Civic Intelligence

Forest Ranch Charter School

990 • Fiscal year 2015 • EIN 26-2908742

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 12, 2016

Organization ProfileWWW.FORESTRANCHCHARTER.ORG
PO Box 5Forest Ranch, CA 95942

(530) 891-3154

Siviq Scores

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

Liabilities / Assets

60th percentile

0.19x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

59th percentile

0.17x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

65th percentile

8.8%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$60,348

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$1,037,316

Up $205,385 (+25%) from 2014

Net Assets

Up

$844,926

Up $97,399 (+13%) from 2014

Liabilities

Up

$192,390

Up $107,986 (+128%) from 2014

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin65th percentile

Revenue

Up

$1,101,988

Up $127,575 (+13%) from 2014

Expenses

Up

$1,004,589

Up $128,425 (+15%) from 2014

Net Income

Down

$97,399

Down $850 (-0.9%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2015

Assets$1,037,316
Liabilities$192,390
Net Assets$844,926
Open 2015 Filing

Operations Trend

Revenue Growth69th percentile

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

2015

Revenue$1,101,988
Expenses$1,004,589
Net Income$97,399
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 12, 2016
Return Version
2014v6.0
Gross Receipts
$1,109,815
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$456,879$573,024▲ $116,145
Land, Buildings, and Equipment, Net$185,586$318,019▲ $132,433
Cash and Non-Interest-Bearing Accounts$57,959$101,636▲ $43,677
Prepaid Expenses and Deferred Charges$13,139$0▼ $13,139
Accounts Receivable$13,686$11,479▼ $2,207
Total Assets$831,931$1,037,316▲ $205,385
Other Assets Total$104,682$33,158▼ $71,524
Liabilities
Mortgage Notes Payable Secured by Investment Property$44,190$131,237▲ $87,047
Accounts Payable and Accrued Expenses$32,216$54,116▲ $21,900
Other Liabilities$7,998$7,037▼ $961
Total Liabilities$84,404$192,390▲ $107,986
Net Assets / Fund Balance
Unrestricted Net Assets$682,142$743,500▲ $61,358
Temporarily Rstr Net Assets$65,385$101,426▲ $36,041
Total Net Assets Fund Balance$747,527$844,926▲ $97,399
Total Liabilities and Net Assets / Fund Balance$831,931$1,037,316▲ $205,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,509$26,032$201,541
Other Land Buildings$142,510-$142,510
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa SpeegleChief Business OfficialFT$51,000$9,348$60,348
Christia MarascoExecutive DirectorFT$44,625$5,181$49,806
Theresa PalmariniTeacher RepresentativeFT$39,069$5,954$45,023
Chantel WalkerParent RepresentativePT$19,878$3,320$23,198
Ladawn HallParent RepresentativePT$509-$509

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,049,821
Program Service Revenue
$50,469
Investment Income
$1,145
Other Revenue
$553
All Other Contributions
$31,891
Change in Net Assets
$97,399

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,109,815
Revenue Not Reported on Financial Statements
$-7,827
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-7,827
Total Revenue per Audited Statements
$1,109,815
Total Revenue per Form 990
$1,101,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$644,148
Other Expenses$360,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$372,193--$372,193
Current Officers, Directors, Trustees, and Key Employees$158,929$33,260-$192,189
Occupancy$41,768$4,423-$46,191
Payroll Taxes$40,059$1,612-$41,671
All Other Expenses$26,102$270-$26,372
Pension Plan Contributions$24,591--$24,591
Other Expenses$15,656$812-$15,656
Fees for Services Other$15,532--$15,532
Other Employee Benefits$13,504--$13,504
Insurance-$13,500-$13,500
Fees for Services Accounting-$10,925-$10,925
Depreciation Depletion$10,077--$10,077
Conferences and Meetings$1,753$5,110-$6,863
Information Technology$5,600--$5,600
Advertising-$4,090-$4,090
Fees for Services Legal-$4,087-$4,087
Office Expenses$718$1,672-$2,390
Interest$1,106--$1,106
Total Functional Expenses$924,828$79,761$0$1,004,589

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,012,416
Expenses per Audited Statements$1,004,589
Total Expenses per Form 990$1,004,589
Expenses Not Reported on Form 990$7,827
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$8,380
Fundraising Direct Expenses$7,827
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Music Festival$8,380$8,380$7,170$1,210
Total Events$8,380$8,380$7,827$553
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$7,037
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 2014-2015 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

Filer Name
Forest Ranch Charter School
EIN
26-2908742
Phone
5308913154
Address
PO BOX 5, FOREST RANCH, CA 95942

Signing Officer

Name
Dave Foreman
Title
Chair/community Representative
Phone
5308913154
Signed
2016-01-12
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
38
Volunteers
90

Preparer

Firm
Kcoe Isom Llp
Address
3013 CERES AVENUE, CHICO, CA 95973
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 -7,827.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 7,827.”

