Civic Intelligence

Summit Learning Charter

990 • Fiscal year 2016 • EIN 26-2499995

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 02, 2017

Organization Profilewww.summitlearningcharter.org
PO Box 59Eagle Creek, OR 97022

(503) 630-5001

Siviq Scores

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

Liabilities / Assets

94th percentile

1.15x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.32x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$124,482

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Revenue Growth

62nd percentile

7.0%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,690,146

Up $320,618 (+23%) from 2014

Net Assets

Down

-$258,383

Down $619,286 (-172%) from 2014

Liabilities

Up

$1,948,529

Up $939,904 (+93%) from 2014

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin18th percentile

Revenue

Up

$6,144,373

Up $782,091 (+15%) from 2014

Expenses

Up

$6,900,795

Up $2,093,858 (+44%) from 2014

Net Income

Down

-$756,422

Down $1,311,767 (-236%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $97,099Liabilities 2011: $322,729Net Assets 2011: -$225,6302011Assets 2012: $614,333Liabilities 2012: $630,470Net Assets 2012: -$16,1372012Assets 2013: $727,025Liabilities 2013: $119,027Net Assets 2013: $607,9982013Assets 2014: $1,369,528Liabilities 2014: $1,008,625Net Assets 2014: $360,9032014Assets 2016: $1,690,146Liabilities 2016: $1,948,529Net Assets 2016: -$258,3832016Assets 2017: $4,320,185Liabilities 2017: $3,703,249Net Assets 2017: $616,9362017Assets 2018: $4,950,016Liabilities 2018: $3,331,837Net Assets 2018: $1,618,1792018Assets 2019: $6,349,191Liabilities 2019: $3,733,043Net Assets 2019: $2,616,1482019Assets 2021: $8,565,562Liabilities 2021: $5,546,661Net Assets 2021: $3,018,9012021Assets 2022: $9,652,744Liabilities 2022: $5,980,078Net Assets 2022: $3,672,6662022Assets 2023: $10,176,332Liabilities 2023: $6,274,385Net Assets 2023: $3,901,9472023Assets 2024: $12,539,171Liabilities 2024: $7,116,330Net Assets 2024: $5,422,8412024Assets 2025: $12,820,350Liabilities 2025: $7,857,573Net Assets 2025: $4,962,7772025

Highlighted filing

2016

Assets$1,690,146
Liabilities$1,948,529
Net Assets-$258,383
Open 2016 Filing

Operations Trend

Revenue Growth62nd percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,565,2422011Expenses 2012: $3,982,7652012Expenses 2013: $4,054,2592013Revenue 2014: $5,362,282Expenses 2014: $4,806,937Net Income 2014: $555,3452014Revenue 2016: $6,144,373Expenses 2016: $6,900,795Net Income 2016: -$756,4222016Revenue 2017: $6,953,597Expenses 2017: $6,078,278Net Income 2017: $875,3192017Revenue 2018: $7,665,812Expenses 2018: $6,664,569Net Income 2018: $1,001,2432018Revenue 2019: $8,529,494Expenses 2019: $7,531,525Net Income 2019: $997,9692019Revenue 2021: $10,368,055Expenses 2021: $9,885,731Net Income 2021: $482,3242021Revenue 2022: $10,210,655Expenses 2022: $9,556,890Net Income 2022: $653,7652022Revenue 2023: $10,253,613Expenses 2023: $10,024,332Net Income 2023: $229,2812023Revenue 2024: $11,378,419Expenses 2024: $9,857,525Net Income 2024: $1,520,8942024Revenue 2025: $12,102,918Expenses 2025: $12,562,982Net Income 2025: -$460,0642025

Highlighted filing

2016

Revenue$6,144,373
Expenses$6,900,795
Net Income-$756,422
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 2, 2017
Return Version
2015v3.0
Gross Receipts
$6,144,373
Mission and Program Overview

