Civic Intelligence

The Village Free School

EIN 20-1109235 • 501(c)3 • Portland, OR

Pub. 78 Eligible

Profile

To empower kids to become independent, creative, and conscientious citizens capable of thinking for themselves and collaborating with others to create a better world. We are committed to restorative justice, honesty, self-direction, and promoting and practicing values of life, liberty, and happiness.

PO Box 12590Portland, OR 97212

villagefreeschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$281,065

Up $43,091 (+18%) from 2023

Liabilities

Down

$14,717

Down $11,640 (-44%) from 2023

Net Assets

Up

$266,348

Up $54,731 (+26%) from 2023

Revenue

Up

$424,864

Up $59,101 (+16%) from 2023

Expenses

Up

$370,133

Up $27,124 (+7.9%) from 2023

Net Income

Up

$54,731

Up $31,977 (+141%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $59,369Liabilities 2011: $8,683Net Assets 2011: $50,6862011Assets 2012: $32,445Liabilities 2012: $6,8122012Assets 2013: $71,188Liabilities 2013: $1,7162013Assets 2014: $85,857Liabilities 2014: $5,8582014Assets 2015: $115,947Liabilities 2015: $7,242Net Assets 2015: $108,7052015Assets 2016: $120,956Liabilities 2016: $7,399Net Assets 2016: $113,5572016Assets 2017: $109,879Liabilities 2017: $7,795Net Assets 2017: $102,0842017Assets 2018: $89,011Liabilities 2018: $8,108Net Assets 2018: $80,9032018Assets 2019: $73,000Liabilities 2019: $11,396Net Assets 2019: $61,6042019Assets 2020: $162,001Liabilities 2020: $19,631Net Assets 2020: $142,3702020Assets 2021: $186,706Liabilities 2021: $7,970Net Assets 2021: $178,7362021Assets 2022: $199,145Liabilities 2022: $10,282Net Assets 2022: $188,8632022Assets 2023: $237,974Liabilities 2023: $26,357Net Assets 2023: $211,6172023Assets 2024: $281,065Liabilities 2024: $14,717Net Assets 2024: $266,3482024

Highlighted filing

2024

Assets$281,065
Liabilities$14,717
Net Assets$266,348

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $270,500Expenses 2011: $231,909Net Income 2011: $38,5912011Revenue 2012: $197,738Expenses 2012: $214,389Net Income 2012: -$16,6512012Revenue 2013: $174,491Expenses 2013: $130,806Net Income 2013: $43,6852013Revenue 2014: $158,336Expenses 2014: $147,809Net Income 2014: $10,5272014Revenue 2015: $232,187Expenses 2015: $203,481Net Income 2015: $28,7062015Revenue 2016: $236,814Expenses 2016: $231,962Net Income 2016: $4,8522016Revenue 2017: $264,354Expenses 2017: $275,827Net Income 2017: -$11,4732017Revenue 2018: $267,276Expenses 2018: $288,457Net Income 2018: -$21,1812018Revenue 2019: $294,665Expenses 2019: $313,964Net Income 2019: -$19,2992019Revenue 2020: $381,360Expenses 2020: $300,594Net Income 2020: $80,7662020Revenue 2021: $305,106Expenses 2021: $268,740Net Income 2021: $36,3662021Revenue 2022: $327,275Expenses 2022: $317,148Net Income 2022: $10,1272022Revenue 2023: $365,763Expenses 2023: $343,009Net Income 2023: $22,7542023Revenue 2024: $424,864Expenses 2024: $370,133Net Income 2024: $54,7312024

Highlighted filing

2024

Revenue$424,864
Expenses$370,133
Net Income$54,731

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.81$0.15$2.66$4.25$3.70$0.55
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.26$2.12$3.66$3.43$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.10$1.89$3.27$3.17$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.08$1.79$3.05$2.69$0.36
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.20$1.42$3.81$3.01$0.81
2019Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.62$2.95$3.14$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.08$0.81$2.67$2.88$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.08$1.02$2.64$2.76$0.11
2016Summary only. Only limited summary data is available for this year.$1.21$0.07$1.14$2.37$2.32$0.05
2015Summary only. Only limited summary data is available for this year.$1.16$0.07$1.09$2.32$2.03$0.29
2014Summary only. Only limited summary data is available for this year.$0.86$0.06$1.58$1.48$0.11
2013Summary only. Only limited summary data is available for this year.$0.71$0.02$1.74$1.31$0.44
2012Summary only. Only limited summary data is available for this year.$0.32$0.07$1.98$2.14$0.17
2011Summary only. Only limited summary data is available for this year.$0.59$0.09$0.51$2.71$2.32$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$424,864
Mission and Program Overview

Mission

To empower kids to become independent, creative, and conscientious citizens capable of thinking for themselves and collaborating with others to create a better world. We are committed to restorative justice, honesty, self-direction, and promoting and practicing values of life, liberty, and happiness.

