Civic Intelligence

Western Sierra Charter Schools

EIN 26-3006883 • 501(c)3 • Oakhurst, CA

Profile

Western Sierra Charter Schools, a charter management organization, currently manages two charter schools, Mountain Home School Charter and Glacier High School Charter. The mission of both Charters is the following: to inspire students to learn and grow to their potential and become responsible contributing community members; assist parents in the education of their students; and provide the community with a valid educational alternative.

41267 Highway 41Oakhurst, CA 93644
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.35x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.27x

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

501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

53rd percentile

$117,419

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2021

Revenue Growth

45th percentile

4.8%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2021

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$4,292,449

Up $1,107,894 (+35%) from 2019

Liabilities

Up

$1,488,123

Up $1,073,752 (+259%) from 2019

Net Assets

Up

$2,804,326

Up $34,142 (+1.2%) from 2019

Operations
Liabilities / Revenue62nd percentileNet Margin60th percentile

Revenue

Up

$5,552,861

Up $493,660 (+9.8%) from 2019

Expenses

Down

$5,024,160

Down $329,461 (-6.2%) from 2019

Net Income

Up

$528,701

Up $823,121 (+280%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $1,394,882Liabilities 2011: $414,192Net Assets 2011: $980,6902011Assets 2012: $1,259,666Liabilities 2012: $410,681Net Assets 2012: $848,9852012Assets 2013: $1,327,377Liabilities 2013: $377,849Net Assets 2013: $949,5282013Assets 2014: $1,444,396Liabilities 2014: $253,911Net Assets 2014: $1,190,4852014Assets 2015: $1,432,013Liabilities 2015: $235,884Net Assets 2015: $1,196,1292015Assets 2016: $2,015,545Liabilities 2016: $432,360Net Assets 2016: $1,583,1852016Assets 2017: $2,920,834Liabilities 2017: $351,769Net Assets 2017: $2,569,0652017Assets 2018: $3,406,184Liabilities 2018: $341,580Net Assets 2018: $3,064,6042018Assets 2019: $3,184,555Liabilities 2019: $414,371Net Assets 2019: $2,770,1842019Assets 2021: $4,292,449Liabilities 2021: $1,488,123Net Assets 2021: $2,804,3262021

Highlighted filing

2021

Assets$4,292,449
Liabilities$1,488,123
Net Assets$2,804,326
Open 2021 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,845,3592011Expenses 2012: $2,007,5422012Expenses 2013: $2,020,9502013Revenue 2014: $2,124,560Expenses 2014: $1,883,603Net Income 2014: $240,9572014Revenue 2015: $2,118,939Expenses 2015: $2,113,295Net Income 2015: $5,6442015Revenue 2016: $3,102,195Expenses 2016: $2,715,139Net Income 2016: $387,0562016Revenue 2017: $4,324,313Expenses 2017: $3,338,433Net Income 2017: $985,8802017Revenue 2018: $4,251,404Expenses 2018: $3,755,865Net Income 2018: $495,5392018Revenue 2019: $5,059,201Expenses 2019: $5,353,621Net Income 2019: -$294,4202019Revenue 2021: $5,552,861Expenses 2021: $5,024,160Net Income 2021: $528,7012021

Highlighted filing

2021

Revenue$5,552,861
Expenses$5,024,160
Net Income$528,701
Open 2021 Filing

Filings

Most recent year

2021 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$4,292,449
Liabilities
$1,488,123
Net assets
$2,804,326
Revenue
$5,552,861
Expenses
$5,024,160
Net income
$528,701
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$1.49$2.80$5.55$5.02$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.41$2.77$5.06$5.35$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.34$3.06$4.25$3.76$0.50
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.35$2.57$4.32$3.34$0.99
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.43$1.58$3.10$2.72$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.24$1.20$2.12$2.11$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.25$1.19$2.12$1.88$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.38$0.95$2.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.41$0.85$2.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.41$0.98$1.85
Latest Detailed Filing

The latest 2021 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 26, 2018
Return Version
2016v3.0
Gross Receipts
$4,324,313
Mission and Program Overview

Mission

Western Sierra Charter Schools, a charter management organization, currently manages two charter schools, Mountain Home School Charter and Glacier High School Charter. The mission of both Charters is the following: to inspire students to learn and grow to their potential and become responsible contributing community members; assist parents in the education of their students; and provide the community with a valid educational alternative.