Mission

Summit learning charter provides a learning community that offers academic instruction and support preparing students for the transition to the world of work or post-secondary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$735,669$1,485,227▲ $749,558
Land, Buildings, and Equipment, Net$7,257$70,590▲ $63,333
Prepaid Expenses and Deferred Charges$26,925$36,565▲ $9,640
Accounts Receivable$14,016$0▼ $14,016
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$783,867$1,690,146▲ $906,279
Other Assets Total-$97,764-
Liabilities
Other Liabilities-$1,622,649-
Accounts Payable and Accrued Expenses$64,856$325,517▲ $260,661
Deferred Revenue$210$363▲ $153
Total Liabilities$65,066$1,948,529▲ $1,883,463
Net Assets / Fund Balance
Unrestricted Net Assets$718,801$-258,383▼ $977,184
Total Net Assets Fund Balance$718,801$-258,383▼ $977,184
Total Liabilities and Net Assets / Fund Balance$783,867$1,690,146▲ $906,279

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,590$112,644$183,234
Other Assets Org$97,764--
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rick SlaterAdministratorFT$124,482$124,482

Board Members and Trustees

NameTitle
Cyndi RathbunChair
Lauri HullBoard Member
Leslie AndreBoard Member
Matt DayBoard Member
Megan HelzermanBoard Member
Robin DoranSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Richard Slater Ridgeline TechnologyTechnical ConsultingPO BOX 163, Troutdale, OR 97060$124,482
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,144,169
Investment Income
$204
Other Revenue
$0
Change in Net Assets
$-756,422

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,144,373
Total Revenue per Audited Statements
$6,144,373
Total Revenue per Form 990
$6,144,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,533,956
Salaries, Compensation, and Employee Benefits$2,366,839
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,392,102$154,678-$1,546,780
Pension Plan Contributions$352,175$39,130-$391,305
Other Employee Benefits$157,179$17,464-$174,643
Payroll Taxes$126,541$14,060-$140,601
Fees for Services Other$126,287$14,032-$140,319
Current Officers, Directors, Trustees, and Key Employees$48,710$64,800-$113,510
Occupancy$100,567$11,174-$111,741
Office Expenses$55,204$6,134-$61,338
Depreciation Depletion$32,810--$32,810
Other Expenses$30,235--$30,235
All Other Expenses$25,030$304-$25,334
Travel$15,605$1,734-$17,339
Insurance-$10,328-$10,328
Advertising$8,047--$8,047
Total Functional Expenses$6,566,957$333,838$0$6,900,795

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,900,795
Total Expenses per Audited Statements$6,900,795
Total Expenses per Form 990$6,900,795
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
Pension Liability$1,327,533
Deferred Inflows of Resources$295,116
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

“A draft of the form 990 was reviewed by the school administrator and provided to the board prior to submission.”

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

“School administrator compensation reviewed by board, compared with industry study of comparable data.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Reasonable requests for orgnaization forms 990 are furnished upon request.”

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

“Reasonable requests for financial statements and governing documents are furnished upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Learning Charter
EIN
26-2499995
Phone
5036305001
Address
PO Box 59, Eagle Creek, OR 97022

