Civic Intelligence

Evergreen Virtual Academy

990 • Fiscal year 2017 • EIN 26-1168995

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 29, 2018

Organization ProfileWWW.K12.COM/ORVA
400 VirginiaNorth Bend, OR 97459

(805) 387-2800

Siviq Scores

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

Liabilities / Assets

97th percentile

1.35x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.50x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

24th percentile

-3.7%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

98th percentile

161%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

77th percentile

21%

Faster revenue growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$6,362,116

Up $3,926,634 (+161%) from 2016

Net Assets

Down

-$2,252,617

Down $2,252,617 from 2016

Liabilities

Up

$8,614,733

Up $6,179,251 (+254%) from 2016

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin24th percentile

Revenue

Up

$17,371,444

Up $3,015,193 (+21%) from 2016

Expenses

Up

$18,014,930

Up $3,658,679 (+25%) from 2016

Net Income

Down

-$643,486

Down $643,486 from 2016

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$20M$10M$0-$10MAssets 2012: $1,373,621Liabilities 2012: $1,373,621Net Assets 2012: $02012Assets 2014: $1,198,980Liabilities 2014: $1,198,980Net Assets 2014: $02014Assets 2015: $1,594,413Liabilities 2015: $1,594,413Net Assets 2015: $02015Assets 2016: $2,435,482Liabilities 2016: $2,435,482Net Assets 2016: $02016Assets 2017: $6,362,116Liabilities 2017: $8,614,733Net Assets 2017: -$2,252,6172017Assets 2018: $5,636,224Liabilities 2018: $7,928,751Net Assets 2018: -$2,292,5272018Assets 2019: $6,428,233Liabilities 2019: $9,049,065Net Assets 2019: -$2,620,8322019Assets 2020: $6,085,526Liabilities 2020: $10,033,593Net Assets 2020: -$3,948,0672020Assets 2021: $11,469,642Liabilities 2021: $12,646,924Net Assets 2021: -$1,177,2822021Assets 2022: $9,316,053Liabilities 2022: $12,901,206Net Assets 2022: -$3,585,1532022Assets 2023: $9,087,279Liabilities 2023: $13,368,905Net Assets 2023: -$4,281,6262023Assets 2024: $12,548,713Liabilities 2024: $15,509,030Net Assets 2024: -$2,960,3172024Assets 2025: $14,506,503Liabilities 2025: $16,943,035Net Assets 2025: -$2,436,5322025

Highlighted filing

2017

Assets$6,362,116
Liabilities$8,614,733
Net Assets-$2,252,617
Open 2017 Filing

Operations Trend

Revenue Growth77th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2012: $8,459,8092012Revenue 2014: $12,428,588Expenses 2014: $12,428,588Net Income 2014: $02014Revenue 2015: $13,544,064Expenses 2015: $13,544,064Net Income 2015: $02015Revenue 2016: $14,356,251Expenses 2016: $14,356,251Net Income 2016: $02016Revenue 2017: $17,371,444Expenses 2017: $18,014,930Net Income 2017: -$643,4862017Revenue 2018: $19,275,466Expenses 2018: $19,315,376Net Income 2018: -$39,9102018Revenue 2019: $17,911,991Expenses 2019: $18,240,296Net Income 2019: -$328,3052019Revenue 2020: $19,114,795Expenses 2020: $20,442,030Net Income 2020: -$1,327,2352020Revenue 2021: $32,573,986Expenses 2021: $29,803,201Net Income 2021: $2,770,7852021Revenue 2022: $19,637,699Expenses 2022: $22,045,570Net Income 2022: -$2,407,8712022Revenue 2023: $15,224,147Expenses 2023: $15,920,620Net Income 2023: -$696,4732023Revenue 2024: $14,575,516Expenses 2024: $13,254,207Net Income 2024: $1,321,3092024Revenue 2025: $14,006,682Expenses 2025: $13,294,562Net Income 2025: $712,1202025

Highlighted filing

2017

Revenue$17,371,444
Expenses$18,014,930
Net Income-$643,486
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 29, 2018
Return Version
2016v3.0
Gross Receipts
$17,371,444
Mission and Program Overview

