Civic Intelligence

Forest Ranch Charter School

990 • Fiscal year 2016 • EIN 26-2908742

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 03, 2017

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

64th percentile

0.23x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

67th percentile

9.3%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$74,327

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

21%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,253,426

Up $216,110 (+21%) from 2015

Net Assets

Up

$969,658

Up $124,732 (+15%) from 2015

Liabilities

Up

$283,768

Up $91,378 (+47%) from 2015

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin67th percentile

Revenue

Up

$1,338,051

Up $236,063 (+21%) from 2015

Expenses

Up

$1,213,319

Up $208,730 (+21%) from 2015

Net Income

Up

$124,732

Up $27,333 (+28%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2016

Assets$1,253,426
Liabilities$283,768
Net Assets$969,658
Open 2016 Filing

Operations Trend

Revenue Growth78th 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

2016

Revenue$1,338,051
Expenses$1,213,319
Net Income$124,732
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 3, 2017
Return Version
2015v3.0
Gross Receipts
$1,347,106
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$573,024$644,289▲ $71,265
Land, Buildings, and Equipment, Net$318,019$420,982▲ $102,963
Cash and Non-Interest-Bearing Accounts$101,636$50,829▼ $50,807
Accounts Receivable$11,479$9,139▼ $2,340
Total Assets$1,037,316$1,253,426▲ $216,110
Other Assets Total$33,158$128,187▲ $95,029
Liabilities
Mortgage Notes Payable Secured by Investment Property$131,237$223,131▲ $91,894
Accounts Payable and Accrued Expenses$54,116$53,453▼ $663
Other Liabilities$7,037$7,184▲ $147
Total Liabilities$192,390$283,768▲ $91,378
Net Assets / Fund Balance
Unrestricted Net Assets$743,500$811,030▲ $67,530
Temporarily Rstr Net Assets$101,426$158,628▲ $57,202
Total Net Assets Fund Balance$844,926$969,658▲ $124,732
Total Liabilities and Net Assets / Fund Balance$1,037,316$1,253,426▲ $216,110

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$255,550-$255,550
Buildings$165,432$36,109$201,541
Other Assets Org$7,160--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa SpeegleChief Business OfficialFT$63,358$10,969$74,327
Christia MarascoExecutive DirectorFT$45,938$5,425$51,363
Theresa PalmariniSecretaryPT$41,544$7,629$49,173
Chantel WalkerTreasurerPT$26,305$7,290$33,595
Lynne WrightCommunity RepresentativePT$107-$107

Board Members and Trustees

NameTitle
Janina CarterChair
Dana ThomasVice Chair
Maureen BlawatCommunity Representative
Scott MackenzieCommunity Representative
Juile NilssonEducational Rep
Robin WilderParent Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,277,713
Program Service Revenue
$45,564
Investment Income
$1,396
Other Revenue
$13,378
All Other Contributions
$27,490
Change in Net Assets
$124,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,347,106
Revenue Not Reported on Financial Statements
$-9,055
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-9,055
Total Revenue per Audited Statements
$1,347,106
Total Revenue per Form 990
$1,338,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$728,611
Other Expenses$484,708
Total Fundraising Expense$4,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,682$10,225-$400,907
Current Officers, Directors, Trustees, and Key Employees$190,055$34,394-$224,449
Occupancy$103,873$10,841-$114,714
Payroll Taxes$41,077$2,986-$44,063
All Other Expenses$19,995$15,726$4,656$40,377
Pension Plan Contributions$35,909--$35,909
Other Employee Benefits$23,283--$23,283
Fees for Services Other$19,173--$19,173
Other Expenses$17,374$1,467-$17,374
Insurance-$14,625-$14,625
Information Technology$11,539--$11,539
Fees for Services Accounting-$11,021-$11,021
Depreciation Depletion$10,077--$10,077
Conferences and Meetings$2,369$4,889-$7,258
Advertising-$5,588-$5,588
Interest$3,116--$3,116
Office Expenses$541$573-$1,114
Fees for Services Legal-$326-$326
Total Functional Expenses$1,096,002$112,661$4,656$1,213,319

