Civic Intelligence

Alliance Charter Academy

990 • Fiscal year 2014 • EIN 20-5866897

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 17, 2014

16075 Front Avenue97045

(503) 785-8556

Siviq Scores

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

Liabilities / Assets

54th percentile

0.14x

Higher debt load relative to assets than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$53,760

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

5th percentile

-22%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Flat

$752,420

Flat from 2014

Net Assets

Flat

$646,814

Flat from 2014

Liabilities

Flat

$105,606

Flat from 2014

Revenue

Flat

$2,361,727

Flat from 2014

Expenses

Flat

$2,622,057

Flat from 2014

Net Income

Flat

-$260,330

Flat from 2014

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 2012: $1,076,362Liabilities 2012: $61,980Net Assets 2012: $1,014,3822012Assets 2013: $966,019Liabilities 2013: $58,875Net Assets 2013: $907,1442013Assets 2014: $752,420Liabilities 2014: $105,606Net Assets 2014: $646,8142014Assets 2014: $752,420Liabilities 2014: $105,606Net Assets 2014: $646,8142014Assets 2015: $1,100,810Liabilities 2015: $459,338Net Assets 2015: $641,4722015Assets 2016: $903,886Liabilities 2016: $1,432,765Net Assets 2016: -$528,8792016Assets 2017: $2,906,796Liabilities 2017: $3,612,658Net Assets 2017: -$705,8622017Assets 2018: $2,395,629Liabilities 2018: $3,208,115Net Assets 2018: -$812,4862018Assets 2019: $2,684,971Liabilities 2019: $3,605,738Net Assets 2019: -$920,7672019Assets 2020: $2,536,025Liabilities 2020: $3,994,517Net Assets 2020: -$1,458,4922020Assets 2021: $3,285,163Liabilities 2021: $4,414,991Net Assets 2021: -$1,129,8282021Assets 2022: $3,799,788Liabilities 2022: $4,306,471Net Assets 2022: -$506,6832022Assets 2023: $3,361,178Liabilities 2023: $3,774,245Net Assets 2023: -$413,0672023Assets 2024: $3,371,836Liabilities 2024: $3,862,141Net Assets 2024: -$490,3052024

Highlighted filing

2014

Assets$752,420
Liabilities$105,606
Net Assets$646,814

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,024,1022012Revenue 2013: $2,093,124Expenses 2013: $2,200,362Net Income 2013: -$107,2382013Revenue 2014: $2,361,727Expenses 2014: $2,622,057Net Income 2014: -$260,3302014Revenue 2014: $2,361,727Expenses 2014: $2,622,057Net Income 2014: -$260,3302014Revenue 2015: $2,800,147Expenses 2015: $2,383,842Net Income 2015: $416,3052015Revenue 2016: $3,019,934Expenses 2016: $4,190,285Net Income 2016: -$1,170,3512016Revenue 2017: $3,025,383Expenses 2017: $3,215,785Net Income 2017: -$190,4022017Revenue 2018: $3,265,435Expenses 2018: $3,372,059Net Income 2018: -$106,6242018Revenue 2019: $3,288,063Expenses 2019: $3,396,344Net Income 2019: -$108,2812019Revenue 2020: $3,454,755Expenses 2020: $4,003,586Net Income 2020: -$548,8312020Revenue 2021: $3,885,217Expenses 2021: $3,556,553Net Income 2021: $328,6642021Revenue 2022: $4,210,333Expenses 2022: $3,587,188Net Income 2022: $623,1452022Revenue 2023: $3,968,159Expenses 2023: $3,874,543Net Income 2023: $93,6162023Revenue 2024: $3,888,419Expenses 2024: $3,965,657Net Income 2024: -$77,2382024

Highlighted filing

2014

Revenue$2,361,727
Expenses$2,622,057
Net Income-$260,330
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$2,361,727
Mission and Program Overview

Mission

Our mission is to personalize learning through a collaboration of family, community and school; to nurture the innate curiosity of our students; ignite their passion for learning; and prepare them for lifelong success.

Charter School

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$674,339$655,610▼ $18,729
Cash and Non-Interest-Bearing Accounts$79,915$66,281▼ $13,634
Land, Buildings, and Equipment, Net$19,696$14,618▼ $5,078
Prepaid Expenses and Deferred Charges$16,415$13,650▼ $2,765
Accounts Receivable$175,654$2,261▼ $173,393
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$966,019$752,420▼ $213,599
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$58,875$105,606▲ $46,731
Total Liabilities$58,875$105,606▲ $46,731
Net Assets / Fund Balance
Temporarily Rstr Net Assets$342,746$357,536▲ $14,790
Unrestricted Net Assets$564,398$289,278▼ $275,120
Total Net Assets Fund Balance$907,144$646,814▼ $260,330
Total Liabilities and Net Assets / Fund Balance$966,019$752,420▼ $213,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,618$133,892$148,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lara FabryckiDirector/CEOFT$53,760$53,760

