Civic Intelligence

Molalla River Academy

990 • Fiscal year 2022 • EIN 26-2018413

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 14, 2023

Organization Profilewww.molallariveracademy.com
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

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

1.43x

Higher debt load relative to revenue than 90% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-7.8%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

76th percentile

$118,297

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$2,415,958

Up $276,323 (+13%) from 2021

Net Assets

Down

-$165,546

Down $140,071 (-550%) from 2021

Liabilities

Up

$2,581,504

Up $416,394 (+19%) from 2021

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin23rd percentile

Revenue

Down

$1,799,990

Down $258,294 (-13%) from 2021

Expenses

Down

$1,940,061

Down $358,284 (-16%) from 2021

Net Income

Up

-$140,071

Up $99,990 (+42%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2022

Assets$2,415,958
Liabilities$2,581,504
Net Assets-$165,546
Open 2022 Filing

Operations Trend

Revenue Growth24th percentile

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

2022

Revenue$1,799,990
Expenses$1,940,061
Net Income-$140,071
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 14, 2023
Return Version
2021v4.1
Gross Receipts
$1,799,990
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
Savings and Temporary Cash Investments$502,718$502,845▲ $127
Land, Buildings, and Equipment, Net$149,907$496,320▲ $346,413
Cash and Non-Interest-Bearing Accounts$803,611$399,473▼ $404,138
Prepaid Expenses and Deferred Charges$27,675$213,160▲ $185,485
Accounts Receivable-$6,198-
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$2,139,635$2,415,958▲ $276,323
Other Assets Total$655,724$797,962▲ $142,238
Liabilities
Other Liabilities$1,976,423$2,505,100▲ $528,677
Accounts Payable and Accrued Expenses$188,687$76,404▼ $112,283
Total Liabilities$2,165,110$2,581,504▲ $416,394
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-25,475$-165,546▼ $140,071
Total Net Assets Fund Balance$-25,475$-165,546▼ $140,071
Total Liabilities and Net Assets / Fund Balance$2,139,635$2,415,958▲ $276,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$496,319$86,626$582,945
Other Land Buildings$1$42,333$42,334
Equipment-$30,783$30,783
Other Assets Org$797,962--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie MarroneExec. DirectorFT$90,697$27,600$118,297

Board Members and Trustees

NameTitle
Mindy ZaskyPast President
Brad KuhnPresident
Brandon SennVice President
Emily FrackSecretary
Rob SeubertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,635,741
Program Service Revenue
$155,758
Investment Income
$151
Other Revenue
$8,340
Change in Net Assets
$-140,071

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,799,990
Total Revenue per Audited Statements
$1,799,990
Total Revenue per Form 990
$1,799,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,361,679
Other Expenses$578,382
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$579,373$236,646-$816,019
Pension Plan Contributions$174,279$71,184-$245,463
Current Officers, Directors, Trustees, and Key Employees$93,605$38,233-$131,838
Payroll Taxes$71,618$29,252-$100,870
Occupancy$60,094$24,546-$84,640
Other Employee Benefits$47,917$19,572-$67,489
Fees for Services Accounting$26,763$10,931-$37,694
Office Expenses$24,079$9,835-$33,914
Depreciation Depletion$14,343$5,859-$20,202
Fees for Services Legal$4,154$1,696-$5,850
Other Expenses$4,068$1,661-$5,729
All Other Expenses$2,977$1,216-$4,193
Information Technology$1,134$463-$1,597
Advertising$1,025$418-$1,443
Conferences and Meetings$454$185-$639
Total Functional Expenses$1,377,444$562,617$0$1,940,061

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,940,061
Total Expenses per Audited Statements$1,940,061
Total Expenses per Form 990$1,940,061
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
Insider Transactions and Loans