Western Sierra Charter Schools manages two charter schools, Mountain Home School Charter and Glacier High School Charter. The mission of both Charters is to inspire students to learn and grow to their potential and become responsible contributing community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,170,524$1,842,362▲ $671,838
Land, Buildings, and Equipment, Net$779,068$853,082▲ $74,014
Accounts Receivable$60,983$220,420▲ $159,437
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,015,545$2,920,834▲ $905,289
Other Assets Total$4,970$4,970→ $0
Liabilities
Accounts Payable and Accrued Expenses$247,935$231,107▼ $16,828
Other Liabilities$184,425$120,662▼ $63,763
Total Liabilities$432,360$351,769▼ $80,591
Net Assets / Fund Balance
Unrestricted Net Assets$1,459,325$2,152,215▲ $692,890
Temporarily Rstr Net Assets$123,860$416,850▲ $292,990
Total Net Assets Fund Balance$1,583,185$2,569,065▲ $985,880
Total Liabilities and Net Assets / Fund Balance$2,015,545$2,920,834▲ $905,289

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$279,813$69,701$349,514
Land$305,429-$305,429
Buildings$209,302$77,930$287,232
Leasehold Improvements$58,538$7,172$65,710
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael CoxExecutive DirectorFT$117,419$117,419
Bruce BoeDirectorFT$72,077$72,077
Denise CuddSecretaryFT$62,682$62,682

Board Members and Trustees

NameTitle
Stacie LazarcheffChairman
Darin SoukupDirector
Laura DooleyDirector
Marietta WilkinsonDirector
Monica MoulinDirector
Susan SeilingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,324,313
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$985,880

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,324,313
Total Revenue per Audited Statements
$4,324,313
Total Revenue per Form 990
$4,324,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,440,137
Other Expenses$898,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,126,042$377,171-$1,503,213
Other Employee Benefits$484,892$184,588-$669,480
Other Expenses$406,717$1,304-$408,021
Current Officers, Directors, Trustees, and Key Employees$134,484$132,960-$267,444
Depreciation Depletion$22,405--$22,405
Total Functional Expenses$2,496,302$842,131$0$3,338,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,338,433
Total Expenses per Audited Statements$3,338,433
Total Expenses per Form 990$3,338,433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
OPEB Liability$90,887
OPEB Liability, Current Portion$22,024
Note Payable, Current Portion$7,750
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the organization's final Form 990 was provided to each voting member of the Board via electronic format prior to the Form 990 being filed with the IRS.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The organization regularly and consistently monitors and enforces the compliance with the policy. If a potential conflict was to arise with regard to the board business and a board member, that member would recuse himself/herself from the deliberation and decision. As of June 14, 2017, the Executive Director of the Schools no longer serves on the Board of Directors.”

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

“The Executive Director's salary is based on a Board approved salary schedule and the Board approves the Executive Director's salary on an annual basis.”

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

“Governing documents, policies and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Western Sierra Charter Schools
EIN
26-3006883
Phone
5596421422
Address
41267 Highway 41, Oakhurst, CA 93644

Signing Officer

Name
Michael Cox
Title
Executive Director
Signed
2018-03-26
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
6
Employees
47

Preparer

Firm
Borchardt Corona Faeth & Zakarian
Address
1180 E Shaw Ave Ste 110, Fresno, CA 93710
Preparer
Scott Faeth
Phone
5592256891
Raw XML AppendixShowing 400 of 438 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.

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IRS990/MissionDesc0Western Sierra Charter Schools, a charter management organization, currently manages two charter schools, Mountain Home School Charter and Glacier High School Charter. The mission of both Charters is the following: to inspire students to learn and grow to their potential and become responsible contributing community members; assist parents in the education of their students; and provide the community with a valid educational alternative.
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/OtherAssetsTotalGrp/EOYAmt04970
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0484892
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0669480
IRS990/OtherExpensesGrp/Desc0Services
IRS990/OtherExpensesGrp/Desc1Books and Supplies
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11304
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IRS990/OtherRevenueTotalAmt00
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LCFF Sources - EPA
IRS990/ProgramServiceRevenueGrp/Desc1LCFF Sources - State Aid
IRS990/ProgramServiceRevenueGrp/Desc2LCFF Sources- PropertyTax
IRS990/ProgramServiceRevenueGrp/Desc3Other State Revenue
IRS990/ProgramServiceRevenueGrp/Desc4Other State Revenue
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11379450
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3153983
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4390821
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The two schools the organization manages receives various state assistance as included in the total revenue in Part I Line 9 of Form 990.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The two charter schools the organization manages are public schools not private schools, therefore, Sections 4.01 through 4.05 of Rev. Proc. 75-50 does not apply.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Both Mountain Home and Glacier High have their charter on their website which includes their nondiscriminatory policy.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3The organization did not offer scholarships or award any financial assistance during the tax year, therefore, the organization does not have records documenting scholarships or other financial assistance.The organization does not solicit contributions, therefore, the organization does not maintain copies of such material.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc4Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the organization's final Form 990 was provided to each voting member of the Board via electronic format prior to the Form 990 being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization regularly and consistently monitors and enforces the compliance with the policy. If a potential conflict was to arise with regard to the board business and a board member, that member would recuse himself/herself from the deliberation and decision. As of June 14, 2017, the Executive Director of the Schools no longer serves on the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director's salary is based on a Board approved salary schedule and the Board approves the Executive Director's salary on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02015545
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
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