Signing Officer

Name
Rick Slater
Title
Administrator
Signed
2017-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Slater
Formed
2008
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
41
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 442 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/BOYAmt064856
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0325517
IRS990/AccountsReceivableGrp/BOYAmt014016
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUMMIT LEARNING CHARTER PROVIDES A LEARNING COMMUNITY THAT OFFERS ACADEMIC INSTRUCTION AND SUPPORT PREPARING STUDENTS FOR THE TRANSITION TO THE WORLD OF WORK OR POST-SECONDARY EDUCATION.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt08047
IRS990/AdvertisingGrp/TotalAmt08047
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0304
IRS990/AllOtherExpensesGrp/ProgramServicesAmt025030
IRS990/AllOtherExpensesGrp/TotalAmt025334
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05036305001
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt030391 SE HIGHWAY 211
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAGLECREEK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097022
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0735669
IRS990/CashNonInterestBearingGrp/EOYAmt01485227
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt064800
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt048710
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0113510
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0124482
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 163
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0TROUTDALE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd097060
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0RICHARD SLATER RIDGELINE TECHNOLOGY
IRS990/ContractorCompensationGrp/ServicesDesc0TECHNICAL CONSULTING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0204
IRS990/CYOtherExpensesAmt04533956
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt06144169
IRS990/CYRevenuesLessExpensesAmt0-756422
IRS990/CYSalariesCompEmpBnftPaidAmt02366839
IRS990/CYTotalExpensesAmt06900795
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06144373
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0210
IRS990/DeferredRevenueGrp/EOYAmt0363
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt032810
IRS990/DepreciationDepletionGrp/TotalAmt032810
IRS990/Desc0THE CHARTER SCHOOLS OFFER A STIMULATING LEARNING ENVIRONMENT TO ALL STUDENTS OFFERING A HYBRID OF ONLINE CLASSES, PAPER AND PENCIL CLASSES, AND FACE TO FACE LEARNING OPPORTUNITIES. WE SPECIALIZE IN INDIVIDUALIZING EACH CHILD'S EDUCATION THROUGH LEADING CURRICULUM, HIGHLY RELATIONAL TEACHING, AND FANTASTIC SUPPORT SYSTEMS. OUR EARLY COLLEGE PROGRAM OFFERS STUDENTS A CHANCE TO ATTEND LOCAL COMMUNITY COLLEGES FULL TIME TO EARN COLLEGE AND HIGH SCHOOL CREDIT AT THE SAME TIME.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt041
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt06566957
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt014032
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0126287
IRS990/FeesForServicesOtherGrp/TotalAmt0140319
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/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0CYNDI RATHBUN
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBIN DORAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MEGAN HELZERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3MATT DAY
IRS990/Form990PartVIISectionAGrp/PersonNm4LAURI HULL
IRS990/Form990PartVIISectionAGrp/PersonNm5LESLIE ANDRE
IRS990/Form990PartVIISectionAGrp/PersonNm6RICK SLATER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6124482
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06144373
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt010328
IRS990/InsuranceGrp/TotalAmt010328
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0204
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0204
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0112644
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07257
IRS990/LandBldgEquipBasisNetGrp/EOYAmt070590
IRS990/LandBldgEquipCostOrOtherBssAmt0183234
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUMMIT LEARNING CHARTER PROVIDES A LEARNING COMMUNITY THAT OFFERS ACADEMIC INSTRUCTION AND SUPPORT PREPARING STUDENTS FOR THE TRANSITION TO THE WORLD OF WORK OR POST-SECONDARY EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0718801
IRS990/NetAssetsOrFundBalancesEOYAmt0-258383
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011174
IRS990/OccupancyGrp/ProgramServicesAmt0100567
IRS990/OccupancyGrp/TotalAmt0111741
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06134
IRS990/OfficeExpensesGrp/ProgramServicesAmt055204
IRS990/OfficeExpensesGrp/TotalAmt061338
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt097764
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017464
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0157179
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0174643
IRS990/OtherExpensesGrp/Desc0TUITION & BOOKS
IRS990/OtherExpensesGrp/Desc1CHANGE IN PENSION LIABILITY
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3COMPUTERS & PERIPHERALS
IRS990/OtherExpensesGrp/ProgramServicesAmt02503804
IRS990/OtherExpensesGrp/ProgramServicesAmt11304123
IRS990/OtherExpensesGrp/ProgramServicesAmt2288538
