Civic Intelligence

Forest Ranch Charter School

990 • Fiscal year 2019 • EIN 26-2908742

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 24, 2020

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

0.19x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.20x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

48th percentile

2.5%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

49th percentile

$61,308

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

0.9%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

2.3%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,320,329

Up $11,866 (+0.9%) from 2018

Net Assets

Up

$1,063,978

Up $31,972 (+3.1%) from 2018

Liabilities

Down

$256,351

Down $20,106 (-7.3%) from 2018

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin48th percentile

Revenue

Up

$1,294,059

Up $29,045 (+2.3%) from 2018

Expenses

Up

$1,262,087

Up $95,879 (+8.2%) from 2018

Net Income

Down

$31,972

Down $66,834 (-68%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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

2019

Assets$1,320,329
Liabilities$256,351
Net Assets$1,063,978
Open 2019 Filing

Operations Trend

Revenue Growth45th 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

2019

Revenue$1,294,059
Expenses$1,262,087
Net Income$31,972
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 24, 2020
Return Version
2018v3.2
Gross Receipts
$1,294,059
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$711,998$673,590▼ $38,408
Land, Buildings, and Equipment, Net$417,195$422,676▲ $5,481
Cash and Non-Interest-Bearing Accounts$104,793$162,013▲ $57,220
Accounts Receivable$23,462$19,571▼ $3,891
Total Assets$1,308,463$1,320,329▲ $11,866
Other Assets Total$51,015$42,479▼ $8,536
Liabilities
Mortgage Notes Payable Secured by Investment Property$166,861$138,056▼ $28,805
Accounts Payable and Accrued Expenses$59,565$75,050▲ $15,485
Other Liabilities$26,163$24,700▼ $1,463
Grants Payable$23,868$18,545▼ $5,323
Total Liabilities$276,457$256,351▼ $20,106
Net Assets / Fund Balance
Unrestricted Net Assets$869,191$895,924▲ $26,733
Temporarily Rstr Net Assets$162,815$168,054▲ $5,239
Total Net Assets Fund Balance$1,032,006$1,063,978▲ $31,972
Total Liabilities and Net Assets / Fund Balance$1,308,463$1,320,329▲ $11,866

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$422,676$97,097$519,773
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christia MarascoExecutive DiFT$53,121$8,187$61,308
Michele JimenezSecretaryFT$49,809$7,765$57,574
Lisa SpeegleConsulting CPT$12,595-$12,595
Robin WilderVice ChairPT$5,468$136$5,604

Board Members and Trustees

NameTitle
Janina CarterChair
Lynne WrightCommunity Re
Norm WalkerCommunity Re
Sam DaughertyCommunity Re
Robert ChaplinEducational
Heather HastainParent Rep
Jody CornilsenParent Rep
Leslie WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,262,768
Program Service Revenue
$6,097
Investment Income
$1,592
Other Revenue
$23,602
All Other Contributions
$37,848
Change in Net Assets
$31,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,294,059
Total Revenue per Audited Statements
$1,294,059
Total Revenue per Form 990
$1,294,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$766,310
Other Expenses$495,777
Total Fundraising Expense$2,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$498,293$13,547-$511,840
Pension Plan Contributions$125,715--$125,715
Occupancy$71,634$7,479-$79,113
Current Officers, Directors, Trustees, and Key Employees$47,485$20,980-$68,465
Other Employee Benefits$36,950$2,781-$39,731
Depreciation Depletion$26,522--$26,522
Other Expenses$25,819$30,757-$25,819
All Other Expenses$16,721$2,838$2,999$22,558
Payroll Taxes$18,707$1,852-$20,559
Fees for Services Other$14,312$4,947-$19,259
Insurance-$18,904-$18,904
Fees for Services Accounting-$14,873-$14,873
Information Technology$14,513$294-$14,807
Advertising-$5,662-$5,662
Conferences and Meetings$206$2,601-$2,807
Interest$2,416--$2,416
Office Expenses$446$1,489-$1,935
Fees for Services Legal-$641-$641
Total Functional Expenses$1,129,443$129,645$2,999$1,262,087

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,262,087
Total Expenses per Audited Statements$1,262,087
Total Expenses per Form 990$1,262,087
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$22,016
Amounts Held in Trust for Others$2,684
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 8B

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

Form 990, Page 6, Part VI, Line 11B

“Management provides a copy of the form 990 to the governing body for review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization requires board members to complete and submit conflict of interest statements to the chief business officer each year.”

