Civic Intelligence

Molalla River Academy

990 • Fiscal year 2023 • EIN 26-2018413

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 08, 2024

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

1.17x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.98x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

27th percentile

-6.9%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$177,454

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

5th percentile

-25%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$1,808,193

Down $607,765 (-25%) from 2022

Net Assets

Down

-$315,706

Down $150,160 (-91%) from 2022

Liabilities

Down

$2,123,899

Down $457,605 (-18%) from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin27th percentile

Revenue

Up

$2,160,898

Up $360,908 (+20%) from 2022

Expenses

Up

$2,311,058

Up $370,997 (+19%) from 2022

Net Income

Down

-$150,160

Down $10,089 (-7.2%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth5th 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

2023

Assets$1,808,193
Liabilities$2,123,899
Net Assets-$315,706
Open 2023 Filing

Operations Trend

Revenue Growth67th 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

2023

Revenue$2,160,898
Expenses$2,311,058
Net Income-$150,160
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 8, 2024
Return Version
2022v5.0
Gross Receipts
$2,160,898
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
Land, Buildings, and Equipment, Net$496,320$632,460▲ $136,140
Savings and Temporary Cash Investments$502,845$253,743▼ $249,102
Cash and Non-Interest-Bearing Accounts$399,473$231,472▼ $168,001
Prepaid Expenses and Deferred Charges$213,160$119,067▼ $94,093
Accounts Receivable$6,198$48,337▲ $42,139
Pledges and Grants Receivable-$20,352-
Other Notes and Loans Receivable, Net-$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$2,415,958$1,808,193▼ $607,765
Other Assets Total$797,962$502,762▼ $295,200
Liabilities
Other Liabilities$2,505,100$2,070,071▼ $435,029
Accounts Payable and Accrued Expenses$76,404$53,828▼ $22,576
Total Liabilities$2,581,504$2,123,899▼ $457,605
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-165,546$-315,706▼ $150,160
Total Net Assets Fund Balance$-165,546$-315,706▼ $150,160
Total Liabilities and Net Assets / Fund Balance$2,415,958$1,808,193▼ $607,765

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$632,460$202,599$835,059
Other Land Buildings-$42,334$42,334
Equipment-$30,783$30,783
Other Assets Org$502,762--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie MarroneExec. DirectorFT$140,005$37,449$177,454

Board Members and Trustees

NameTitle
Brad KuhnPresident
Brandon SennVice President
Jessica StaleyDirector
Mickie MengSecretary
Jenny PowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,003,160
Program Service Revenue
$153,199
Investment Income
$918
Other Revenue
$3,621
All Other Contributions
$16,627
Change in Net Assets
$-150,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,160,898
Total Revenue per Audited Statements
$2,160,898
Total Revenue per Form 990
$2,160,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,551,612
Other Expenses$759,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$760,992$270,093-$1,031,085
Pension Plan Contributions$135,674$48,153-$183,827
Current Officers, Directors, Trustees, and Key Employees$114,773$40,737-$155,510
Payroll Taxes$90,506$32,122-$122,628
Office Expenses$58,069$20,610-$78,679
Occupancy$45,515$16,154-$61,669
Other Employee Benefits$43,222$15,340-$58,562
Depreciation Depletion$34,652$12,299-$46,951
Fees for Services Accounting$26,335$9,347-$35,682
Other Expenses$5,771$2,048-$7,819
All Other Expenses$3,370$1,197-$4,567
Information Technology$1,737$616-$2,353
Fees for Services Legal$457$162-$619
Advertising$168$59-$227
Total Functional Expenses$1,705,676$605,382$0$2,311,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,311,058
Total Expenses per Audited Statements$2,311,058
Total Expenses per Form 990$2,311,058
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,500
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$1,161,304
Pension Related Deferrals$611,166
Rou Lease Liability$297,601
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, Section B, Line 11B

“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, Section B, Line 12C

“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, Section B, Line 15A

“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, Section C, Line 19

“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
2024-02-08
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
48
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
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IRS990/OccupancyGrp/TotalAmt061669
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020610
IRS990/OfficeExpensesGrp/ProgramServicesAmt058069
IRS990/OfficeExpensesGrp/TotalAmt078679
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0797962
IRS990/OtherAssetsTotalGrp/EOYAmt0502762
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015340
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt043222
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058562
IRS990/OtherExpensesGrp/Desc0SPECIAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0127430
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15081
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23934
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32048
IRS990/OtherExpensesGrp/ProgramServicesAmt0359037
IRS990/OtherExpensesGrp/ProgramServicesAmt114314
IRS990/OtherExpensesGrp/ProgramServicesAmt211084
IRS990/OtherExpensesGrp/ProgramServicesAmt35771
IRS990/OtherExpensesGrp/TotalAmt0486467
IRS990/OtherExpensesGrp/TotalAmt119395
IRS990/OtherExpensesGrp/TotalAmt215018
IRS990/OtherExpensesGrp/TotalAmt37819
IRS990/OtherLiabilitiesGrp/BOYAmt02505100
IRS990/OtherLiabilitiesGrp/EOYAmt02070071
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02121
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02121
IRS990/OtherRevenueTotalAmt02121
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0270093
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0760992
IRS990/OtherSalariesAndWagesGrp/TotalAmt01031085
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032122
IRS990/PayrollTaxesGrp/ProgramServicesAmt090506
IRS990/PayrollTaxesGrp/TotalAmt0122628
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt048153
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0135674
IRS990/PensionPlanContributionsGrp/TotalAmt0183827
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020352
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0213160
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0119067
IRS990/PrincipalOfficerNm0MELANIE MARRONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0153199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0153199
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01635741
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0151
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0578382
IRS990/PYOtherRevenueAmt08340
IRS990/PYProgramServiceRevenueAmt0155758
IRS990/PYRevenuesLessExpensesAmt0-140071
IRS990/PYSalariesCompEmpBnftPaidAmt01361679
IRS990/PYTotalExpensesAmt01940061
IRS990/PYTotalRevenueAmt01799990
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-150160
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0153199
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0502845
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0253743
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/BookValueAmt0632460
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0202599
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0835059
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030783
IRS990ScheduleD/ExpensesSubtotalAmt02311058
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0502762
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042334
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01161304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1611166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2297601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ROU LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt02160898
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0632460
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0502762
IRS990ScheduleD/TotalExpensesPerForm990Amt02311058
IRS990ScheduleD/TotalLiabilityAmt02070071
IRS990ScheduleD/TotalRevenuePerForm990Amt02160898
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02160898
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02311058
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 2022-2023. 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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0140005
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036205
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01244
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MELANIE MARRONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC. DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0177454
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,808,193
Liabilities
$2,123,899
Net assets
-$315,706
Revenue
$2,160,898
Expenses
$2,311,058
Net income
-$150,160
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