Civic Intelligence

Forest Ranch Charter School

990 • Fiscal year 2014 • EIN 26-2908742

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 03, 2014

Organization ProfileWWW.FORESTRANCHCHARTER.ORG
PO Box 595942

(530) 891-3154

Siviq Scores

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

Liabilities / Assets

59th percentile

0.10x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.09x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$51,610

Higher top officer pay than 67% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

50th percentile

2.4%

Faster asset growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$831,931

Up $19,292 (+2.4%) from 2013

Net Assets

Up

$747,527

Up $98,249 (+15%) from 2013

Liabilities

Down

$84,404

Down $78,957 (-48%) from 2013

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin66th percentile

Revenue

$974,413

No earlier filing loaded for comparison.

Expenses

Up

$876,164

Up $112,479 (+15%) from 2013

Net Income

$98,249

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $551,994Liabilities 2010: $51,533Net Assets 2010: $500,4612010Assets 2011: $600,011Liabilities 2011: $60,742Net Assets 2011: $539,2692011Assets 2012: $699,000Liabilities 2012: $91,899Net Assets 2012: $607,1012012Assets 2013: $812,639Liabilities 2013: $163,361Net Assets 2013: $649,2782013Assets 2014: $831,931Liabilities 2014: $84,404Net Assets 2014: $747,5272014Assets 2015: $1,037,316Liabilities 2015: $192,390Net Assets 2015: $844,9262015Assets 2016: $1,253,426Liabilities 2016: $283,768Net Assets 2016: $969,6582016Assets 2017: $1,198,698Liabilities 2017: $265,498Net Assets 2017: $933,2002017Assets 2018: $1,308,463Liabilities 2018: $276,457Net Assets 2018: $1,032,0062018Assets 2019: $1,320,329Liabilities 2019: $256,351Net Assets 2019: $1,063,9782019Assets 2020: $1,556,832Liabilities 2020: $466,317Net Assets 2020: $1,090,5152020Assets 2021: $1,835,283Liabilities 2021: $606,488Net Assets 2021: $1,228,7952021Assets 2022: $1,755,496Liabilities 2022: $615,671Net Assets 2022: $1,139,8252022Assets 2023: $2,057,372Liabilities 2023: $743,329Net Assets 2023: $1,314,0432023Assets 2024: $1,820,635Liabilities 2024: $475,063Net Assets 2024: $1,345,5722024

Highlighted filing

2014

Assets$831,931
Liabilities$84,404
Net Assets$747,527
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $594,5102010Expenses 2011: $646,8862011Expenses 2012: $716,1972012Expenses 2013: $763,6852013Revenue 2014: $974,413Expenses 2014: $876,164Net Income 2014: $98,2492014Revenue 2015: $1,101,988Expenses 2015: $1,004,589Net Income 2015: $97,3992015Revenue 2016: $1,338,051Expenses 2016: $1,213,319Net Income 2016: $124,7322016Revenue 2017: $1,211,890Expenses 2017: $1,248,348Net Income 2017: -$36,4582017Revenue 2018: $1,265,014Expenses 2018: $1,166,208Net Income 2018: $98,8062018Revenue 2019: $1,294,059Expenses 2019: $1,262,087Net Income 2019: $31,9722019Revenue 2020: $1,280,945Expenses 2020: $1,254,408Net Income 2020: $26,5372020Revenue 2021: $1,424,966Expenses 2021: $1,286,686Net Income 2021: $138,2802021Revenue 2022: $1,332,051Expenses 2022: $1,421,021Net Income 2022: -$88,9702022Revenue 2023: $1,690,651Expenses 2023: $1,516,433Net Income 2023: $174,2182023Revenue 2024: $1,803,545Expenses 2024: $1,772,016Net Income 2024: $31,5292024

Highlighted filing

2014

Revenue$974,413
Expenses$876,164
Net Income$98,249
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 3, 2014
Return Version
2013v4.0
Gross Receipts
$983,495
Mission and Program Overview

Mission

To provide a community school that allows each student to maximize their learning potential in a safe and supportive environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$345,756$456,879▲ $111,123
Land, Buildings, and Equipment, Net$195,663$185,586▼ $10,077
Cash and Non-Interest-Bearing Accounts$146,368$57,959▼ $88,409
Accounts Receivable$2,748$13,686▲ $10,938
Prepaid Expenses and Deferred Charges-$13,139-
Total Assets$812,639$831,931▲ $19,292
Other Assets Total$122,104$104,682▼ $17,422
Liabilities
Mortgage Notes Payable Secured by Investment Property$60,736$44,190▼ $16,546
Accounts Payable and Accrued Expenses$96,431$32,216▼ $64,215
Other Liabilities$6,194$7,998▲ $1,804
Total Liabilities$163,361$84,404▼ $78,957
Net Assets / Fund Balance
Unrestricted Net Assets$649,278$682,142▲ $32,864
Temporarily Rstr Net Assets-$65,385-
Total Net Assets Fund Balance$649,278$747,527▲ $98,249
Total Liabilities and Net Assets / Fund Balance$812,639$831,931▲ $19,292

