Civic Intelligence

Oregon Charter Academy

EIN 20-2587840 • 501(c)3 • Mill City, OR

Profile

Operation of a public charter school.

PO Box 1129Mill City, OR 97360

www.connectionsacademy.com

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

1.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

34th percentile

-0.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

3.6%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-13%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$45,535,875

Up $7,020,700 (+18%) from 2024

Liabilities

Up

$30,414,732

Up $1,344,220 (+4.6%) from 2024

Net Assets

Up

$15,121,143

Up $5,676,480 (+60%) from 2024

Revenue

Up

$34,827,900

Up $3,628,405 (+12%) from 2024

Expenses

Up

$29,151,420

Up $1,437,130 (+5.2%) from 2024

Net Income

Up

$5,676,480

Up $2,191,275 (+63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0-$20MAssets 2012: $2,669,272Liabilities 2012: $2,422,797Net Assets 2012: $246,4752012Assets 2013: $3,070,231Liabilities 2013: $2,564,620Net Assets 2013: $505,6112013Assets 2014: $4,219,548Liabilities 2014: $2,780,656Net Assets 2014: $1,438,8922014Assets 2015: $6,498,113Liabilities 2015: $6,085,848Net Assets 2015: $412,2652015Assets 2016: $8,611,142Liabilities 2016: $11,178,616Net Assets 2016: -$2,567,4742016Assets 2017: $14,838,551Liabilities 2017: $18,417,499Net Assets 2017: -$3,578,9482017Assets 2018: $12,962,255Liabilities 2018: $16,837,028Net Assets 2018: -$3,874,7732018Assets 2019: $17,707,246Liabilities 2019: $20,432,310Net Assets 2019: -$2,725,0642019Assets 2020: $18,920,047Liabilities 2020: $22,009,427Net Assets 2020: -$3,089,3802020Assets 2021: $32,899,516Liabilities 2021: $26,726,928Net Assets 2021: $6,172,5882021Assets 2022: $33,957,542Liabilities 2022: $27,986,988Net Assets 2022: $5,970,5542022Assets 2023: $35,195,652Liabilities 2023: $29,236,194Net Assets 2023: $5,959,4582023Assets 2024: $38,515,175Liabilities 2024: $29,070,512Net Assets 2024: $9,444,6632024Assets 2025: $45,535,875Liabilities 2025: $30,414,732Net Assets 2025: $15,121,1432025

Highlighted filing

2025

Assets$45,535,875
Liabilities$30,414,732
Net Assets$15,121,143

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2012: $16,331,4112012Expenses 2013: $18,312,0872013Revenue 2014: $23,773,577Expenses 2014: $22,840,296Net Income 2014: $933,2812014Revenue 2015: $25,336,983Expenses 2015: $22,682,408Net Income 2015: $2,654,5752015Revenue 2016: $30,905,336Expenses 2016: $33,885,075Net Income 2016: -$2,979,7392016Revenue 2017: $31,858,951Expenses 2017: $32,870,425Net Income 2017: -$1,011,4742017Revenue 2018: $34,798,632Expenses 2018: $35,094,457Net Income 2018: -$295,8252018Revenue 2019: $39,248,582Expenses 2019: $38,098,873Net Income 2019: $1,149,7092019Revenue 2020: $43,401,499Expenses 2020: $43,765,816Net Income 2020: -$364,3172020Revenue 2021: $48,211,726Expenses 2021: $39,074,936Net Income 2021: $9,136,7902021Revenue 2022: $31,444,499Expenses 2022: $31,646,533Net Income 2022: -$202,0342022Revenue 2023: $27,452,018Expenses 2023: $27,463,114Net Income 2023: -$11,0962023Revenue 2024: $31,199,495Expenses 2024: $27,714,290Net Income 2024: $3,485,2052024Revenue 2025: $34,827,900Expenses 2025: $29,151,420Net Income 2025: $5,676,4802025