Mission

The oregon virtual academy uses the k12, inc. Curriculum to offer oregon students in grades k-12 an exceptional learning experience. With individualized learning approcaches, the oregon virtual academy and k12 provide the tools kids need to succeed in school and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,302,110$2,308,266▲ $6,156
Accounts Receivable$126,371$97,376▼ $28,995
Prepaid Expenses and Deferred Charges$5,024$12,325▲ $7,301
Land, Buildings, and Equipment, Net$1,977$927▼ $1,050
Total Assets$2,435,482$6,362,116▲ $3,926,634
Other Assets Total-$3,943,222-
Liabilities
Other Liabilities-$6,195,839-
Accounts Payable and Accrued Expenses$2,435,482$2,418,894▼ $16,588
Total Liabilities$2,435,482$8,614,733▲ $6,179,251
Net Assets / Fund Balance
Unrestricted Net Assets-$-2,252,617-
Total Net Assets Fund Balance$0$-2,252,617▼ $2,252,617
Total Liabilities and Net Assets / Fund Balance$2,435,482$6,362,116▲ $3,926,634

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$927$59,846$60,773
Other Assets Org$3,943,222--
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Steven WerleinHead of School
Barry JahnMember
Brian BrayMember
Cindy TaylorMember
Michael HerndonMember
Sean WeidertMember
Steve IsaacsMember

Highest Paid Contractors

ContractorServicesLocationCompensation
K12 Management INCManagement & Techn2300 CORPORATE PARK DR, Herndon, VA 20171$9,730,000
InsperityPayroll Services1440 BRIDGEGATE DRIVE SUITE 200, Diamond Bar, CA 91765$180,992
Bst LiveSpecial EducationPO BOX 812127, Boca Raton, FL 33481$103,535
Revenue and Support

Revenue Composition

Contributions and Grants
$17,371,444
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$53,550
Change in Net Assets
$-643,486

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,371,444
Total Revenue per Audited Statements
$17,371,444
Total Revenue per Form 990
$17,371,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,777,900
Salaries, Compensation, and Employee Benefits$6,237,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,535,135--$3,535,135
All Other Expenses$1,645,527$32,837-$1,678,364
Pension Plan Contributions$1,497,826--$1,497,826
Information Technology$16,592$1,215,849-$1,232,441
Fees for Services Other-$1,137,713-$1,137,713
Other Employee Benefits$1,023,077--$1,023,077
Fees for Services Management-$996,222-$996,222
Travel$131,772$50,291-$182,063
Payroll Taxes-$180,992-$180,992
Other Expenses$150,635$24,556-$175,191
Office Expenses$44,452$49,628-$94,080
Conferences and Meetings-$69,210-$69,210
Insurance-$44,309-$44,309
Occupancy-$29,700-$29,700
Fees for Services Legal-$21,556-$21,556
Fees for Services Accounting-$17,492-$17,492
Depreciation Depletion-$1,050-$1,050
Total Functional Expenses$14,143,525$3,871,405$0$18,014,930

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,014,930
Total Expenses per Audited Statements$18,014,930
Total Expenses per Form 990$18,014,930
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$6,195,839
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“No committee had authority to act on behalf of the governing body.”

Form 990 governing body review Part VI line 11

“No review was or will be conducted”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Oregon Virtual Academy
EIN
26-1168995
Address
400 VIRGINIA, North Bend, OR 97459

Signing Officer

Name
Steven Werlein
Title
Head of School
Phone
5417518060
Signed
2018-01-29
Discuss with paid preparer
No