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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/NetAssetsOrFundBalancesBOYAmt0747527
IRS990/NetAssetsOrFundBalancesEOYAmt0844926
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0553
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0553
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04423
IRS990/OccupancyGrp/ProgramServicesAmt041768
IRS990/OccupancyGrp/TotalAmt046191
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01672
IRS990/OfficeExpensesGrp/ProgramServicesAmt0718
IRS990/OfficeExpensesGrp/TotalAmt02390
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0104682
IRS990/OtherAssetsTotalGrp/EOYAmt033158
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013504
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013504
IRS990/OtherExpensesGrp/Desc0SPECIAL EDUCATION
IRS990/OtherExpensesGrp/Desc1HOME TO SCHOOL TRANSPOR
IRS990/OtherExpensesGrp/Desc2BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0812
IRS990/OtherExpensesGrp/ProgramServicesAmt091328
IRS990/OtherExpensesGrp/ProgramServicesAmt163407
IRS990/OtherExpensesGrp/ProgramServicesAmt242505
IRS990/OtherExpensesGrp/ProgramServicesAmt315656
IRS990/OtherExpensesGrp/TotalAmt091328
IRS990/OtherExpensesGrp/TotalAmt163407
IRS990/OtherExpensesGrp/TotalAmt243317
IRS990/OtherExpensesGrp/TotalAmt315656
IRS990/OtherLiabilitiesGrp/BOYAmt07998
IRS990/OtherLiabilitiesGrp/EOYAmt07037
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0372193
IRS990/OtherSalariesAndWagesGrp/TotalAmt0372193
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01612
IRS990/PayrollTaxesGrp/ProgramServicesAmt040059
IRS990/PayrollTaxesGrp/TotalAmt041671
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024591
IRS990/PensionPlanContributionsGrp/TotalAmt024591
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013139
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHRISTIA MARASCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611620
IRS990/ProgramServiceRevenueGrp/Desc0CBO SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1EXPLORER'S CLUB
IRS990/ProgramServiceRevenueGrp/Desc2OTHER LOCAL
IRS990/ProgramServiceRevenueGrp/Desc3SPORTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035467
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18545
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18545
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33085
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0919605
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01124
IRS990/PYOtherExpensesAmt0325273
IRS990/PYOtherRevenueAmt02359
IRS990/PYProgramServiceRevenueAmt051325
IRS990/PYRevenuesLessExpensesAmt098249
IRS990/PYSalariesCompEmpBnftPaidAmt0550891
IRS990/PYTotalExpensesAmt0876164
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0974413
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt097399
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt050469
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0456879
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0573024
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0175509
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026032
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0201541
IRS990ScheduleD/ExpensesNotReportedAmt07827
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01004589
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt07827
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0142510
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0142510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS HELD IN TRUST FOR OTHERS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-7827
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-7827
IRS990ScheduleD/RevenueSubtotalAmt01109815
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 -7,827.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 7,827.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0318019
IRS990ScheduleD/TotalExpensesPerForm990Amt01004589
IRS990ScheduleD/TotalLiabilityAmt07037
IRS990ScheduleD/TotalRevenuePerForm990Amt01101988
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01109815
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01012416
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/DirectExpenseSummaryEventsAmt07827
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MUSIC FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0657
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08380
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0553
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07170
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07170
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 2014-2015 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/BOYAmt065385
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0101426
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0831931
IRS990/TotalAssetsEOYAmt01037316
IRS990/TotalAssetsGrp/BOYAmt0831931
IRS990/TotalAssetsGrp/EOYAmt01037316
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01049821
IRS990/TotalEmployeeCnt038

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,037,316
Liabilities
$192,390
Net assets
$844,926
Revenue
$1,101,988
Expenses
$1,004,589
Net income
$97,399
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