Civic Intelligence

Rocky Point Charter School

990 • Fiscal year 2014 • EIN 20-8485404

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 27, 2015

Organization Profilewww.rockypointcharter.com
3500 Tamarack Drive96003-1747

(530) 225-0456

Siviq Scores

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

Liabilities / Assets

47th percentile

0.09x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

67th percentile

$93,223

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

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

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$303,517

Down $130,364 (-30%) from 2013

Net Assets

Up

$277,158

Up $19,547 (+7.6%) from 2013

Liabilities

Down

$26,359

Down $149,911 (-85%) from 2013

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin46th percentile

Revenue

$1,387,254

No earlier filing loaded for comparison.

Expenses

Up

$1,367,707

Up $328,915 (+32%) from 2013

Net Income

$19,547

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $344,111Liabilities 2011: $160,371Net Assets 2011: $183,7402011Assets 2012: $313,851Liabilities 2012: $137,528Net Assets 2012: $176,3232012Assets 2013: $433,881Liabilities 2013: $176,270Net Assets 2013: $257,6112013Assets 2014: $303,517Liabilities 2014: $26,359Net Assets 2014: $277,1582014Assets 2015: $439,884Liabilities 2015: $51,241Net Assets 2015: $388,6432015Assets 2016: $753,206Liabilities 2016: $87,756Net Assets 2016: $665,4502016Assets 2017: $917,129Liabilities 2017: $101,259Net Assets 2017: $815,8702017Assets 2018: $1,105,556Liabilities 2018: $101,371Net Assets 2018: $1,004,1852018Assets 2019: $1,340,295Liabilities 2019: $108,040Net Assets 2019: $1,232,2552019Assets 2020: $1,428,491Liabilities 2020: $114,891Net Assets 2020: $1,313,6002020Assets 2021: $1,519,409Liabilities 2021: $210,996Net Assets 2021: $1,308,4132021Assets 2022: $1,677,024Liabilities 2022: $338,528Net Assets 2022: $1,338,4962022Assets 2023: $2,349,129Liabilities 2023: $751,873Net Assets 2023: $1,597,2562023Assets 2024: $2,512,168Liabilities 2024: $766,196Net Assets 2024: $1,745,9722024

Highlighted filing

2014

Assets$303,517
Liabilities$26,359
Net Assets$277,158
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $932,3122011Expenses 2012: $1,110,7422012Expenses 2013: $1,038,7922013Revenue 2014: $1,387,254Expenses 2014: $1,367,707Net Income 2014: $19,5472014Revenue 2015: $1,517,602Expenses 2015: $1,406,117Net Income 2015: $111,4852015Revenue 2016: $1,808,211Expenses 2016: $1,531,404Net Income 2016: $276,8072016Revenue 2017: $1,809,660Expenses 2017: $1,659,240Net Income 2017: $150,4202017Revenue 2018: $1,719,917Expenses 2018: $1,531,602Net Income 2018: $188,3152018Revenue 2019: $1,839,724Expenses 2019: $1,611,654Net Income 2019: $228,0702019Revenue 2020: $1,743,994Expenses 2020: $1,662,649Net Income 2020: $81,3452020Revenue 2021: $1,877,111Expenses 2021: $1,882,298Net Income 2021: -$5,1872021Revenue 2022: $2,174,254Expenses 2022: $2,144,171Net Income 2022: $30,0832022Revenue 2023: $2,532,116Expenses 2023: $2,392,895Net Income 2023: $139,2212023Revenue 2024: $3,055,584Expenses 2024: $2,906,868Net Income 2024: $148,7162024

Highlighted filing

2014

Revenue$1,387,254
Expenses$1,367,707
Net Income$19,547
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 27, 2015
Return Version
2013v4.0
Gross Receipts
$1,387,254
Mission and Program Overview

Mission

To equip students to read, write, speak, calculate and think with clarity and precision.To equip students to participate passionately and ethically in the life of the community.

To equip students to read, write, speak, calculate, and think with clarity and precision. To equip students to participate passionately and ethically in the life of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$238,309$195,238▼ $43,071
Savings and Temporary Cash Investments$161,167$99,123▼ $62,044
Cash and Non-Interest-Bearing Accounts$32,005$7,267▼ $24,738
Accounts Receivable$2,400$1,889▼ $511
Total Assets$433,881$303,517▼ $130,364
Liabilities
Unsecured Notes Loans Payable$150,000--
Accounts Payable and Accrued Expenses$26,270$26,359▲ $89
Total Liabilities$176,270$26,359▼ $149,911
Net Assets / Fund Balance
Unrestricted Net Assets$245,708$239,835▼ $5,873
Temporarily Rstr Net Assets$11,903$37,323▲ $25,420
Total Net Assets Fund Balance$257,611$277,158▲ $19,547
Total Liabilities and Net Assets / Fund Balance$433,881$303,517▼ $130,364
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah StierliDirectorFT$77,543$15,680$93,223

Board Members and Trustees

NameTitle
Bob KollarPresident/Community Representative
Darrell ChambersCommunity Representative
Mary WestCommunity Representative
Richard ThompsonSecretary/Community Representative
Holly HetzelTreasurer/Parent Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,372,025
Program Service Revenue
$15,070
Investment Income
$159
Other Revenue
$0
Change in Net Assets
$19,547