IRS990/OtherExpensesGrp/ProgramServicesAmt330235
IRS990/OtherExpensesGrp/TotalAmt02503804
IRS990/OtherExpensesGrp/TotalAmt11304123
IRS990/OtherExpensesGrp/TotalAmt2288538
IRS990/OtherExpensesGrp/TotalAmt330235
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/EOYAmt01622649
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0154678
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01392102
IRS990/OtherSalariesAndWagesGrp/TotalAmt01546780
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014060
IRS990/PayrollTaxesGrp/ProgramServicesAmt0126541
IRS990/PayrollTaxesGrp/TotalAmt0140601
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt039130
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0352175
IRS990/PensionPlanContributionsGrp/TotalAmt0391305
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026925
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036565
IRS990/PrincipalOfficerNm0RICK SLATER
IRS990/PriorPeriodAdjustmentsAmt0-220762
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06144169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06144169
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0158
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03308646
IRS990/PYProgramServiceRevenueAmt05833552
IRS990/PYRevenuesLessExpensesAmt0357898
IRS990/PYSalariesCompEmpBnftPaidAmt02167166
IRS990/PYTotalExpensesAmt05475812
IRS990/PYTotalRevenueAmt05833710
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-756422
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06144169
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt070590
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112644
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183234
IRS990ScheduleD/ExpensesSubtotalAmt06900795
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt097764
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESEOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0295116
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11327533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt06144373
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070590
IRS990ScheduleD/TotalBookValueOtherAssetsAmt097764
IRS990ScheduleD/TotalExpensesPerForm990Amt06900795
IRS990ScheduleD/TotalLiabilityAmt01622649
IRS990ScheduleD/TotalRevenuePerForm990Amt06144373
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06144373
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06900795
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 SCHOOL RECEIVES FUNDS FROM THE ESTACADA SCHOOL DISTRICT WHICH IS BASED ON AVERAGE DAILY MEMBERSHIP (ADM) MULTIPLIED BY THE NUMBER OF STUDENTS ENROLLED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, THE SCHOOL ANNUALLY MAKES ITS RACIALLY NONDISCRIMINITORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS REVIEWED BY THE SCHOOL ADMINISTRATOR AND PROVIDED TO THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCHOOL ADMINISTRATOR COMPENSATION REVIEWED BY BOARD, COMPARED WITH INDUSTRY STUDY OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REASONABLE REQUESTS FOR ORGNAIZATION FORMS 990 ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0783867
IRS990/TotalAssetsEOYAmt01690146
IRS990/TotalAssetsGrp/BOYAmt0783867
IRS990/TotalAssetsGrp/EOYAmt01690146
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0333838
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06566957
IRS990/TotalFunctionalExpensesGrp/TotalAmt06900795
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065066
IRS990/TotalLiabilitiesEOYAmt01948529
IRS990/TotalLiabilitiesGrp/BOYAmt065066
IRS990/TotalLiabilitiesGrp/EOYAmt01948529
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0718801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-258383
IRS990/TotalProgramServiceExpensesAmt06566957
IRS990/TotalProgramServiceRevenueAmt06144169
IRS990/TotalReportableCompFromOrgAmt0124482
IRS990/TotalRevenueGrp/ExclusionAmt0204
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06144169
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06144373
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0783867
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01690146
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01734

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,690,146
Liabilities
$1,948,529
Net assets
-$258,383
Revenue
$6,144,373
Expenses
$6,900,795
Net income
-$756,422
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$7.86$4.96$12.1$12.6$0.46
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$7.12$5.42$11.4$9.86$1.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$6.27$3.90$10.3$10.0$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.65$5.98$3.67$10.2$9.56$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$5.55$3.02$10.4$9.89$0.48
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$3.73$2.62$8.53$7.53$1.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$3.33$1.62$7.67$6.66$1.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$3.70$0.62$6.95$6.08$0.88
2016Detailed filing. Detailed filing data is available for this year.$1.69$1.95$0.26$6.14$6.90$0.76
2014Detailed filing. Detailed filing data is available for this year.$1.37$1.01$0.36$5.36$4.81$0.56
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.61$4.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.63$0.02$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.32$0.23$2.57