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
Net Pension Liability$1,223,137
Pension Related Deferrals$915,348
Rou Lease Liability$366,615
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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 allignment with the information provided by the organization 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 the compensation upon the start of the school. All teacher salaries were based on that of the local molalla river school district as well as the arbor 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 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
Melanie Marrone
Title
Exec. Director
Signed
2023-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Marrone
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
Raw XML AppendixShowing 400 of 456 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/BOYAmt0188687
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt076404
IRS990/AccountsReceivableGrp/EOYAmt06198
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO 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/AdvertisingGrp/ManagementAndGeneralAmt0418
IRS990/AdvertisingGrp/ProgramServicesAmt01025
IRS990/AdvertisingGrp/TotalAmt01443
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01216
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02977
IRS990/AllOtherExpensesGrp/TotalAmt04193
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MELANIE MARRONE
IRS990/BooksInCareOfDetail/PhoneNum05038296672
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016897 S CALLAHAN RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MOLALLA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097038
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0803611
IRS990/CashNonInterestBearingGrp/EOYAmt0399473
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt038233
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt093605
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0131838
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0185
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0454
IRS990/ConferencesMeetingsGrp/TotalAmt0639
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01635741
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0151
IRS990/CYOtherExpensesAmt0578382
IRS990/CYOtherRevenueAmt08340
IRS990/CYProgramServiceRevenueAmt0155758
IRS990/CYRevenuesLessExpensesAmt0-140071
IRS990/CYSalariesCompEmpBnftPaidAmt01361679
IRS990/CYTotalExpensesAmt01940061
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01799990
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05859
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014343
IRS990/DepreciationDepletionGrp/TotalAmt020202
IRS990/Desc0MRA IS A SCHOOL THAT IS DEDICATED TO OFFERING STUDENTS IN GRADES K-8 THE OPPORTUNITY TO WORK AND LEARN IN AN ENVIRONMENT THAT SUPPORTS AN EXCEPTIONAL AND UNIQUE EDUCATIONAL EXPERIENCE. MRA'S COMMITMENT TO ACADEMIC RIGOR AND HIGH STANDARDS OF LEARNING ARE SUPPORTED BY ITS PRACTICES AND GOALS. MRA PROMOTES ACADEMIC EXCELLENCE THROUGH INTEGRATED, THEMATIC CURRICULUM. MRA CREATES A SAFE AND COMFORTABLE LEARNING ENVIRONMENT. MRA CREATES ONGOING OPPORTUNITIES IN THE ARTS AND SCEINCES. MRA ENCOURAGES PROBLEM SOLVING THROUGH HANDS ON EXPERIENCE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt032
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01377444
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010931
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt026763
IRS990/FeesForServicesAccountingGrp/TotalAmt037694
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01696
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04154
IRS990/FeesForServicesLegalGrp/TotalAmt05850
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
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/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt027600
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MELANIE MARRONE
IRS990/Form990PartVIISectionAGrp/PersonNm1BRAD KUHN
IRS990/Form990PartVIISectionAGrp/PersonNm2BRANDON SENN
IRS990/Form990PartVIISectionAGrp/PersonNm3EMILY FRACK
IRS990/Form990PartVIISectionAGrp/PersonNm4ROB SEUBERT
IRS990/Form990PartVIISectionAGrp/PersonNm5MINDY ZASKY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt090697
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01635741
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01799990
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0463
IRS990/InformationTechnologyGrp/ProgramServicesAmt01134
IRS990/InformationTechnologyGrp/TotalAmt01597
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0151
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0151
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0159742
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0149907
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0496320
IRS990/LandBldgEquipCostOrOtherBssAmt0656062
IRS990/LegalDomicileStateCd0OR
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/NetAssetsOrFundBalancesBOYAmt0-25475
IRS990/NetAssetsOrFundBalancesEOYAmt0-165546
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-25475
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-165546
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt024546
IRS990/OccupancyGrp/ProgramServicesAmt060094
IRS990/OccupancyGrp/TotalAmt084640
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09835
IRS990/OfficeExpensesGrp/ProgramServicesAmt024079
IRS990/OfficeExpensesGrp/TotalAmt033914
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0655724
IRS990/OtherAssetsTotalGrp/EOYAmt0797962
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019572