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$185,586$15,955$201,541
Other Assets Org$36,228--
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa SpeegleTreasurer/parent RepFT$45,000$6,610$51,610
Christia MarascoExecutive DirectorFT$43,750$5,000$48,750
Katrina StearnsTeacher RepresentativeFT$38,110$5,360$43,470
Ladawn HallParent RepresentativePT$466-$466

Board Members and Trustees

NameTitle
David ForemanChair/community Rep
Kiersten MorganVice Chair/parent Rep
Lynne WrightCommunity Representative
Liz ThomasEducational Rep
Janina CarterParent Representative
Maureen BlawatSecretary/community Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$919,605
Program Service Revenue
$51,325
Investment Income
$1,124
Other Revenue
$2,359
All Other Contributions
$26,438
Change in Net Assets
$98,249

Audited Revenue Reconciliation

Revenue per Audited Statements
$983,494
Revenue Not Reported on Financial Statements
$-9,081
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-9,081
Total Revenue per Audited Statements
$983,494
Total Revenue per Form 990
$974,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$550,891
Other Expenses$325,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,314--$334,314
Current Officers, Directors, Trustees, and Key Employees$118,141$31,885-$150,026
Occupancy$44,858$4,864-$49,722
Payroll Taxes$36,730$1,786-$38,516
All Other Expenses$4,718$24,285-$29,003
Other Expenses$22,006$393-$22,006
Pension Plan Contributions$18,633--$18,633
Insurance-$13,783-$13,783
Depreciation Depletion$10,077--$10,077
Fees for Services Accounting-$9,950-$9,950
Other Employee Benefits$9,402--$9,402
Conferences and Meetings$1,753$5,725-$7,478
Information Technology$5,581--$5,581
Advertising-$2,861-$2,861
Fees for Services Other$2,854--$2,854
Office Expenses$90$2,037-$2,127
Fees for Services Legal-$993-$993
Interest$971--$971
Total Functional Expenses$777,602$98,562$0$876,164

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$885,245
Expenses per Audited Statements$876,164
Total Expenses per Form 990$876,164
Expenses Not Reported on Form 990$9,081
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,441
Fundraising Direct Expenses$9,082
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$11,441$11,441$6,730$4,711
Total Events$11,441$11,441$9,082$2,359
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amounts Held in Trust for Others$7,998
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 8B

“Forest ranch does not have any committees other than the governing board.”

Form 990, Part VI, Section B, Line 11

“A copy of the form 990 is provided to the organization's governing body which reviews the line items in the form 990 prior to its filing.”

Form 990, Part VI, Section B, Line 12C

“The board members are required to complete conflict of interest statements each year. The statements are submitted to the chief business officer who monitors compliance.”

Form 990, Part VI, Section B, Line 15

“The board of directors approves compensation based upon comparability data gathered from similar schools and districts. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision making process or vote. The decision is documented by the board. The process was last undertaken for the 2013-2014 fiscal year.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

EIN
26-2908742
Phone
5308913154

Signing Officer

Name
Dave Foreman
Title
Chair/community Representative
Phone
5308913154
Signed
2014-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christia Marasco
Formed
2008
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
6
Employees
32
Volunteers
90