Organization Details

Principal Officer
Steven Werlein
Formed
2008
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Ras Group LLC
Address
7148 SW GONZAGA ST, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02435482
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02418894
IRS990/AccountsReceivableGrp/BOYAmt0126371
IRS990/AccountsReceivableGrp/EOYAmt097376
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE OREGON VIRTUAL ACADEMY USES THE K12, INC. CURRICULUM TO OFFER OREGON STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE. WITH INDIVIDUALIZED LEARNING APPROCACHES, THE OREGON VIRTUAL ACADEMY AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED IN SCHOOL AND BEYOND.
IRS990/AllOtherContributionsAmt053550
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt032837
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01645527
IRS990/AllOtherExpensesGrp/TotalAmt01678364
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOYCE ABAD
IRS990/BooksInCareOfDetail/PhoneNum08053872800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt050 MORELAND RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0Simi Valley
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093065
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02302110
IRS990/CashNonInterestBearingGrp/EOYAmt02308266
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt069210
IRS990/ConferencesMeetingsGrp/TotalAmt069210
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt09730000
IRS990/ContractorCompensationGrp/CompensationAmt1180992
IRS990/ContractorCompensationGrp/CompensationAmt2103535
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02300 CORPORATE PARK DR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt11440 BRIDGEGATE DRIVE SUITE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2PO BOX 812127
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Herndon
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Diamond Bar
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Boca Raton
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd020171
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd191765
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd233481
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0K12 MANAGEMENT INC
IRS990/ContractorCompensationGrp/ContractorName/PersonNm1INSPERITY
IRS990/ContractorCompensationGrp/ContractorName/PersonNm2BST LIVE
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT & TECHN
IRS990/ContractorCompensationGrp/ServicesDesc1PAYROLL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc2SPECIAL EDUCATION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt017371444
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt011777900
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-643486
IRS990/CYSalariesCompEmpBnftPaidAmt06237030
IRS990/CYTotalExpensesAmt018014930
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017371444
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01050
IRS990/DepreciationDepletionGrp/TotalAmt01050
IRS990/Desc0THE OREGON VIRTUAL ACADEMY IS AN INNOVATIVE PUBLIC SCHOOL ORGANIZED UNDER PROVISIONS OF OREGON REVISED STATUTES CHAPTER 338 FOR THE PURPOSE OF OPERATING A CHARTER SCHOOL.THE SCHOOL IS CONSIDERED A GOVERNMENTAL UNIT AND OPERATES UNDER A CONTRACT WITH NORTH BEND SCHOOL DISTRICT. ORVA PROVIDES INTERNET-BASED K12, INC. CURRICULUM TO APPROXIMATELY 1,500 STUDENTS IN GRADES K-12 INCLUDING SPECIAL EDUCATION. ORVA FAMILIES RECEIVE A COMPLETE CURRICULUM, LESSON PLANNING PROGRAMS, BOOKS AND INSTRUCTIONAL MATERIALS, AND THE GUIDANCE OF A STATE-LICENSED TEACHER. STUDENTS DEMONSTRATE KNOWLEDGE AND SKILLS THROUGH STATE STANDARDIZED TESTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt014143525
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt017492
IRS990/FeesForServicesAccountingGrp/TotalAmt017492
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt021556
IRS990/FeesForServicesLegalGrp/TotalAmt021556
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0996222
IRS990/FeesForServicesManagementGrp/TotalAmt0996222
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01137713
IRS990/FeesForServicesOtherGrp/TotalAmt01137713
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0CINDY TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL HERNDON
IRS990/Form990PartVIISectionAGrp/PersonNm2BARRY JAHN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE ISAACS
IRS990/Form990PartVIISectionAGrp/PersonNm4SEAN WEIDERT
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN BRAY
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVEN WERLEIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6HEAD OF SCHOOL
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt017317894
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt017371444
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01215849
IRS990/InformationTechnologyGrp/ProgramServicesAmt016592
IRS990/InformationTechnologyGrp/TotalAmt01232441
IRS990/InsuranceGrp/ManagementAndGeneralAmt044309
IRS990/InsuranceGrp/TotalAmt044309
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt059846
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01977
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0927
IRS990/LandBldgEquipCostOrOtherBssAmt060773
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE OREGON VIRTUAL ACADEMY USES THE K12, INC. CURRICULUM TO OFFER OREGON STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE. WITH INDIVIDUALIZED LEARNING APPROCACHES, THE OREGON VIRTUAL ACADEMY AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED IN SCHOOL AND BEYOND.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt0-2252617
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt029700
IRS990/OccupancyGrp/TotalAmt029700
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt049628
IRS990/OfficeExpensesGrp/ProgramServicesAmt044452
IRS990/OfficeExpensesGrp/TotalAmt094080
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt03943222
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01023077
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01023077
IRS990/OtherExpensesGrp/Desc0Education Services
IRS990/OtherExpensesGrp/Desc1Materials & Supplies
IRS990/OtherExpensesGrp/Desc2Curriculum
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt024556
IRS990/OtherExpensesGrp/ProgramServicesAmt0319818
