Civic Intelligence

Molalla River Academy

990 • Fiscal year 2015 • EIN 26-2018413

Jul 01, 2014 to Jun 30, 2015 • Filed on May 09, 2016

16897 S Callahan RdMolalla, OR 97038

(503) 829-6672

Siviq Scores

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

Liabilities / Assets

79th percentile

0.51x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.30x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

86th percentile

31%

Higher net margin than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$62,674

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

95th percentile

98%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

6.7%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$701,550

Up $346,362 (+98%) from 2014

Net Assets

Up

$346,739

Up $28,921 (+9.1%) from 2014

Liabilities

Up

$354,811

Up $317,441 (+849%) from 2014

Revenue

Up

$1,181,272

Up $74,612 (+6.7%) from 2014

Expenses

Down

$811,881

Down $255,556 (-24%) from 2014

Net Income

Up

$369,391

Up $330,168 (+842%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $330,976Liabilities 2010: $100,409Net Assets 2010: $230,5672010Assets 2012: $264,434Liabilities 2012: $90,138Net Assets 2012: $174,2962012Assets 2014: $355,188Liabilities 2014: $37,370Net Assets 2014: $317,8182014Assets 2015: $701,550Liabilities 2015: $354,811Net Assets 2015: $346,7392015Assets 2016: $946,011Liabilities 2016: $737,002Net Assets 2016: $209,0092016Assets 2017: $1,557,157Liabilities 2017: $1,322,008Net Assets 2017: $235,1492017Assets 2018: $1,442,443Liabilities 2018: $1,139,920Net Assets 2018: $302,5232018Assets 2019: $1,606,800Liabilities 2019: $1,293,349Net Assets 2019: $313,4512019Assets 2020: $1,838,761Liabilities 2020: $1,624,175Net Assets 2020: $214,5862020Assets 2021: $2,139,635Liabilities 2021: $2,165,110Net Assets 2021: -$25,4752021Assets 2022: $2,415,958Liabilities 2022: $2,581,504Net Assets 2022: -$165,5462022Assets 2023: $1,808,193Liabilities 2023: $2,123,899Net Assets 2023: -$315,7062023Assets 2024: $2,436,136Liabilities 2024: $2,668,918Net Assets 2024: -$232,7822024Assets 2025: $2,468,356Liabilities 2025: $2,850,508Net Assets 2025: -$382,1522025

Highlighted filing

2015

Assets$701,550
Liabilities$354,811
Net Assets$346,739

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,038,1242010Expenses 2012: $1,058,2512012Revenue 2014: $1,106,660Expenses 2014: $1,067,437Net Income 2014: $39,2232014Revenue 2015: $1,181,272Expenses 2015: $811,881Net Income 2015: $369,3912015Revenue 2016: $1,357,061Expenses 2016: $1,494,791Net Income 2016: -$137,7302016Revenue 2017: $1,483,962Expenses 2017: $1,457,822Net Income 2017: $26,1402017Revenue 2018: $1,563,403Expenses 2018: $1,496,029Net Income 2018: $67,3742018Revenue 2019: $1,450,096Expenses 2019: $1,439,168Net Income 2019: $10,9282019Revenue 2020: $1,769,808Expenses 2020: $1,887,876Net Income 2020: -$118,0682020Revenue 2021: $2,058,284Expenses 2021: $2,298,345Net Income 2021: -$240,0612021Revenue 2022: $1,799,990Expenses 2022: $1,940,061Net Income 2022: -$140,0712022Revenue 2023: $2,160,898Expenses 2023: $2,311,058Net Income 2023: -$150,1602023Revenue 2024: $2,577,729Expenses 2024: $2,477,864Net Income 2024: $99,8652024Revenue 2025: $2,322,631Expenses 2025: $2,472,001Net Income 2025: -$149,3702025

Highlighted filing

2015

Revenue$1,181,272
Expenses$811,881
Net Income$369,391
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$1,209,255
Mission and Program Overview

