Civic Intelligence

Siletz Valley School

990 • Fiscal year 2020 • EIN 02-0704277

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 21, 2020

245 NW James Frank AveSiletz, OR 97380

(541) 444-1100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.71x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.61x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$127,197

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

87th percentile

56%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,911,045

Up $1,047,323 (+56%) from 2019

Net Assets

Up

$843,611

Up $1,074,846 (+465%) from 2019

Liabilities

Down

$2,067,434

Down $27,523 (-1.3%) from 2019

Revenue

Up

$3,370,703

Up $1,728,509 (+105%) from 2019

Expenses

Up

$2,346,973

Up $762,130 (+48%) from 2019

Net Income

Up

$1,023,730

Up $966,379 (+1685%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $292,211Liabilities 2011: $100,190Net Assets 2011: $192,0212011Assets 2012: $581,687Liabilities 2012: $75,145Net Assets 2012: $506,5422012Assets 2013: $770,613Liabilities 2013: $86,083Net Assets 2013: $684,5302013Assets 2014: $792,308Liabilities 2014: $76,911Net Assets 2014: $715,3972014Assets 2015: $1,095,612Liabilities 2015: $572,051Net Assets 2015: $523,5612015Assets 2016: $1,075,509Liabilities 2016: $1,063,839Net Assets 2016: $11,6702016Assets 2017: $2,056,390Liabilities 2017: $2,153,567Net Assets 2017: -$97,1772017Assets 2018: $1,686,786Liabilities 2018: $1,975,371Net Assets 2018: -$288,5852018Assets 2019: $1,863,722Liabilities 2019: $2,094,957Net Assets 2019: -$231,2352019Assets 2020: $2,911,045Liabilities 2020: $2,067,434Net Assets 2020: $843,6112020Assets 2021: $3,640,037Liabilities 2021: $2,233,607Net Assets 2021: $1,406,4302021Assets 2022: $3,858,634Liabilities 2022: $2,142,038Net Assets 2022: $1,716,5962022Assets 2023: $4,608,105Liabilities 2023: $2,948,889Net Assets 2023: $1,659,2162023Assets 2024: $4,846,911Liabilities 2024: $2,857,915Net Assets 2024: $1,988,9962024

Highlighted filing

2020

Assets$2,911,045
Liabilities$2,067,434
Net Assets$843,611

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,460,856Expenses 2011: $1,419,520Net Income 2011: $41,3362011Revenue 2012: $1,641,559Expenses 2012: $1,336,151Net Income 2012: $305,4082012Revenue 2013: $1,674,935Expenses 2013: $1,496,947Net Income 2013: $177,9882013Revenue 2014: $1,628,556Expenses 2014: $1,597,689Net Income 2014: $30,8672014Revenue 2015: $1,669,743Expenses 2015: $1,238,185Net Income 2015: $431,5582015Revenue 2016: $1,674,627Expenses 2016: $2,186,518Net Income 2016: -$511,8912016Revenue 2017: $1,673,589Expenses 2017: $1,734,424Net Income 2017: -$60,8352017Revenue 2018: $1,519,358Expenses 2018: $1,710,766Net Income 2018: -$191,4082018Revenue 2019: $1,642,194Expenses 2019: $1,584,843Net Income 2019: $57,3512019Revenue 2020: $3,370,703Expenses 2020: $2,346,973Net Income 2020: $1,023,7302020Revenue 2021: $2,851,698Expenses 2021: $2,288,879Net Income 2021: $562,8192021Revenue 2022: $3,205,708Expenses 2022: $2,895,542Net Income 2022: $310,1662022Revenue 2023: $3,688,104Expenses 2023: $3,745,484Net Income 2023: -$57,3802023Revenue 2024: $4,076,433Expenses 2024: $3,746,653Net Income 2024: $329,7802024

Highlighted filing

2020

Revenue$3,370,703
Expenses$2,346,973
Net Income$1,023,730
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 21, 2020
Return Version
2019v5.1
Gross Receipts
$3,370,703
Mission and Program Overview

Mission

To provide educational services to kindergarten through twelfth grade students of siletz, oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$859,746$1,767,070▲ $907,324
Cash and Non-Interest-Bearing Accounts$145,189$228,778▲ $83,589
Land, Buildings, and Equipment, Net$184,297$191,930▲ $7,633
Accounts Receivable$76,275$121,175▲ $44,900
Total Assets$1,863,722$2,911,045▲ $1,047,323
Other Assets Total$598,215$602,092▲ $3,877
Liabilities
Other Liabilities$1,894,023$1,919,621▲ $25,598
Accounts Payable and Accrued Expenses$116,753$106,444▼ $10,309
Unsecured Notes Loans Payable$84,181$41,369▼ $42,812
Total Liabilities$2,094,957$2,067,434▼ $27,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-346,620$754,470▲ $1,101,090
Net Assets With Donor Restrictions$115,385$89,141▼ $26,244
Total Net Assets Fund Balance$-231,235$843,611▲ $1,074,846
Total Liabilities and Net Assets / Fund Balance$1,863,722$2,911,045▲ $1,047,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,392$57,575-
Equipment$171,538$154,709-
Other Assets Org$602,092--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sam TupouSchool DirectorFT$94,000$33,197$127,197
Christina BushnellTreasurerFT$33,548-$33,548
Stuart WhiteheadChairPT$14,325-$14,325

