Civic Intelligence

Molalla River Academy

990 • Fiscal year 2024 • EIN 26-2018413

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 01, 2025

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

1.10x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.04x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

3.9%

Higher net margin than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$122,559

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

35%

Faster asset growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$2,436,136

Up $627,943 (+35%) from 2023

Net Assets

Up

-$232,782

Up $82,924 (+26%) from 2023

Liabilities

Up

$2,668,918

Up $545,019 (+26%) from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin49th percentile

Revenue

Up

$2,577,729

Up $416,831 (+19%) from 2023

Expenses

Up

$2,477,864

Up $166,806 (+7.2%) from 2023

Net Income

Up

$99,865

Up $250,025 (+167%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2024

Assets$2,436,136
Liabilities$2,668,918
Net Assets-$232,782
Open 2024 Filing

Operations Trend

Revenue Growth65th 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

2024

Revenue$2,577,729
Expenses$2,477,864
Net Income$99,865
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$2,577,729
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$334,859$279,486▼ $55,373
Savings and Temporary Cash Investments$253,743$261,186▲ $7,443
Cash and Non-Interest-Bearing Accounts$231,472$244,200▲ $12,728
Accounts Receivable$48,337$192,853▲ $144,516
Pledges and Grants Receivable$20,352$0▼ $20,352
Prepaid Expenses and Deferred Charges$119,067$5,637▼ $113,430
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$1,808,193$2,436,136▲ $627,943
Other Assets Total$800,363$1,452,774▲ $652,411
Liabilities
Other Liabilities$2,070,071$2,574,708▲ $504,637
Accounts Payable and Accrued Expenses$53,828$94,210▲ $40,382
Total Liabilities$2,123,899$2,668,918▲ $545,019
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-315,706$-232,782▲ $82,924
Total Net Assets Fund Balance$-315,706$-232,782▲ $82,924
Total Liabilities and Net Assets / Fund Balance$1,808,193$2,436,136▲ $627,943

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$279,486$188,958$468,444
Other Land Buildings-$42,334$42,334
Equipment-$30,783$30,783
Other Assets Org$226,516--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie MarroneExecutive DirectorFT$120,886$1,673$122,559

Board Members and Trustees

NameTitle
Brad KuhnChair
Brandon SennVice Chair
Mickie MengSecretary
Jeny PowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,446,265
Program Service Revenue
$120,249
Investment Income
$8,907
Other Revenue
$2,308
All Other Contributions
$32,023
Change in Net Assets
$99,865

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,577,729
Total Revenue per Audited Statements
$2,577,729
Total Revenue per Form 990
$2,577,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,103,206
Other Expenses$374,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,005,849$413,651-$1,419,500
Pension Plan Contributions$269,715$110,918-$380,633
Payroll Taxes$96,587$39,720-$136,307
Occupancy$96,068$39,507-$135,575
Current Officers, Directors, Trustees, and Key Employees$93,859$38,599-$132,458
Fees for Services Accounting$44,457$18,282-$62,739
Depreciation Depletion$39,237$16,136-$55,373
Office Expenses$34,342$14,123-$48,465
Other Employee Benefits$24,311$9,997-$34,308
Information Technology$6,289$2,586-$8,875
Other Expenses$5,284$2,173-$7,457
Fees for Services Legal$4,412$1,814-$6,226
Travel$809$332-$1,141
Advertising$702$288-$990
All Other Expenses$-104,110$-42,815-$-146,925
Total Functional Expenses$1,755,805$722,059$0$2,477,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,477,864
Total Expenses per Audited Statements$2,477,864
Total Expenses per Form 990$2,477,864
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$2,032,461
Net Pension Deferred Inflows$315,731
Rou Lease Liability$226,516
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
Iva Quinlan
Title
Executive Director
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Iva Quinlan
Formed
2008
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
45
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024311
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034308
IRS990/OtherExpensesGrp/Desc0SPECIAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036268
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112582
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27898
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32173
IRS990/OtherExpensesGrp/ProgramServicesAmt088193
IRS990/OtherExpensesGrp/ProgramServicesAmt130596
IRS990/OtherExpensesGrp/ProgramServicesAmt219205
IRS990/OtherExpensesGrp/ProgramServicesAmt35284
IRS990/OtherExpensesGrp/TotalAmt0124461
IRS990/OtherExpensesGrp/TotalAmt143178
IRS990/OtherExpensesGrp/TotalAmt227103
IRS990/OtherExpensesGrp/TotalAmt37457
IRS990/OtherLiabilitiesGrp/BOYAmt02070071
IRS990/OtherLiabilitiesGrp/EOYAmt02574708
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02308
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02308
IRS990/OtherRevenueTotalAmt02308
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0413651
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01005849
IRS990/OtherSalariesAndWagesGrp/TotalAmt01419500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt039720
IRS990/PayrollTaxesGrp/ProgramServicesAmt096587
IRS990/PayrollTaxesGrp/TotalAmt0136307
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0110918
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0269715
IRS990/PensionPlanContributionsGrp/TotalAmt0380633
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020352
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0119067
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05637
IRS990/PrincipalOfficerNm0IVA QUINLAN
IRS990/PriorPeriodAdjustmentsAmt0-16941
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0120249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120249
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02003160
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0918
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0759446
IRS990/PYOtherRevenueAmt03621
IRS990/PYProgramServiceRevenueAmt0153199
IRS990/PYRevenuesLessExpensesAmt0-150160
IRS990/PYSalariesCompEmpBnftPaidAmt01551612
IRS990/PYTotalExpensesAmt02311058
IRS990/PYTotalRevenueAmt02160898
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt099865
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0120249
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0253743
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0261186
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/BookValueAmt0279486
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188958
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0468444
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030783
IRS990ScheduleD/ExpensesSubtotalAmt02477864
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01226258
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1226516
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET PENSION DEFERRED OUTFLOWS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU LEASED BUILDING
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042334
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0315731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12032461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2226516
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION DEFERRED INFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ROU LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt02577729
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0279486
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01452774
IRS990ScheduleD/TotalExpensesPerForm990Amt02477864
IRS990ScheduleD/TotalLiabilityAmt02574708
IRS990ScheduleD/TotalRevenuePerForm990Amt02577729
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02577729
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02477864
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 2023-2024. 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 A GOVERNMENTAL AGENCY THROUGH ONE MAJOR SOURCE: REVENUE FROM THE 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, 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
IRS990/TotalAssetsBOYAmt01808193
IRS990/TotalAssetsEOYAmt02436136
IRS990/TotalAssetsGrp/BOYAmt01808193
IRS990/TotalAssetsGrp/EOYAmt02436136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02446265
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0722059
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01755805
IRS990/TotalFunctionalExpensesGrp/TotalAmt02477864
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02123899
IRS990/TotalLiabilitiesEOYAmt02668918
IRS990/TotalLiabilitiesGrp/BOYAmt02123899
IRS990/TotalLiabilitiesGrp/EOYAmt02668918
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-315706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-232782
IRS990/TotalOtherCompensationAmt01673
IRS990/TotalProgramServiceExpensesAmt01755805
IRS990/TotalProgramServiceRevenueAmt0120249
IRS990/TotalReportableCompFromOrgAmt0120886
IRS990/TotalRevenueGrp/ExclusionAmt08907

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,436,136
Liabilities
$2,668,918
Net assets
-$232,782
Revenue
$2,577,729
Expenses
$2,477,864
Net income
$99,865
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