Mission

To guide students in becoming responsible lifelong learners and compassionate community members through interdisciplinary studies in the arts and sciences within a safe and nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$297,026$420,193▲ $123,167
Land, Buildings, and Equipment, Net$21,768$80,927▲ $59,159
Accounts Receivable$36,394$24,142▼ $12,252
Prepaid Expenses and Deferred Charges-$10,165-
Savings and Temporary Cash Investments-$0-
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$355,188$701,550▲ $346,362
Other Assets Total-$166,123-
Liabilities
Other Liabilities-$264,412-
Mortgage Notes Payable Secured by Investment Property-$57,758-
Accounts Payable and Accrued Expenses$37,370$32,641▼ $4,729
Total Liabilities$37,370$354,811▲ $317,441
Net Assets / Fund Balance
Unrestricted Net Assets$317,818$346,739▲ $28,921
Total Net Assets Fund Balance$317,818$346,739▲ $28,921
Total Liabilities and Net Assets / Fund Balance$355,188$701,550▲ $346,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$69,659$1,564$71,223
Other Land Buildings$6,269$36,064$42,333
Equipment$4,999$11,482$16,481
Other Assets Org$166,123--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelley UrbenExecutive DirectorFT$58,840$3,834$62,674
Shannon LishkaMemberPT$6,026-$6,026

Board Members and Trustees

NameTitle
David LowderPresident
Lori KentonVice President
Elaine LineMember
Emily MillerMember
Heather LoechleMember
Janet BurnsMember
Kim DuvallSecretary
Hally OlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,119,783
Program Service Revenue
$89,194
Investment Income
$0
Other Revenue
$-27,705
All Other Contributions
$44,494
Change in Net Assets
$369,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,181,272
Total Revenue per Audited Statements
$1,181,272
Total Revenue per Form 990
$1,181,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$848,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0
Other Expenses$-36,658

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$494,219$45,367-$539,586
Pension Plan Contributions$87,536$17,929-$105,465
Current Officers, Directors, Trustees, and Key Employees$17,489$59,607-$77,096
Occupancy-$69,457-$69,457
Payroll Taxes$54,748$11,213-$65,961
Other Employee Benefits$50,158$10,273-$60,431
Office Expenses$18,472$14,554-$33,026
Depreciation Depletion-$12,064-$12,064
Other Expenses$8,999$8,070-$8,070
Fees for Services Other-$1,389-$1,389
Interest-$1,115-$1,115
Advertising-$424-$424
All Other Expenses$-183,946$-9,513-$-193,459
Total Functional Expenses$560,032$251,849$0$811,881

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$811,881
Total Expenses per Audited Statements$811,881
Total Expenses per Form 990$811,881
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,983
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$34,292-$7,048-
Total Events$34,292-$27,983$-27,983
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Shannon LishkaBoard MemberSubstitute TeacherNo$14,097

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflows of Resources$264,412
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
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

Upon receiving the final draft of form 990 as prepared by the tax preparers, the board chair will distribute the form 990 to the board of directors at which time the documents will be reviewed for accuracy of content by the entire board, and approved to be in alignment with the information provided by the organization's bookkeeper, director and board chair.

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

We review the conflict of interest form at the annual meeting to remind board members of the policy and when a conflict of interest does arise board members are required to notify the board and recuse themselves.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors review and approves compensation upon the start of the school. The salary of director was based on an oregon average salary for a school administrator/principal/superintendent. Level of experience (i.e. Years in field) were also considered for compensation.

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

Shelley urban is the only officer of the organization. There are no key employees.

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

Disclosure of governing docs, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Molalla River Academy
EIN
26-2018413
Phone
5038296672
Address
16897 S CALLAHAN RD, MOLALLA, OR 97038

Signing Officer

Name
David Lowder
Title
President
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelley Urben
Formed
2008
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
39
Volunteers
200

Preparer

Firm
Ras Groupllc
Address
7148 SW Gonzaga St, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1: Change of Accounting Method