Preparer

Preparer
Dawn M Buchanan
Phone
5308916474
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The charter school accounts for income taxes in accordance with financial accounting standards board (fasb), accounting standards codification (asc) 740, income taxes, which clarifies the accounting for uncertainty in income taxes recognized in the charter school's financial statements and prescribes a recognition threshold and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct fundraising expenses -9,081.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 9,081.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc0SPECIAL EDUCATION
IRS990/OtherExpensesGrp/Desc1HOME TO SCHOOL TRANSPOR
IRS990/OtherExpensesGrp/Desc2BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0393
IRS990/OtherExpensesGrp/ProgramServicesAmt067111
IRS990/OtherExpensesGrp/ProgramServicesAmt158410
IRS990/OtherExpensesGrp/ProgramServicesAmt241953
IRS990/OtherExpensesGrp/ProgramServicesAmt322006
IRS990/OtherExpensesGrp/TotalAmt067111
IRS990/OtherExpensesGrp/TotalAmt158410
IRS990/OtherExpensesGrp/TotalAmt242346
IRS990/OtherExpensesGrp/TotalAmt322006
IRS990/OtherLiabilitiesGrp/BOYAmt06194
IRS990/OtherLiabilitiesGrp/EOYAmt07998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0334314
IRS990/OtherSalariesAndWagesGrp/TotalAmt0334314
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01786
IRS990/PayrollTaxesGrp/ProgramServicesAmt036730
IRS990/PayrollTaxesGrp/TotalAmt038516
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018633
IRS990/PensionPlanContributionsGrp/TotalAmt018633
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013139
IRS990/PrincipalOfficerNm0CHRISTIA MARASCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611620
IRS990/ProgramServiceRevenueGrp/Desc0CBO SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1EXPLORER'S CLUB
IRS990/ProgramServiceRevenueGrp/Desc2SPORTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033538
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115032
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033538
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115032
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22755
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0756988
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01260
IRS990/PYOtherExpensesAmt0292398
IRS990/PYOtherRevenueAmt05534
IRS990/PYProgramServiceRevenueAmt042080
IRS990/PYRevenuesLessExpensesAmt042177
IRS990/PYSalariesCompEmpBnftPaidAmt0471287
IRS990/PYTotalExpensesAmt0763685
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0805862
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt098249
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051325
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0345756
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0456879
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0185586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015955
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0201541
IRS990ScheduleD/ExpensesNotReportedAmt09081
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0876164
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt068454
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt136228
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM STATE GOVERNMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM LOCAL GOVERNMENTS
IRS990ScheduleD/OtherExpensesIncludedAmt09081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS HELD IN TRUST FOR OTHERS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9081
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9081
IRS990ScheduleD/RevenueSubtotalAmt0983494
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES -9,081.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 9,081.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0185586
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0104682
IRS990ScheduleD/TotalExpensesPerForm990Amt0876164
IRS990ScheduleD/TotalLiabilityAmt07998
IRS990ScheduleD/TotalRevenuePerForm990Amt0974413
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0983494
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0885245
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WE ADVERTISE AS A FREE, PUBLIC ELEMENTARY SCHOOL IN MULTIPLE FREE PUBLICATIONS AND THE LOCAL KINDERGARTEN FAIR AS WELL AS OTHER FREE EVENTS IN THE LOCAL AREA. WE PROVIDE FREE TRANSPORTATION TO OUR SCHOOL SITE FROM AN AREA NEAR SCHOOLS THAT ARE IN PROGRAM IMPROVEMENT STATUS TO ENCOURAGE A DIVERSE POPULATION AT OUR SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS - FOREST RANCH CHARTER SCHOOL IS A PUBLIC SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2FOREST RANCH CHARTER SCHOOL IS A PUBLIC SCHOOL, THEREFORE IT RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM FEDERAL, STATE, AND LOCAL GOVERNMENT AGENCIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09082
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02352
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02352
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011441
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011441
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011441
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011441
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0MUSIC FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02359
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06730
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06730
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOREST RANCH DOES NOT HAVE ANY COMMITTEES OTHER THAN THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WHICH REVIEWS THE LINE ITEMS IN THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST STATEMENTS EACH YEAR. THE STATEMENTS ARE SUBMITTED TO THE CHIEF BUSINESS OFFICER WHO MONITORS COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES COMPENSATION BASED UPON COMPARABILITY DATA GATHERED FROM SIMILAR SCHOOLS AND DISTRICTS. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST REGARDING COMPENSATION, THAT BOARD MEMBER DOES NOT PARTICIPATE IN THE DECISION MAKING PROCESS OR VOTE. THE DECISION IS DOCUMENTED BY THE BOARD. THE PROCESS WAS LAST UNDERTAKEN FOR THE 2013-2014 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt065385
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0812639
IRS990/TotalAssetsEOYAmt0831931
IRS990/TotalAssetsGrp/BOYAmt0812639
IRS990/TotalAssetsGrp/EOYAmt0831931
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0919605
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098562
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0777602
IRS990/TotalFunctionalExpensesGrp/TotalAmt0876164
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163361
IRS990/TotalLiabilitiesEOYAmt084404
IRS990/TotalLiabilitiesGrp/BOYAmt0163361

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$831,931
Liabilities
$84,404
Net assets
$747,527
Revenue
$974,413
Expenses
$876,164
Net income
$98,249
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.48$1.35$1.80$1.77$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.74$1.31$1.69$1.52$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.62$1.14$1.33$1.42$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.61$1.23$1.42$1.29$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.47$1.09$1.28$1.25$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.26$1.06$1.29$1.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.28$1.03$1.27$1.17$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.27$0.93$1.21$1.25$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.28$0.97$1.34$1.21$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.19$0.84$1.10$1.00$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.08$0.75$0.97$0.88$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.16$0.65$0.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.09$0.61$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.06$0.54$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.05$0.50$0.59