Board Members and Trustees

NameTitle
Carol NordahlDirector
Diane DennisDirector
Rosemary MarshallDirector
Susy WernerDirector
Tom PullellaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,339,664
Program Service Revenue
$0
Investment Income
$437
Other Revenue
$21,626
All Other Contributions
$2,339,664
Change in Net Assets
$-260,330

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,361,727
Total Revenue per Audited Statements
$2,361,727
Total Revenue per Form 990
$2,361,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,033,137
Other Expenses$588,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,431,991--$1,431,991
Other Employee Benefits$380,811$17,087-$397,898
Payroll Taxes$145,159$4,329-$149,488
Occupancy$135,635--$135,635
Current Officers, Directors, Trustees, and Key Employees-$53,760-$53,760
Information Technology$30,996--$30,996
Insurance$26,989--$26,989
Other Expenses$18,113--$18,113
Conferences and Meetings$16,769--$16,769
Depreciation Depletion$12,075--$12,075
Fees for Services Management-$6,844-$6,844
Fees for Services Accounting-$4,750-$4,750
Fees for Services Legal-$2,661-$2,661
Total Functional Expenses$2,532,626$89,431$0$2,622,057

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,622,057
Total Expenses per Audited Statements$2,622,057
Total Expenses per Form 990$2,622,057
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,626
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$21,626$21,626-$21,626
Total Events$21,626$21,626-$21,626
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Alliance Charter Academy employees review 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any members with a conflict are asked to recuse themselves.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board members reviewed pay scales for comparable organizations to determine the CEO salary. The Board and CEO determined the salaries of other key personnel.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A copy of the governing documents, conflict of interest policy, and financial statements are available upon written request.

Filing and Contact Details

Filer

EIN
20-5866897
Phone
5037858556

Signing Officer

Name
Lara Fabrycki
Title
Director
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
0
Employees
78
Volunteers
50

Preparer

Preparer
Thomas H Hamann
Phone
5036561405
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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0674339
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0655610
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0133892
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0148510
IRS990ScheduleD/ExpensesSubtotalAmt02622057
IRS990ScheduleD/RevenueSubtotalAmt02361727
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014618
IRS990ScheduleD/TotalExpensesPerForm990Amt02622057
IRS990ScheduleD/TotalRevenuePerForm990Amt02361727
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02361727
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02622057
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Alliance Charter Academy receives payments from Oregon City School District #62 as a conduit for Oregon Department of Revenue School Support Funds
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021626
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0VARIOUS ACTIVITIES THROUGHOUT THE YEAR
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021626
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Alliance Charter Academy employees review 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any members with a conflict are asked to recuse themselves.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members reviewed pay scales for comparable organizations to determine the CEO salary. The Board and CEO determined the salaries of other key personnel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the governing documents, conflict of interest policy, and financial statements are available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0342746
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0357536
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0966019
IRS990/TotalAssetsEOYAmt0752420
IRS990/TotalAssetsGrp/BOYAmt0966019
IRS990/TotalAssetsGrp/EOYAmt0752420
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02339664
IRS990/TotalEmployeeCnt078
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089431
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02532626
IRS990/TotalFunctionalExpensesGrp/TotalAmt02622057
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058875
IRS990/TotalLiabilitiesEOYAmt0105606
IRS990/TotalLiabilitiesGrp/BOYAmt058875
IRS990/TotalLiabilitiesGrp/EOYAmt0105606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0907144
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0646814
IRS990/TotalProgramServiceExpensesAmt02532626
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt053760
IRS990/TotalRevenueGrp/ExclusionAmt021626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0437
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02361727
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0966019
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0752420
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0564398
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0289278
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0Alliancecharteracademy.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lara Fabrycki
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10ALLIANCE CHARTER ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0ALLI
ReturnHeader/Filer/EIN0205866897
ReturnHeader/Filer/PhoneNum05037858556
ReturnHeader/Filer/USAddress/AddressLine1016075 Front Avenue
ReturnHeader/Filer/USAddress/City0Oregon City
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097045
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Kent Kuykendall & Co PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101001 Molalla Ave Suite 118
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Oregon City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097045
ReturnHeader/PreparerPersonGrp/PhoneNum05036561405
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS H HAMANN
ReturnHeader/ReturnTs02014-11-17T11:59:39-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$3.86$0.49$3.89$3.97$0.08
2023Summary only. Only limited summary data is available for this year.$3.36$3.77$0.41$3.97$3.87$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$4.31$0.51$4.21$3.59$0.62
2021Summary only. Only limited summary data is available for this year.$3.29$4.41$1.13$3.89$3.56$0.33
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$3.99$1.46$3.45$4.00$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$3.61$0.92$3.29$3.40$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$3.21$0.81$3.27$3.37$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$3.61$0.71$3.03$3.22$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$1.43$0.53$3.02$4.19$1.17
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.46$0.64$2.80$2.38$0.42
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.11$0.65$2.36$2.62$0.26
2014Summary only. Only limited summary data is available for this year.$0.75$0.11$0.65$2.36$2.62$0.26
2013Summary only. Only limited summary data is available for this year.$0.97$0.06$0.91$2.09$2.20$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.06$1.01$2.02