MOLALLA RIVER ACADEMY IMPLEMENTED GASB 68 and 71. THIS IMPLEMENTATION WAS COMPULSORY FOR THE SCHOOL. THESE GASBS CHANGED THE TIMING OF THE WHEN PERS CONTRIBUTIONS WERE RECOGNIZED (RECORDING PERS CONTRIBUTIONS AS PART OF THE CHANGE IN DEFERRED FLOWS INSTEAD) AND THE SCHOOL MUST NOW SHOW AN ASSET OR LIABILITY FOR ITS PROPORTIONATE SHARE OF THE STATEWIDE PERS PENSION OR LIABILITY, WHICH IS DETERMINED BY AN ACTUARY. THE BEGINNING NET POSITION WAS RESTATED AT JULY 1, 2014 BASED ON THESE NEW PROVISIONS. THE JUNE 30, 2014 ENDING NET POSITION HAS NOT BEEN RESTATED BECAUSE THE INFORMATION IS NOT AVAILABLE AND IT'S NOT POSSIBLE TO ACQUIRE.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt049110
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021768
IRS990/LandBldgEquipBasisNetGrp/EOYAmt080927
IRS990/LandBldgEquipCostOrOtherBssAmt0130037
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO GUIDE STUDENTS IN BECOMING RESPONSIBLE LIFELONG LEARNERS AND COMPASSIONATE COMMUNITY MEMBERS THROUGH INTERDISCIPLINARY STUDIES IN THE ARTS AND SCIENCES WITHIN A SAFE AND NURTURING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt057758
IRS990/NetAssetsOrFundBalancesBOYAmt0317818
IRS990/NetAssetsOrFundBalancesEOYAmt0346739
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-27983
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0278
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0278
IRS990/NoncashContributionsAmt019695
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt069457
IRS990/OccupancyGrp/TotalAmt069457
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014554
IRS990/OfficeExpensesGrp/ProgramServicesAmt018472
IRS990/OfficeExpensesGrp/TotalAmt033026
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt0166123
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010273
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050158
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060431
IRS990/OtherExpensesGrp/Desc0COMPUTER SOFTWARE/HARDWARE
IRS990/OtherExpensesGrp/Desc1AUDITING SERVICES
IRS990/OtherExpensesGrp/Desc2OUTDOOR SCHOOL
IRS990/OtherExpensesGrp/Desc3RISK MANAGEMENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09900
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18070
IRS990/OtherExpensesGrp/ProgramServicesAmt012357
IRS990/OtherExpensesGrp/ProgramServicesAmt18999
IRS990/OtherExpensesGrp/TotalAmt012357
IRS990/OtherExpensesGrp/TotalAmt19900
IRS990/OtherExpensesGrp/TotalAmt28999
IRS990/OtherExpensesGrp/TotalAmt38070
IRS990/OtherLiabilitiesGrp/EOYAmt0264412
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045367
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0494219
IRS990/OtherSalariesAndWagesGrp/TotalAmt0539586
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011213
IRS990/PayrollTaxesGrp/ProgramServicesAmt054748
IRS990/PayrollTaxesGrp/TotalAmt065961
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017929
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt087536
IRS990/PensionPlanContributionsGrp/TotalAmt0105465
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010165
IRS990/PrincipalOfficerNm0SHELLEY URBEN
IRS990/PriorPeriodAdjustmentsAmt0-340470
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt089194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089194
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01013072
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0279172
IRS990/PYOtherRevenueAmt05927
IRS990/PYProgramServiceRevenueAmt087661
IRS990/PYRevenuesLessExpensesAmt039223
IRS990/PYSalariesCompEmpBnftPaidAmt0788265
IRS990/PYTotalExpensesAmt01067437
IRS990/PYTotalRevenueAmt01106660
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0369391
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0278
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt069659
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01564
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt071223
IRS990ScheduleD/EquipmentGrp/BookValueAmt04999
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011482
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016481
IRS990ScheduleD/ExpensesSubtotalAmt0811881
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0166123
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET PENSION ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06269
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036064
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0264412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueSubtotalAmt01181272
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080927
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0166123