Highlighted filing

2025

Revenue$34,827,900
Expenses$29,151,420
Net Income$5,676,480

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$45.5$30.4$15.1$34.8$29.2$5.68
2024Detailed filing. Detailed filing data is available for this year.$38.5$29.1$9.44$31.2$27.7$3.49
2023Detailed filing. Detailed filing data is available for this year.$35.2$29.2$5.96$27.5$27.5$0.01
2022Detailed filing. Detailed filing data is available for this year.$34.0$28.0$5.97$31.4$31.6$0.20
2021Detailed filing. Detailed filing data is available for this year.$32.9$26.7$6.17$48.2$39.1$9.14
2020Summary only. Only limited summary data is available for this year.$18.9$22.0$3.09$43.4$43.8$0.36
2019Detailed filing. Detailed filing data is available for this year.$17.7$20.4$2.73$39.2$38.1$1.15
2018Detailed filing. Detailed filing data is available for this year.$13.0$16.8$3.87$34.8$35.1$0.30
2017Detailed filing. Detailed filing data is available for this year.$14.8$18.4$3.58$31.9$32.9$1.01
2016Detailed filing. Detailed filing data is available for this year.$8.61$11.2$2.57$30.9$33.9$2.98
2015Detailed filing. Detailed filing data is available for this year.$6.50$6.09$0.41$25.3$22.7$2.65
2014Detailed filing. Detailed filing data is available for this year.$4.22$2.78$1.44$23.8$22.8$0.93
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$2.56$0.51$18.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$2.42$0.25$16.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.2
Gross Receipts
$35,057,972
Mission and Program Overview

Mission

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,525,482$16,311,536▲ $4,786,054
Land, Buildings, and Equipment, Net$9,285,023$9,342,725▲ $57,702
Investments Other Securities$6,326,937$6,635,790▲ $308,853
Accounts Receivable$290,632$1,105,724▲ $815,092
Prepaid Expenses and Deferred Charges$7,069$15,850▲ $8,781
Total Assets$38,515,175$45,535,875▲ $7,020,700
Other Assets Total$11,080,032$12,124,250▲ $1,044,218
Liabilities
Other Liabilities$29,038,631$30,061,732▲ $1,023,101
Accounts Payable and Accrued Expenses$2,727$324,694▲ $321,967
Deferred Revenue$29,154$28,306▼ $848
Total Liabilities$29,070,512$30,414,732▲ $1,344,220
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,227,292$14,791,308▲ $5,564,016
Net Assets With Donor Restrictions$217,371$329,835▲ $112,464
Total Net Assets Fund Balance$9,444,663$15,121,143▲ $5,676,480
Total Liabilities and Net Assets / Fund Balance$38,515,175$45,535,875▲ $7,020,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,165,117$667,095$6,832,212
Land$3,067,010-$3,067,010
Equipment$106,358$213,504$319,862
Leasehold Improvements-$213,773$213,773
Other Land Buildings$4,240$201,684$205,924
Other Assets Org$1,757,694--
Other Securities$6,635,790--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allison GalvinExecutive DirectorFT$187,579$81,777$269,356
Steve NielsenCurrent Director of FinanceFT$132,378$47,475$179,853

Board Members and Trustees

NameTitle
Joseph BrownPresident
Kim ThatcherVice President
Laura DillonMember
Jennifer BradySecretary
Misty GalofteanuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,022,160
Program Service Revenue
$3,752
Investment Income
$659,711
Other Revenue
$142,277
All Other Contributions
$1,931,288
Change in Net Assets
$5,676,480

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,827,900
Revenue Not Reported on Form 990
$230,072
Total Revenue per Audited Statements
$35,057,972
Total Revenue per Form 990
$34,827,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,249,810
Other Expenses$9,901,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,307,838$3,805,731-$12,113,569
Pension Plan Contributions$2,207,990$1,012,353-$3,220,343
Other Employee Benefits$1,544,952$731,858-$2,276,810
Payroll Taxes$743,951$376,975-$1,120,926
Current Officers, Directors, Trustees, and Key Employees-$518,162-$518,162
Advertising-$469,057-$469,057
Depreciation Depletion-$232,136-$232,136
Office Expenses-$208,247-$208,247
Insurance-$89,210-$89,210
Other Expenses$6,428$29,775-$36,203
Information Technology$11,040$10,400-$21,440
Total Functional Expenses$13,669,729$15,481,691$0$29,151,420