IRS990/OtherExpensesGrp/ProgramServicesAmt12171958
IRS990/OtherExpensesGrp/ProgramServicesAmt23606733
IRS990/OtherExpensesGrp/ProgramServicesAmt3150635
IRS990/OtherExpensesGrp/TotalAmt0319818
IRS990/OtherExpensesGrp/TotalAmt12171958
IRS990/OtherExpensesGrp/TotalAmt23606733
IRS990/OtherExpensesGrp/TotalAmt3175191
IRS990/OtherLiabilitiesGrp/EOYAmt06195839
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03535135
IRS990/OtherSalariesAndWagesGrp/TotalAmt03535135
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0180992
IRS990/PayrollTaxesGrp/TotalAmt0180992
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01497826
IRS990/PensionPlanContributionsGrp/TotalAmt01497826
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05024
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012325
IRS990/PrincipalOfficerNm0STEVEN WERLEIN
IRS990/PriorPeriodAdjustmentsAmt0-1609131
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014356251
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt09581567
IRS990/PYSalariesCompEmpBnftPaidAmt04774684
IRS990/PYTotalExpensesAmt014356251
IRS990/PYTotalRevenueAmt014356251
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-643486
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0927
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060773
IRS990ScheduleD/ExpensesSubtotalAmt018014930
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03943222
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deffered Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06195839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net pension Liability
IRS990ScheduleD/RevenueSubtotalAmt017371444
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0927
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03943222
IRS990ScheduleD/TotalExpensesPerForm990Amt018014930
IRS990ScheduleD/TotalLiabilityAmt06195839
IRS990ScheduleD/TotalRevenuePerForm990Amt017371444
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017371444
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt018014930
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/ExplanationTxt0THE SCHOOL RECEIVED ASSISTANCE FROM THE STATE DEPARTMENT OF EDUCATION
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ORVA IS COMMITTED TO A POLICY OF EDUCATION EQUALITY. ACCORDINGLY, THE PROGRAM ADMITS STUDENTS AND CONDUCTS ALL EDUCATIONAL PROGRAMS, ACTIVITIES, AND EMPLOYMENT PRACTICES WITHOUT REGARD TO RACE, NATIONAL ORIGIN, SEX, HANDICAP, MARITAL STATUS, COLOR, RELIGION,AGE, OR ANY OTHER LEGALITY PROTECTED CLASSIFICATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02435482
IRS990/TotalAssetsEOYAmt06362116
IRS990/TotalAssetsGrp/BOYAmt02435482
IRS990/TotalAssetsGrp/EOYAmt06362116
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017371444
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03871405
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014143525
IRS990/TotalFunctionalExpensesGrp/TotalAmt018014930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02435482
IRS990/TotalLiabilitiesEOYAmt08614733
IRS990/TotalLiabilitiesGrp/BOYAmt02435482
IRS990/TotalLiabilitiesGrp/EOYAmt08614733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2252617
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt014143525
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017371444
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02435482
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06362116
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt050291
IRS990/TravelGrp/ProgramServicesAmt0131772
IRS990/TravelGrp/TotalAmt0182063
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-2252617
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.K12.COM/ORVA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN WERLEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum05417518060
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON VIRTUAL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0261168995
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 VIRGINIA
ReturnHeader/Filer/USAddress/CityNm0North Bend
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097459
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00B53B9E4BECF9A29B7D0326E090631DA6DB3DDB6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00B53B9E4BECF9A29B7D0326E090631DA6DB3DDB6
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId093350420180475xmppa0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-02-16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.89.183.173
ReturnHeader/FilingSecurityInformation/IPDt02018-02-16
ReturnHeader/FilingSecurityInformation/IPTm012:22:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931263395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAS GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07148 SW GONZAGA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036848421
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02018-02-16T12:12:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,362,116
Liabilities
$8,614,733
Net assets
-$2,252,617
Revenue
$17,371,444
Expenses
$18,014,930
Net income
-$643,486
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.5$16.9$2.44$14.0$13.3$0.71
2024Detailed filing. Detailed filing data is available for this year.$12.5$15.5$2.96$14.6$13.3$1.32
2023Detailed filing. Detailed filing data is available for this year.$9.09$13.4$4.28$15.2$15.9$0.70
2022Detailed filing. Detailed filing data is available for this year.$9.32$12.9$3.59$19.6$22.0$2.41
2021Detailed filing. Detailed filing data is available for this year.$11.5$12.6$1.18$32.6$29.8$2.77
2020Detailed filing. Detailed filing data is available for this year.$6.09$10.0$3.95$19.1$20.4$1.33
2019Detailed filing. Detailed filing data is available for this year.$6.43$9.05$2.62$17.9$18.2$0.33
2018Detailed filing. Detailed filing data is available for this year.$5.64$7.93$2.29$19.3$19.3$0.04
2017Detailed filing. Detailed filing data is available for this year.$6.36$8.61$2.25$17.4$18.0$0.64
2016Detailed filing. Detailed filing data is available for this year.$2.44$2.44$0.00$14.4$14.4$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.00$13.5$13.5$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.20$1.20$0.00$12.4$12.4$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$1.37$0.00$8.46