Civic Intelligence

Evergreen Virtual Academy

990 • Fiscal year 2019 • EIN 26-1168995

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 24, 2019

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

1.41x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.51x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

29th percentile

-1.8%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

23rd percentile

-7.1%

Faster revenue growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$6,428,233

Up $792,009 (+14%) from 2018

Net Assets

Down

-$2,620,832

Down $328,305 (-14%) from 2018

Liabilities

Up

$9,049,065

Up $1,120,314 (+14%) from 2018

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin29th percentile

Revenue

Down

$17,911,991

Down $1,363,475 (-7.1%) from 2018

Expenses

Down

$18,240,296

Down $1,075,080 (-5.6%) from 2018

Net Income

Down

-$328,305

Down $288,395 (-723%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2019

Assets$6,428,233
Liabilities$9,049,065
Net Assets-$2,620,832
Open 2019 Filing

Operations Trend

Revenue Growth23rd 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

2019

Revenue$17,911,991
Expenses$18,240,296
Net Income-$328,305
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 24, 2019
Return Version
2018v3.1
Gross Receipts
$17,911,991
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$2,133,016$2,109,212▼ $23,804
Accounts Receivable$383,708$680,138▲ $296,430
Prepaid Expenses and Deferred Charges$23,873$23,625▼ $248
Land, Buildings, and Equipment, Net$11,832$10,904▼ $928
Total Assets$5,636,224$6,428,233▲ $792,009
Other Assets Total$3,083,795$3,604,354▲ $520,559
Liabilities
Other Liabilities$5,956,492$7,079,300▲ $1,122,808
Accounts Payable and Accrued Expenses$1,972,259$1,969,765▼ $2,494
Total Liabilities$7,928,751$9,049,065▲ $1,120,314
Net Assets / Fund Balance
Unrestricted Net Assets$-2,292,527$-2,620,832▼ $328,305
Total Net Assets Fund Balance$-2,292,527$-2,620,832▼ $328,305
Total Liabilities and Net Assets / Fund Balance$5,636,224$6,428,233▲ $792,009

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,904$66,198$77,102
Other Assets Org$3,604,354--
Compensation and Service Providers
Top Officer Pay13th percentile

Board Members and Trustees

NameTitle
Barry JahnChair
Brian BrayVice Chair
Nicholaus SutherlandDirector
Steven WerleinHead of School
Brian HatzenbhilerMember
Paul TannahillSecretary
Michael HerndonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
K12 Management INCManagement & Techn2300 CORPORATE PARK DR, Herndon, VA 20171$8,196,588
Bst LiveSpecial EducationPO BOX 812127, Boca Raton, FL 33481$179,174
InsperityPayroll Services1440 BRIDGEGATE DRIVE SUITE 200, Diamond Bar, CA 91765$156,256
Revenue and Support

Revenue Composition

Contributions and Grants
$17,911,991
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$471,105
Change in Net Assets
$-328,305

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,911,991
Total Revenue per Audited Statements
$17,911,991
Total Revenue per Form 990
$17,911,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,867,310
Salaries, Compensation, and Employee Benefits$7,372,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,030,162$1,031,054-$4,061,216
Information Technology$1,379,548$735,685-$2,115,233
Pension Plan Contributions$1,305,052$728,785-$2,033,837
Fees for Services Management-$1,901,317-$1,901,317
Other Employee Benefits$1,071,183--$1,071,183
All Other Expenses$15,936$1,045,790-$1,061,726
Payroll Taxes-$206,750-$206,750
Travel$102,869$58,356-$161,225
Other Expenses$140,661$18,275-$158,936
Office Expenses$56,115$37,823-$93,938
Conferences and Meetings-$65,568-$65,568
Fees for Services Other-$46,882-$46,882
Insurance-$42,159-$42,159
Occupancy-$37,476-$37,476
Fees for Services Legal-$13,027-$13,027
Fees for Services Accounting-$9,625-$9,625
Depreciation Depletion-$3,103-$3,103
Total Functional Expenses$12,228,621$6,011,675$0$18,240,296

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,240,296
Total Expenses per Audited Statements$18,240,296
Total Expenses per Form 990$18,240,296
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$6,778,305
Deferred Pension Liability$300,995
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
Nicholaus Sutherland
Title
Director
Phone
5417518060
Signed
2019-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholaus Sutherland
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077102
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
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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
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012228621
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IRS990/WebsiteAddressTxt0HTTP://WWW.K12.COM/ORVA
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-24
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ReturnHeader/FilingSecurityInformation/IPDt02020-04-24
ReturnHeader/FilingSecurityInformation/IPTm019:12:42
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 72ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,428,233
Liabilities
$9,049,065
Net assets
-$2,620,832
Revenue
$17,911,991
Expenses
$18,240,296
Net income
-$328,305
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