Form 990, Page 6, Part VI, Line 15A

“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 2018-19 fiscal year.”

Form 990, Page 6, Part VI, Line 15B

“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 2018-19 fiscal year.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are 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
Jody Cornilsen
Title
Chair, Parent Rep
Phone
5308913154
Signed
2020-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christia Marasco
Formed
2008
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
39
Volunteers
55

Preparer

Firm
Horton Mcnulty & Saeteurn Llp
Address
55 INDEPENDENCE CIRCLE, CHICO, CA 95973
Preparer
Joy L Mcnulty
Phone
5305887427
Raw XML AppendixShowing 400 of 459 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/BOYAmt059565
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt075050
IRS990/AccountsReceivableGrp/BOYAmt023462
IRS990/AccountsReceivableGrp/EOYAmt019571
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05662
IRS990/AdvertisingGrp/TotalAmt05662
IRS990/AllOtherContributionsAmt037848
IRS990/AllOtherExpensesGrp/FundraisingAmt02999
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02838
IRS990/AllOtherExpensesGrp/ProgramServicesAmt016721
IRS990/AllOtherExpensesGrp/TotalAmt022558
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0104793
IRS990/CashNonInterestBearingGrp/EOYAmt0162013
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt020980
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt047485
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt068465
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02601
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0206
IRS990/ConferencesMeetingsGrp/TotalAmt02807
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01262768
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01592
IRS990/CYOtherExpensesAmt0495777
IRS990/CYOtherRevenueAmt023602
IRS990/CYProgramServiceRevenueAmt06097
IRS990/CYRevenuesLessExpensesAmt031972
IRS990/CYSalariesCompEmpBnftPaidAmt0766310
IRS990/CYTotalExpensesAmt01262087
IRS990/CYTotalFundraisingExpenseAmt02999
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01294059
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026522
IRS990/DepreciationDepletionGrp/TotalAmt026522
IRS990/Desc0DELIVERED A QUALITY, PUBLIC EDUCATION TO APPROXIMATELY 123 STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01129443
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014873
IRS990/FeesForServicesAccountingGrp/TotalAmt014873
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0641
IRS990/FeesForServicesLegalGrp/TotalAmt0641
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04947
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt014312
IRS990/FeesForServicesOtherGrp/TotalAmt019259
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
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/IndividualTrusteeOrDirectorInd9X
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/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt67765
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8136
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt108187
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT CHAPLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1JODY CORNILSEN
IRS990/Form990PartVIISectionAGrp/PersonNm2SAM DAUGHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm3HEATHER HASTAIN
IRS990/Form990PartVIISectionAGrp/PersonNm4NORM WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm5LYNNE WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHELE JIMENEZ
IRS990/Form990PartVIISectionAGrp/PersonNm7LESLIE WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBIN WILDER
IRS990/Form990PartVIISectionAGrp/PersonNm9JANINA CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRISTIA MARASCO
IRS990/Form990PartVIISectionAGrp/PersonNm11LISA SPEEGLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt649809
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt85468
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1053121
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1112595
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0EDUCATIONAL
IRS990/Form990PartVIISectionAGrp/TitleTxt1PARENT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PARENT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt11CONSULTING C
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt01224920
IRS990/GrantsPayableGrp/BOYAmt023868
IRS990/GrantsPayableGrp/EOYAmt018545
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01294059
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0294
IRS990/InformationTechnologyGrp/ProgramServicesAmt014513
IRS990/InformationTechnologyGrp/TotalAmt014807
IRS990/InsuranceGrp/ManagementAndGeneralAmt018904
IRS990/InsuranceGrp/TotalAmt018904
IRS990/InterestGrp/ProgramServicesAmt02416
IRS990/InterestGrp/TotalAmt02416
IRS990/InvestmentIncomeGrp/ExclusionAmt01592
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01592
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt097097
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0417195
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0422676
IRS990/LandBldgEquipCostOrOtherBssAmt0519773
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0166861
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0138056
IRS990/NetAssetsOrFundBalancesBOYAmt01032006
IRS990/NetAssetsOrFundBalancesEOYAmt01063978