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$29,381,492
Expenses per Audited Statements$29,151,420
Total Expenses per Form 990$29,151,420
Expenses Not Reported on Form 990$230,072
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 - Pers$20,630,509
Pension Related Deferrals - Pers$5,844,385
Payroll Liability$1,878,654
Deferred Lease Receivable$1,639,994
Opeb Related Deferrals - Rhia$58,665
Other Current Liabilities$9,525
Governance and Compliance

Governance Checklist

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

Governance Explanations

Management duties delegation Part VI line 3

All employee services, such as human resources services including recruiting, payroll, benefits are performed as contract services from the unrelated party, oregon charter academy. All employees are on contract with oregon charter academy and oregon charter academys board retains all rights regarding hiring and terminating of employees.

Committee meeting documentation Part VI line 8B

During 2024-25, no committee had authority to act on behalf of the governing body.

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.

Conflict of interest policy compliance Part VI line 12C

Conflict of interest (coi) policy/enforcement -the schools board members or any board committee withboard-delegated powers that is considering the proposedtransaction or arrangement is subject to the coi policy.in connection with any transaction that might give rise to acoi, an interested person must disclose the existence of hisor her financial interest and must give the opportunity todisclose all material facts to the board. The interested personmust make this disclosure at the start of the regularly scheduledboard meeting following discovery of the financial interest;each board member shall annually sign a coidisclosure statement. The board will conduct periodic reviews.

CEO executive director top management comp Part VI line 15A

Human resources personnel conduct a review of salaries of similar positions for the executive director of the school, which is then reivewed by the board of trustees. An offer is then determined and approved by the board.

Other officer or key employee compensation Part VI line 15B

Human resources personnel conduct a review of salaries of similar positions for key employees of the school which is used by the executive director to determine salaries that are then approved by the board of trustees.

Governing documents etc available to public Part VI line 19

The organziations governing documents, conflict of interest policy, and finanical statements are generally not available to the public.

Filing and Contact Details

Filer

Filer Name
Oregon Charter Academy
EIN
20-2587840
In Care Of
% JOSEPH BROWN
Phone
5038972272
Address
PO BOX 1129, MILL CITY, OR 97360

Signing Officer

Name
Joseph Brown
Title
President
Phone
5038972272
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Brown
Formed
2005
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
171
Volunteers
5

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D-Other revenue included on Sch D but not on 990