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047917
IRS990/OtherEmployeeBenefitsGrp/TotalAmt067489
IRS990/OtherExpensesGrp/Desc0SPECIAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0102306
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15940
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22674
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31661
IRS990/OtherExpensesGrp/ProgramServicesAmt0250474
IRS990/OtherExpensesGrp/ProgramServicesAmt114542
IRS990/OtherExpensesGrp/ProgramServicesAmt26545
IRS990/OtherExpensesGrp/ProgramServicesAmt34068
IRS990/OtherExpensesGrp/TotalAmt0352780
IRS990/OtherExpensesGrp/TotalAmt120482
IRS990/OtherExpensesGrp/TotalAmt29219
IRS990/OtherExpensesGrp/TotalAmt35729
IRS990/OtherLiabilitiesGrp/BOYAmt01976423
IRS990/OtherLiabilitiesGrp/EOYAmt02505100
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08340
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08340
IRS990/OtherRevenueTotalAmt08340
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0236646
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0579373
IRS990/OtherSalariesAndWagesGrp/TotalAmt0816019
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029252
IRS990/PayrollTaxesGrp/ProgramServicesAmt071618
IRS990/PayrollTaxesGrp/TotalAmt0100870
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt071184
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0174279
IRS990/PensionPlanContributionsGrp/TotalAmt0245463
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027675
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0213160
IRS990/PrincipalOfficerNm0MELANIE MARRONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155758
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0155758
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01851861
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0385
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0536073
IRS990/PYOtherRevenueAmt010601
IRS990/PYProgramServiceRevenueAmt0195437
IRS990/PYRevenuesLessExpensesAmt0-240061
IRS990/PYSalariesCompEmpBnftPaidAmt01762272
IRS990/PYTotalExpensesAmt02298345
IRS990/PYTotalRevenueAmt02058284
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-140071
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0155758
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0502718
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0502845
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0496319
IRS990ScheduleD/BuildingsGrp/DepreciationAmt086626
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0582945
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030783
IRS990ScheduleD/ExpensesSubtotalAmt01940061
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0797962
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01223137
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1915348
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2366615
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ROU LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt01799990
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0496320
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0797962
IRS990ScheduleD/TotalExpensesPerForm990Amt01940061
IRS990ScheduleD/TotalLiabilityAmt02505100
IRS990ScheduleD/TotalRevenuePerForm990Amt01799990
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01799990
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01940061
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 MOLALLA RIVER ACADEMY (MRA) BOARD OF DIRECTORS HAS ADOPTED A NON-DISCRIMINATION POLICY THAT IS INCLUDED IN ALL ADVERTISING THAT HAS TAKEN PLACE IN 2020-2021. SUCH "ADVERTISING" IS DESCRIBED AS INFORMATION COMMUNICATED ON SCHOOL'S WEBSITE, STUDENT APPLICATION FOR ENROLLMENT, STAFF APPLICATIONS FOR EMPLOYMENT, AND SOLICITATIONS FOR DONATIONS TO THE ANNUAL AUCTIONS.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 IS FAIR IN FORM BUT DISCRIMINATORY IN OPERATION, EITHER OF WHICH IS BASED ON RACE, COLOR, RELIGION, SEX, SEXUAL ORIENTATION, NATIONAL ORIGIN, MARITAL STATUS, AGE, OR DISABILITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED ASSISTANCE FROM GOVERNMENTAL AGENCY THROUGH ONE MAJOR SOURCE: REVENUE FROM MOLALLA RIVER SCHOOL DISTRICT BASED ON ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
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 ALLIGNMENT WITH THE INFORMATION PROVIDED BY THE ORGANIZATION 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 THE COMPENSATION UPON THE START OF THE SCHOOL. ALL TEACHER SALARIES WERE BASED ON THAT OF THE LOCAL MOLALLA RIVER SCHOOL DISTRICT AS WELL AS THE ARBOR 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/ExplanationTxt3DISCLOSURE OF GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02139635
IRS990/TotalAssetsEOYAmt02415958
IRS990/TotalAssetsGrp/BOYAmt02139635
IRS990/TotalAssetsGrp/EOYAmt02415958
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01635741
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0562617
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01377444
IRS990/TotalFunctionalExpensesGrp/TotalAmt01940061
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02165110
IRS990/TotalLiabilitiesEOYAmt02581504
IRS990/TotalLiabilitiesGrp/BOYAmt02165110
IRS990/TotalLiabilitiesGrp/EOYAmt02581504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-25475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-165546

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,415,958
Liabilities
$2,581,504
Net assets
-$165,546
Revenue
$1,799,990
Expenses
$1,940,061
Net income
-$140,071
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