Board Members and Trustees

NameTitle
Reginald ButlerDirector
Larry ParkerMember
Mike DarcySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,663,808
Program Service Revenue
$0
Investment Income
$2,200
Other Revenue
$704,695
All Other Contributions
$403,656
Change in Net Assets
$1,023,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,370,703
Total Revenue per Audited Statements
$3,370,703
Total Revenue per Form 990
$3,370,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,842,569
Other Expenses$504,404
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$977,451$108,970-$1,086,421
Pension Plan Contributions$190,202$60,367-$250,569
Current Officers, Directors, Trustees, and Key Employees-$182,622-$182,622
Other Employee Benefits$99,601$68,652-$168,253
Payroll Taxes$85,515$69,189-$154,704
Occupancy-$106,230-$106,230
Information Technology$9,605$40,893-$50,498
Travel$15,381$27,001-$42,382
Fees for Services Other$25,021$8,356-$33,377
Depreciation Depletion$17,495$10,157-$27,652
Fees for Services Accounting-$20,140-$20,140
Office Expenses-$5,099-$5,099
Other Expenses$1,136$1,920-$1,136
Advertising-$1,102-$1,102
Total Functional Expenses$1,507,001$839,972$0$2,346,973

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,346,973
Total Expenses per Audited Statements$2,346,973
Total Expenses per Form 990$2,346,973
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,552,669
Pension Related Deferrals$366,952
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A copy of the draft of the 990 is available for all voting members of the board to review between three to five business days before it is signed and submitted to the internal revenue service. Each board member is notified and an electronic copy is available upon request.

Governing documents etc available to public Part VI line 19

The organizations governing documents, conflict of interest policy, and financial statements are all available upon request.

Filing and Contact Details

Filer

Filer Name
Siletz Valley School
EIN
02-0704277
Address
245 NW JAMES FRANK AVE, Siletz, OR 97380

Signing Officer

Name
Sam Tupou
Title
School Director
Phone
5414441100
Signed
2020-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Tupou
Formed
2006
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
68
Volunteers
4

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97266
Preparer
Roy R Rogers
Phone
5036202632
Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt020392
IRS990ScheduleD/BuildingsGrp/DepreciationAmt057575
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt077967
IRS990ScheduleD/EquipmentGrp/BookValueAmt0171538
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154709
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0326247
IRS990ScheduleD/ExpensesSubtotalAmt02346973
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0602092
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0366952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11552669
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt03370703
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0191930
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0602092
IRS990ScheduleD/TotalExpensesPerForm990Amt02346973
IRS990ScheduleD/TotalLiabilityAmt01919621
IRS990ScheduleD/TotalRevenuePerForm990Amt03370703
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03370703
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02346973
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SCHOOL RECEIVES FUNDING FROM THE OREGON DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1POLICIES ARE PUBLISHED ON THE SCHOOLS WEBSITE AND IN THE NEWSPAPER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE DRAFT OF THE 990 IS AVAILABLE FOR ALL VOTING MEMBERS OF THE BOARD TO REVIEW BETWEEN THREE TO FIVE BUSINESS DAYS BEFORE IT IS SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. EACH BOARD MEMBER IS NOTIFIED AND AN ELECTRONIC COPY IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt068
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0839972
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01507001
IRS990/TotalFunctionalExpensesGrp/TotalAmt02346973
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02094957
IRS990/TotalLiabilitiesEOYAmt02067434
IRS990/TotalLiabilitiesGrp/BOYAmt02094957
IRS990/TotalLiabilitiesGrp/EOYAmt02067434
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0843611
IRS990/TotalOtherCompensationAmt033197
IRS990/TotalProgramServiceExpensesAmt01507001
IRS990/TotalReportableCompFromOrgAmt0141873
IRS990/TotalRevenueGrp/ExclusionAmt02200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0704695
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03370703
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01863722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02911045
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt027001
IRS990/TravelGrp/ProgramServicesAmt015381
IRS990/TravelGrp/TotalAmt042382
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt084181
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt041369
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SILETZSCHOOLS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM TUPOU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SCHOOL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05414441100
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SILETZ VALLEY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SILE
ReturnHeader/Filer/EIN0020704277
ReturnHeader/Filer/USAddress/AddressLine1Txt0245 NW JAMES FRANK AVE
ReturnHeader/Filer/USAddress/CityNm0Siletz
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097380
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAULY ROGERS AND CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 72ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097266
ReturnHeader/PreparerPersonGrp/PhoneNum05036202632
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02021-04-30T21:31:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$2.86$1.99$4.08$3.75$0.33
2023Detailed filing. Detailed filing data is available for this year.$4.61$2.95$1.66$3.69$3.75$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$2.14$1.72$3.21$2.90$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$2.23$1.41$2.85$2.29$0.56
2020Detailed filing. Detailed filing data is available for this year.$2.91$2.07$0.84$3.37$2.35$1.02
2019Detailed filing. Detailed filing data is available for this year.$1.86$2.09$0.23$1.64$1.58$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$1.98$0.29$1.52$1.71$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$2.15$0.10$1.67$1.73$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$1.06$0.01$1.67$2.19$0.51
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.57$0.52$1.67$1.24$0.43
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.08$0.72$1.63$1.60$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.77$0.09$0.68$1.67$1.50$0.18
2012Summary only. Only limited summary data is available for this year.$0.58$0.08$0.51$1.64$1.34$0.31
2011Summary only. Only limited summary data is available for this year.$0.29$0.10$0.19$1.46$1.42$0.04