RENTAL EXPENSES $230,072

Part XII, Line 2D-Other expenses included on Sch D but not on 990

RENTAL EXPENSES $230,072

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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt012124250
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0731858
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01544952
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02276810
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IRS990/OtherExpensesGrp/Desc1SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc3DUES AND FEES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1362497
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt288802
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt329775
IRS990/OtherExpensesGrp/ProgramServicesAmt0643895
IRS990/OtherExpensesGrp/ProgramServicesAmt1203635
IRS990/OtherExpensesGrp/ProgramServicesAmt26428
IRS990/OtherExpensesGrp/TotalAmt08190383
IRS990/OtherExpensesGrp/TotalAmt1566132
IRS990/OtherExpensesGrp/TotalAmt288802
IRS990/OtherExpensesGrp/TotalAmt336203
IRS990/OtherLiabilitiesGrp/BOYAmt029038631
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08519
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03805731
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08307838
IRS990/OtherSalariesAndWagesGrp/TotalAmt012113569
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0376975
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IRS990/PayrollTaxesGrp/TotalAmt01120926
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01012353
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015850
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IRS990/PYRevenuesLessExpensesAmt03485205
IRS990/PYSalariesCompEmpBnftPaidAmt018439500
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IRS990/PYTotalRevenueAmt031199495
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IRS990/ReconcilationRevenueExpnssAmt05676480
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IRS990/RentalIncomeOrLossGrp/RealAmt0133758
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt011525482
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016311536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt034022160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt030543496
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt027113742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt031254547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt048189055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0171123000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0659711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0365542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0125614
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt036245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09760
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01196872
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08519
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt098849
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt034096
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0173607
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012911
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0327982
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99120
IRS990ScheduleA/PublicSupportPY170Pct00.99520
IRS990ScheduleA/PublicSupportTotal170Amt0171123000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt034022160
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt030543496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt027113742
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt031254547
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt048189055
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0171123000
IRS990ScheduleA/TotalSupportAmt0172647854
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IRS990ScheduleD/BuildingsGrp/BookValueAmt06165117
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0667095
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06832212
IRS990ScheduleD/EquipmentGrp/BookValueAmt0106358
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0213504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0319862
IRS990ScheduleD/ExpensesNotReportedAmt0230072
IRS990ScheduleD/ExpensesSubtotalAmt029151420
IRS990ScheduleD/LandGrp/BookValueAmt03067010
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03067010
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0213773
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0213773
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010025036
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1329835
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt29313
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt32372
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt41757694
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS - PERS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET OPEB ASSET - RHIA
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OPEB RELATED DEFERRALS - RHIA
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3SUB RIGHT TO USE ASSET NET OF AMT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4LEASE RECEIVABLE
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04240
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0201684
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0205924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01878654
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt220630509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35844385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt458665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt51639994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NET PENSION LIABILITY - PERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PENSION RELATED DEFERRALS - PERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OPEB RELATED DEFERRALS - RHIA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DEFERRED LEASE RECEIVABLE
IRS990ScheduleD/OtherRevenueAmt0230072
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt06635790
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LONG TERM INVESTMENTS - ANNUITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0230072
IRS990ScheduleD/RevenueSubtotalAmt034827900
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES $230,072
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES $230,072
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d-Other revenue included on Sch D but not on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d-Other expenses included on Sch D but not on 990
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09342725
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012124250
IRS990ScheduleD/TotalBookValueSecuritiesAmt06635790
IRS990ScheduleD/TotalExpensesPerForm990Amt029151420
IRS990ScheduleD/TotalLiabilityAmt030061732
IRS990ScheduleD/TotalRevenuePerForm990Amt034827900
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt035057972
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1132378
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt081777
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt147475
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALLISON GALVIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1STEVE NIELSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CURRENT DIRECTOR OF FINANCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0269356
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1179853
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL EMPLOYEE SERVICES, SUCH AS HUMAN RESOURCES SERVICES INCLUDING RECRUITING, PAYROLL, BENEFITS ARE PERFORMED AS CONTRACT SERVICES FROM THE UNRELATED PARTY, OREGON CHARTER ACADEMY. ALL EMPLOYEES ARE ON CONTRACT WITH OREGON CHARTER ACADEMY AND OREGON CHARTER ACADEMYS BOARD RETAINS ALL RIGHTS REGARDING HIRING AND TERMINATING OF EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING 2024-25, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3CONFLICT OF INTEREST (COI) POLICY/ENFORCEMENT -THE SCHOOLS BOARD MEMBERS OR ANY BOARD COMMITTEE WITHBOARD-DELEGATED POWERS THAT IS CONSIDERING THE PROPOSEDTRANSACTION OR ARRANGEMENT IS SUBJECT TO THE COI POLICY.IN CONNECTION WITH ANY TRANSACTION THAT MIGHT GIVE RISE TO ACOI, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HISOR HER FINANCIAL INTEREST AND MUST GIVE THE OPPORTUNITY TODISCLOSE ALL MATERIAL FACTS TO THE BOARD. THE INTERESTED PERSONMUST MAKE THIS DISCLOSURE AT THE START OF THE REGULARLY SCHEDULEDBOARD MEETING FOLLOWING DISCOVERY OF THE FINANCIAL INTEREST;EACH BOARD MEMBER SHALL ANNUALLY SIGN A COIDISCLOSURE STATEMENT. THE BOARD WILL CONDUCT PERIODIC REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HUMAN RESOURCES PERSONNEL CONDUCT A REVIEW OF SALARIES OF SIMILAR POSITIONS FOR THE EXECUTIVE DIRECTOR OF THE SCHOOL, WHICH IS THEN REIVEWED BY THE BOARD OF TRUSTEES. AN OFFER IS THEN DETERMINED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HUMAN RESOURCES PERSONNEL CONDUCT A REVIEW OF SALARIES OF SIMILAR POSITIONS FOR KEY EMPLOYEES OF THE SCHOOL WHICH IS USED BY THE EXECUTIVE DIRECTOR TO DETERMINE SALARIES THAT ARE THEN APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANZIATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false

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