IRS990ScheduleD/TotalExpensesPerForm990Amt0811881
IRS990ScheduleD/TotalLiabilityAmt0264412
IRS990ScheduleD/TotalRevenuePerForm990Amt01181272
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01181272
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0811881
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 ORGANIZATION RECEIVED ASSISTANCE FROM GOVERNMENTAL AGENCY THROUGH ONE MAJOR SOURCE: REVENUES FROM MOLALLA RIVER SHCOOL DISTRICT BASED ON ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE MOLALLA RIVER ACADEMY (MRA)BOARD OF DIRECTORS HAS ADOPTED A NON-DISCRIMINATION POLICY THAT IS INCLUDED IN ALL ADVERTISING THAT HAS TAKEN PLACE IN 2012-2013. SUCH "ADVERTISING" IS DESCRIBED AS INFORMATION COMMUNICATED ON SCHOOL'S WEBSITE, STUDENT APPLICATIONS FOR ENROLLMENT, STAFF APPLICATIONS FOR EMPLOYMENT, AND SOLICITATIIONS FOR DONATIONS TO THE ANNUAL AUCTION.AS OUTLINED IN OUR CHARTER AGREEMENT WITH THE MOLALLA RIVER SCHOOL DISTRICT (MRSD), MRA WILL COMPLY WITH THE FOLLOWING: ORS 659.850-DISCRIMINATION IN EDUCATION PROHIBITED; AS USED IN THIS SECTION, "DISCRIMINATION" MEANS ANY ACT THAT UNREASONABLE DIFFERENCTIATES TREATMENT, INTENDED OR UNINTENDED, OR ANY ACT THAT IS FAIR IN FORM BUT DISCRIMINATORY IN OPERATION, EITHER OF WHICH IS BASED ON RACE, COLOR, RELIGION, SEX, SEXUAL OREINTATION, NATIONAL ORIGIN, MARITAL STATUS, AGE OR DISABILITY.
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/CharitableContributionsTotAmt034292
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt034292
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027983
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034292
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034292
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-27983
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt019695
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt019695
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07048
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07048
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01240
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01240
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SHANNON LISHKA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014097
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SUBSTITUTE TEACHER
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Board member Shannon Lishka's gross salary as a contracted employee was $14,096.90.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON RECEIVING THE FINAL DRAFT OF FORM 990 AS PREPARED BY THE TAX PREPARERS, THE BOARD CHAIR WILL DISTRIBUTE THE FORM 990 TO THE BOARD OF DIRECTORS AT WHICH TIME THE DOCUMENTS WILL BE REVIEWED FOR ACCURACY OF CONTENT BY THE ENTIRE BOARD, AND APPROVED TO BE IN ALIGNMENT WITH THE INFORMATION PROVIDED BY THE ORGANIZATION'S BOOKKEEPER, DIRECTOR AND BOARD CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE REVIEW THE CONFLICT OF INTEREST FORM AT THE ANNUAL MEETING TO REMIND BOARD MEMBERS OF THE POLICY AND WHEN A CONFLICT OF INTEREST DOES ARISE BOARD MEMBERS ARE REQUIRED TO NOTIFY THE BOARD AND RECUSE THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVES COMPENSATION UPON THE START OF THE SCHOOL. THE SALARY OF DIRECTOR WAS BASED ON AN OREGON AVERAGE SALARY FOR A SCHOOL ADMINISTRATOR/PRINCIPAL/SUPERINTENDENT. LEVEL OF EXPERIENCE (I.E. YEARS IN FIELD) WERE ALSO CONSIDERED FOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SHELLEY URBAN IS THE ONLY OFFICER OF THE ORGANIZATION. THERE ARE NO KEY EMPLOYEES.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.47$2.85$0.38$2.32$2.47$0.15
2024Detailed filing. Detailed filing data is available for this year.$2.44$2.67$0.23$2.58$2.48$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.81$2.12$0.32$2.16$2.31$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.42$2.58$0.17$1.80$1.94$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.14$2.17$0.03$2.06$2.30$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.84$1.62$0.21$1.77$1.89$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.61$1.29$0.31$1.45$1.44$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.44$1.14$0.30$1.56$1.50$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.56$1.32$0.24$1.48$1.46$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.74$0.21$1.36$1.49$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.35$0.35$1.18$0.81$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$1.11$1.07$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.09$0.17$1.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.10$0.23$1.04