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07479
IRS990/OccupancyGrp/ProgramServicesAmt071634
IRS990/OccupancyGrp/TotalAmt079113
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01489
IRS990/OfficeExpensesGrp/ProgramServicesAmt0446
IRS990/OfficeExpensesGrp/TotalAmt01935
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051015
IRS990/OtherAssetsTotalGrp/EOYAmt042479
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02781
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039731
IRS990/OtherExpensesGrp/Desc0SPECIAL ED ENCROACHMENT
IRS990/OtherExpensesGrp/Desc1SCHOOL TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2DISTRICT OVERSIGHT
IRS990/OtherExpensesGrp/Desc3BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030757
IRS990/OtherExpensesGrp/ProgramServicesAmt0147812
IRS990/OtherExpensesGrp/ProgramServicesAmt181892
IRS990/OtherExpensesGrp/ProgramServicesAmt225819
IRS990/OtherExpensesGrp/TotalAmt0147812
IRS990/OtherExpensesGrp/TotalAmt181892
IRS990/OtherExpensesGrp/TotalAmt230757
IRS990/OtherExpensesGrp/TotalAmt325819
IRS990/OtherLiabilitiesGrp/BOYAmt026163
IRS990/OtherLiabilitiesGrp/EOYAmt024700
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/BusinessCd1999999
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023102
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023102
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1500
IRS990/OtherRevenueTotalAmt023602
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013547
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0498293
IRS990/OtherSalariesAndWagesGrp/TotalAmt0511840
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01852
IRS990/PayrollTaxesGrp/ProgramServicesAmt018707
IRS990/PayrollTaxesGrp/TotalAmt020559
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0125715
IRS990/PensionPlanContributionsGrp/TotalAmt0125715
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRISTIA MARASCO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06097
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01243439
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01428
IRS990/PYOtherExpensesAmt0487640
IRS990/PYProgramServiceRevenueAmt020147
IRS990/PYRevenuesLessExpensesAmt098806
IRS990/PYSalariesCompEmpBnftPaidAmt0678568
IRS990/PYTotalExpensesAmt01166208
IRS990/PYTotalRevenueAmt01265014
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt031972
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06097
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0711998
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0673590
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0422676
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097097
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0519773
IRS990ScheduleD/ExpensesSubtotalAmt01262087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12684
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AMOUNTS HELD IN TRUST FOR OTHERS
IRS990ScheduleD/RevenueSubtotalAmt01294059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0422676
IRS990ScheduleD/TotalExpensesPerForm990Amt01262087
IRS990ScheduleD/TotalLiabilityAmt024700
IRS990ScheduleD/TotalRevenuePerForm990Amt01294059
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01294059
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01262087
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADVERTISES AS A FREE, PUBLIC ELEMENTARY SCHOOL IN MULTIPLE FREE PUBLICATIONS, THE LOCAL KINDERGARTEN FAIR, AND OTHER FREE EVENTS IN THE LOCAL AREA. THE ORGANIZATION PROVIDES FREE TRANSPORTATION TO THE SCHOOL SITE FROM AN AREA NEAR SCHOOLS THAT ARE IN PROGRAM IMPROVEMENT STATUS TO ENCOURAGE A DIVERSE POPULATION AT THE 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, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOREST RANCH DOES NOT HAVE ANY COMMITTEES OTHER THAN THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT PROVIDES A COPY OF THE FORM 990 TO THE GOVERNING BODY FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS TO COMPLETE AND SUBMIT CONFLICT OF INTEREST STATEMENTS TO THE CHIEF BUSINESS OFFICER EACH YEAR.
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 2018-19 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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 2018-19 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0EXTENDED TO MAY 15 2020
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0162815
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0168054
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01308463
IRS990/TotalAssetsEOYAmt01320329
IRS990/TotalAssetsGrp/BOYAmt01308463
IRS990/TotalAssetsGrp/EOYAmt01320329
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01262768
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02999
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01129443
IRS990/TotalFunctionalExpensesGrp/TotalAmt01262087
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276457
IRS990/TotalLiabilitiesEOYAmt0256351
IRS990/TotalLiabilitiesGrp/BOYAmt0276457
IRS990/TotalLiabilitiesGrp/EOYAmt0256351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01032006
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01063978

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,320,329
Liabilities
$256,351
Net assets
$1,063,978
Revenue
$1,294,059
Expenses
$1,262,087
Net income
$31,972
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