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,387,254
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,387,254
Total Revenue per Form 990
$1,387,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$983,713
Other Expenses$383,994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$723,782$7,718-$731,500
Fees for Services Other$160,677--$160,677
Current Officers, Directors, Trustees, and Key Employees$48,514$44,028-$92,542
Office Expenses$90,491--$90,491
Occupancy$69,725--$69,725
Other Employee Benefits$61,760--$61,760
Pension Plan Contributions$51,537--$51,537
Payroll Taxes$42,553$3,821-$46,374
All Other Expenses$33,993--$33,993
Conferences and Meetings$14,567--$14,567
Insurance$7,120--$7,120
Advertising$5,453--$5,453
Other Expenses$1,726--$1,726
Interest$242--$242
Total Functional Expenses$1,312,140$55,567$0$1,367,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,367,707
Total Expenses per Audited Statements$1,367,707
Total Expenses per Form 990$1,367,707
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
Yes
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, Section A, line 8B

“There are no committees with the authority to act on behalf of the Board.”

Form 990, Part VI, Section B, line 11

“A copy of the Form 990 is provided to the organization's governing body which reviews the line items in the form 990 prior to filing.”

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

“The board members complete a conflict of interests form annually, and the administrator reviews the forms for any conflicts of interests.”

Form 990, Part VI, Section B, line 15

“The board reviews the compensation of the administrator on an annual basis and uses comparable agencies salary schedules to determine that compensation is appropriate and competitive. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision making process. The decision is documented by the board. The process was last undertaken on 6/30/14.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents, conflict of interest policy, financial statements, and Form 990 are available to the public upon request.”

Filing and Contact Details

Filer

EIN
20-8485404
Phone
5302250456

Signing Officer

Name
Deborah Stierli
Title
Director
Phone
5302250456
Signed
2015-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Stierli
Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
61
Volunteers
25

Preparer

Preparer
Dawn M Buchanan
Phone
5308916474
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Other Fees: Program service expenses 160,677. Management and general expenses 0. Fundraising expenses 0. Total expenses 160,677.”

Financial Statement Notes

Part X, Line 2:

“The Charter School accounts for income taxes in accordance with Financial Accounting Standards Board (FASB), Accounting Standards Codification (ASC) 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in the Charter School's financial statements and prescribes a recognition threshold and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken.”

Raw XML Appendix363 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School accounts for income taxes in accordance with Financial Accounting Standards Board (FASB), Accounting Standards Codification (ASC) 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in the Charter School's financial statements and prescribes a recognition threshold and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken.
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0We advertise in multiple free publications as a free, public elementary school which means no tuition and no discrimination.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1No scholarships - Rocky Point Charter School is a public school.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Rocky Point Charter School receives funding from the California Department of Education and the Shasta County Office of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with the authority to act on behalf of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 is provided to the organization's governing body which reviews the line items in the form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board members complete a conflict of interests form annually, and the administrator reviews the forms for any conflicts of interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviews the compensation of the administrator on an annual basis and uses comparable agencies salary schedules to determine that compensation is appropriate and competitive. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision making process. The decision is documented by the board. The process was last undertaken on 6/30/14.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents, conflict of interest policy, financial statements, and Form 990 are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Fees: Program service expenses 160,677. Management and general expenses 0. Fundraising expenses 0. Total expenses 160,677.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011903
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt037323
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0433881
IRS990/TotalAssetsEOYAmt0303517
IRS990/TotalAssetsGrp/BOYAmt0433881
IRS990/TotalAssetsGrp/EOYAmt0303517
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01372025
IRS990/TotalEmployeeCnt061
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055567
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01312140
IRS990/TotalFunctionalExpensesGrp/TotalAmt01367707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0176270
IRS990/TotalLiabilitiesEOYAmt026359
IRS990/TotalLiabilitiesGrp/BOYAmt0176270
IRS990/TotalLiabilitiesGrp/EOYAmt026359
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0257611
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0277158
IRS990/TotalOtherCompensationAmt015680
IRS990/TotalProgramServiceExpensesAmt01312140
IRS990/TotalProgramServiceRevenueAmt015070
IRS990/TotalReportableCompFromOrgAmt077543
IRS990/TotalRevenueGrp/ExclusionAmt0159
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01387254
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0433881
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0303517
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0245708
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0239835
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103500 Tamarack Drive
IRS990/USAddress/City0Redding
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode0960031747
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.rockypointcharter.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Deborah Stierli
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05302250456
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine10Rocky Point Charter School
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0208485404
ReturnHeader/Filer/PhoneNum05302250456
ReturnHeader/Filer/USAddress/AddressLine103500 Tamarack Drive
ReturnHeader/Filer/USAddress/City0Redding
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode0960031747
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942222122
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KCoe Isom LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103013 CERES AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHICO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode095973
ReturnHeader/PreparerPersonGrp/PhoneNum05308916474
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dawn M Buchanan
ReturnHeader/ReturnTs02015-02-10T17:43:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$303,517
Liabilities
$26,359
Net assets
$277,158
Revenue
$1,387,254
Expenses
$1,367,707
Net income
$19,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.51$0.77$1.75$3.06$2.91$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.35$0.75$1.60$2.53$2.39$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.34$1.34$2.17$2.14$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.52$0.21$1.31$1.88$1.88$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.11$1.31$1.74$1.66$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.11$1.23$1.84$1.61$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.10$1.00$1.72$1.53$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.82$1.81$1.66$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.09$0.67$1.81$1.53$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.05$0.39$1.52$1.41$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.28$1.39$1.37$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.18$0.26$1.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.14$0.18$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.16$0.18$0.93