | $4,517,545 | $8,329,153 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Michael Luplow | June 30, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-1184515).
Questions about FERNLEAF COMMUNITY CHARTER SCHOOL
- What is the EIN of FERNLEAF COMMUNITY CHARTER SCHOOL?
- The employer identification number (EIN) of FERNLEAF COMMUNITY CHARTER SCHOOL is 47-1184515.
- Is FERNLEAF COMMUNITY CHARTER SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to FERNLEAF COMMUNITY CHARTER SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FERNLEAF COMMUNITY CHARTER SCHOOL 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 FERNLEAF COMMUNITY CHARTER SCHOOL 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 FERNLEAF COMMUNITY CHARTER SCHOOL 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 FERNLEAF COMMUNITY CHARTER SCHOOL?
- The 990 for the year ended June 30, 2025 names MICHAEL LUPLOW.
- Who are the officers and directors of FERNLEAF COMMUNITY CHARTER SCHOOL?
- The 990 for the year ended June 30, 2025 lists 8 people; 2 received compensation from the organization, the highest $95,774 (MICHAEL LUPLOW, SCHOOL DIREC).
- How much revenue does FERNLEAF COMMUNITY CHARTER SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $11,720,192, expenses of $9,273,627 and total assets of $30,331,178 at year end.
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