Kathryn and Matthew Spencer were married in 2000 and during their marriage opened a private school, which was originally organized as a limited liability company and later converted to a nonprofit organization. When Kathryn filed a petition for dissolution of the marriage in 2018, Matthew agreed that Kathryn should continue to run the school but asked that he be awarded a portion of the value of the school in the divorce settlement. A trial court found that the parties had not produced sufficient evidence of the school’s value to support his claim, but that the evidence showed that the couple had loaned the school $26,000. It ordered Kathryn to pay him an “equalization payment” of $13,000...