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,222,374
Expenses per Audited Statements$1,213,319
Total Expenses per Form 990$1,213,319
Expenses Not Reported on Form 990$9,055
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$22,433
Fundraising Direct Expenses$9,055
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner/auction$17,438$17,438$1,513$15,925
Total Events$22,433$22,433$9,055$13,378
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$7,184
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 2015-2016 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
Janina Carter
Title
Chair
Phone
5308913154
Signed
2017-02-03
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
46
Volunteers
100

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 -9,055.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 9,055.”

Raw XML AppendixShowing 400 of 473 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt054116
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt053453
IRS990/AccountsReceivableGrp/BOYAmt011479
IRS990/AccountsReceivableGrp/EOYAmt09139
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05588
IRS990/AdvertisingGrp/TotalAmt05588
IRS990/AllOtherContributionsAmt027490
IRS990/AllOtherExpensesGrp/FundraisingAmt04656
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt015726
IRS990/AllOtherExpensesGrp/ProgramServicesAmt019995
IRS990/AllOtherExpensesGrp/TotalAmt040377
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0LISA SPEEGLE
IRS990/BooksInCareOfDetail/PhoneNum05308913154
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015815 CEDAR CREEK ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOREST RANCH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095942
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0101636
IRS990/CashNonInterestBearingGrp/EOYAmt050829
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt034394
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0190055
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0224449
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04889
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02369
IRS990/ConferencesMeetingsGrp/TotalAmt07258
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01277713
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01396
IRS990/CYOtherExpensesAmt0484708
IRS990/CYOtherRevenueAmt013378
IRS990/CYProgramServiceRevenueAmt045564
IRS990/CYRevenuesLessExpensesAmt0124732
IRS990/CYSalariesCompEmpBnftPaidAmt0728611
IRS990/CYTotalExpensesAmt01213319
IRS990/CYTotalFundraisingExpenseAmt04656
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01338051
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010077
IRS990/DepreciationDepletionGrp/TotalAmt010077
IRS990/Desc0DELIVERED A QUALITY, PUBLIC EDUCATION TO APPROXIMATELY 120 STUDENTS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt046
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01096002
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011021
IRS990/FeesForServicesAccountingGrp/TotalAmt011021
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0326
IRS990/FeesForServicesLegalGrp/TotalAmt0326
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt019173
IRS990/FeesForServicesOtherGrp/TotalAmt019173
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt430.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt27629
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt47290
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt910969
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt105425
IRS990/Form990PartVIISectionAGrp/PersonNm0JANINA CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm1DANA THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm2THERESA PALMARINI
IRS990/Form990PartVIISectionAGrp/PersonNm3LYNNE WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4CHANTEL WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm5JUILE NILSSON
IRS990/Form990PartVIISectionAGrp/PersonNm6SCOTT MACKENZIE
IRS990/Form990PartVIISectionAGrp/PersonNm7MAUREEN BLAWAT
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBIN WILDER
IRS990/Form990PartVIISectionAGrp/PersonNm9LISA SPEEGLE
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRISTIA MARASCO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt241544
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3107
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt426305
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt963358
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1045938
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMUNITY REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EDUCATIONAL REP
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMUNITY REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMUNITY REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt8PARENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF BUSINESS OFFICIAL
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt09055
IRS990/FundraisingGrossIncomeAmt022433
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt01250223
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01347106
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt011539
IRS990/InformationTechnologyGrp/TotalAmt011539
IRS990/InsuranceGrp/ManagementAndGeneralAmt014625
IRS990/InsuranceGrp/TotalAmt014625
IRS990/InterestGrp/ProgramServicesAmt03116
IRS990/InterestGrp/TotalAmt03116
IRS990/InvestmentIncomeGrp/ExclusionAmt01396
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01396
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt036109
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0318019
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0420982
IRS990/LandBldgEquipCostOrOtherBssAmt0457091