Empower kids to be authentic and affect change that dismantles oppresion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,112$187,638▲ $25,526
Accounts Receivable$68,023$85,541▲ $17,518
Prepaid Expenses and Deferred Charges$7,839$7,886▲ $47
Total Assets$237,974$281,065▲ $43,091
Liabilities
Accounts Payable and Accrued Expenses$26,357$14,717▼ $11,640
Total Liabilities$26,357$14,717▼ $11,640
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$211,617$266,348▲ $54,731
Total Net Assets Fund Balance$211,617$266,348▲ $54,731
Total Liabilities and Net Assets / Fund Balance$237,974$281,065▲ $43,091
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$54,173
Program Service Revenue
$370,390
Investment Income
$301
Other Revenue
$0
All Other Contributions
$54,173
Change in Net Assets
$54,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$281,446
Other Expenses$88,687
Total Fundraising Expense$40
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,502--$255,502
Occupancy$51,329--$51,329
Payroll Taxes$23,905--$23,905
Office Expenses$9,583$363-$9,946
Fees for Services Accounting-$9,000-$9,000
Information Technology$1,450$4,137-$5,587
Insurance-$5,276-$5,276
Other Expenses$3,991$680$40$4,711
Fees for Services Other$2,490--$2,490
Pension Plan Contributions$1,251$405-$1,656
Other Employee Benefits$383--$383
Advertising-$348-$348
Total Functional Expenses$349,884$20,209$40$370,133
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Brandon conway and amy conway are spouses.

Form 990, Part VI, Section A, Line 6

Members of the corporation include enrolled students, family members of students, staff, directors, and volunteers

Form 990, Part VI, Section A, Line 7A

Members vote to elect the board of directors.

Form 990, Part VI, Section A, Line 7B

Members vote to elect the board of directors, amend bylaws, and approve the school calendar.

Form 990, Part VI, Section B, Line 11B

A full copy of the 990 draft is circulated to the board of directors before filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed by the board on an annual schedule, at which point directors are reminded of their responsibilities under the policy.

Form 990, Part VI, Section B, Line 15

Compensation for executive level staff, officers and key employees is determined by the board of directors as part of the regular annual budgeting process. Compensation is based on available community surveys and/or known compensation rates of similarly situated orgs.

Form 990, Part VI, Section C, Line 19

Governing documents, public copies of org policies, and public copies of financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Village Free School
EIN
20-1109235
Phone
5037883935
Address
PO BOX 12590, PORTLAND, OR 97212

Signing Officer

Name
Cali Hayes
Title
Chair
Phone
5037883935
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cali Hayes
Formed
2004
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
20

Preparer

Firm
Social Impact Accounting
Address
3542 NE MAYWOOD PL, PORTLAND, OR 97220
Preparer
Jack Mesplay
Phone
5039266003
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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/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATION POLICY IS PLACED ON OUR WEBSITE IN ORDER TO MAKE IT KNOWN TO ALL PARTS OF THE COMMUNITY. WE TYPICALLY DO NOT PLACE PRINT ADS OR BROADCAST ADS. NONDISCRIMINATION IS A CORE VALUE OF OUR SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRANDON CONWAY AND AMY CONWAY ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE CORPORATION INCLUDE ENROLLED STUDENTS, FAMILY MEMBERS OF STUDENTS, STAFF, DIRECTORS, AND VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE TO ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS VOTE TO ELECT THE BOARD OF DIRECTORS, AMEND BYLAWS, AND APPROVE THE SCHOOL CALENDAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A FULL COPY OF THE 990 DRAFT IS CIRCULATED TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD ON AN ANNUAL SCHEDULE, AT WHICH POINT DIRECTORS ARE REMINDED OF THEIR RESPONSIBILITIES UNDER THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR EXECUTIVE LEVEL STAFF, OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE REGULAR ANNUAL BUDGETING PROCESS. COMPENSATION IS BASED ON AVAILABLE COMMUNITY SURVEYS AND/OR KNOWN COMPENSATION RATES OF SIMILARLY SITUATED ORGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, PUBLIC COPIES OF ORG POLICIES, AND PUBLIC COPIES OF FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0237974
IRS990/TotalAssetsEOYAmt0281065
IRS990/TotalAssetsGrp/BOYAmt0237974
IRS990/TotalAssetsGrp/EOYAmt0281065
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt054173
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt040
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0370133
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026357
IRS990/TotalLiabilitiesEOYAmt014717
IRS990/TotalLiabilitiesGrp/BOYAmt026357
IRS990/TotalLiabilitiesGrp/EOYAmt014717
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211617
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0266348
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0349884
IRS990/TotalProgramServiceRevenueAmt0370390
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0301
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0370390
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0424864
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0237974
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281065
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 12590
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097212
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://WWW.VILLAGEFREESCHOOL.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CALI HAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05037883935
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE VILLAGE FREE SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0VILL
ReturnHeader/Filer/EIN0201109235
ReturnHeader/Filer/PhoneNum05037883935
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 12590
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097212
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464013901
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOCIAL IMPACT ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03542 NE MAYWOOD PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097220
ReturnHeader/PreparerPersonGrp/PhoneNum05039266003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK MESPLAY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T12:12:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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