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0131237
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0223131
IRS990/NetAssetsOrFundBalancesBOYAmt0844926
IRS990/NetAssetsOrFundBalancesEOYAmt0969658
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt013378
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt013378
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010841
IRS990/OccupancyGrp/ProgramServicesAmt0103873
IRS990/OccupancyGrp/TotalAmt0114714
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0573
IRS990/OfficeExpensesGrp/ProgramServicesAmt0541
IRS990/OfficeExpensesGrp/TotalAmt01114
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt033158
IRS990/OtherAssetsTotalGrp/EOYAmt0128187
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023283
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023283
IRS990/OtherExpensesGrp/Desc0SPECIAL EDUCATION
IRS990/OtherExpensesGrp/Desc1HOME TO SCHOOL TRANSPOR
IRS990/OtherExpensesGrp/Desc2BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01467
IRS990/OtherExpensesGrp/ProgramServicesAmt097352
IRS990/OtherExpensesGrp/ProgramServicesAmt174271
IRS990/OtherExpensesGrp/ProgramServicesAmt255316
IRS990/OtherExpensesGrp/ProgramServicesAmt317374
IRS990/OtherExpensesGrp/TotalAmt097352
IRS990/OtherExpensesGrp/TotalAmt174271
IRS990/OtherExpensesGrp/TotalAmt256783
IRS990/OtherExpensesGrp/TotalAmt317374
IRS990/OtherLiabilitiesGrp/BOYAmt07037
IRS990/OtherLiabilitiesGrp/EOYAmt07184
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0390682
IRS990/OtherSalariesAndWagesGrp/TotalAmt0400907
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02986
IRS990/PayrollTaxesGrp/ProgramServicesAmt041077
IRS990/PayrollTaxesGrp/TotalAmt044063
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt035909
IRS990/PensionPlanContributionsGrp/TotalAmt035909
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRISTIA MARASCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0CBO SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1EXPLORER'S CLUB
IRS990/ProgramServiceRevenueGrp/Desc2OTHER LOCAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24549
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24549
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01049821
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01145
IRS990/PYOtherExpensesAmt0360441
IRS990/PYOtherRevenueAmt0553
IRS990/PYProgramServiceRevenueAmt050469
IRS990/PYRevenuesLessExpensesAmt097399
IRS990/PYSalariesCompEmpBnftPaidAmt0644148
IRS990/PYTotalExpensesAmt01004589
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01101988
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0124732
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt045564
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0573024
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0644289
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0165432
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036109
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0201541
IRS990ScheduleD/ExpensesNotReportedAmt09055
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01213319
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0121027
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17160
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM STATE GOVERNMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM LOCAL GOVERNMENTS
IRS990ScheduleD/OtherExpensesIncludedAmt09055
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0255550
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0255550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS HELD IN TRUST FOR OTHERS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9055
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9055
IRS990ScheduleD/RevenueSubtotalAmt01347106
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 -9,055.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 9,055.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0420982
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0128187
IRS990ScheduleD/TotalExpensesPerForm990Amt01213319
IRS990ScheduleD/TotalLiabilityAmt07184
IRS990ScheduleD/TotalRevenuePerForm990Amt01338051
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01347106
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01222374
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/DirectExpenseSummaryEventsAmt09055
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER/AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05086
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05086
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017438
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt04995
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022433
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017438
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt04995
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022433
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013378
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01431
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02944
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01513
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01025
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01025
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 2015-2016 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/BOYAmt0101426
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0158628
IRS990/TempOrPermanentEndowmentsInd00

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
$1,253,426
Liabilities
$283,768
Net assets
$969,658
Revenue
$1,338,051
Expenses
$1,213,319
Net income
$124,732
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