Civic Intelligence

Western Sierra Charter Schools

990 • Fiscal year 2012 • EIN 26-3006883

Jul 01, 2011 to Jun 30, 2012 • Filed on Feb 14, 2013

41267 Highway 4193644
Siviq Scores

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

Liabilities / Assets

68th percentile

0.33x

Higher debt load relative to assets than 68% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

13th percentile

-9.7%

Faster asset growth than 13% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$1,259,666

Down $135,216 (-9.7%) from 2011

Net Assets

Down

$848,985

Down $131,705 (-13%) from 2011

Liabilities

Down

$410,681

Down $3,511 (-0.8%) from 2011

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$2,007,542

Up $162,183 (+8.8%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2012

Assets$1,259,666
Liabilities$410,681
Net Assets$848,985

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2012

Revenue-
Expenses$2,007,542
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Feb 14, 2013
Return Version
2011v1.5
Gross Receipts
$1,953,222
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.

Filing and Contact Details

Filer

EIN
26-3006883
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IRS990/Description0Mountain Home School Charter and Glacier High School Charter will accomplish their mission to inspire students to learn and grow to their potential and become responsible contributing community members by the following: serving as a liaison between the community and the home schooling family; demonstrating to the community the educational soundness and viability of publicly funded, parent-directed education for students; providing a supportive, encouraging environment in which parents can receive high quality training opportunities, teaching resources, mentoring, opportunities for networking, and a structure to support their educational objectives; and providing students with learning resources and an environment for enrichment opportunities that encourage them to become self-motivated, competent, lifelong learners.
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0The 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/Form990ScheduleEPartII/Explanation1Both Mountain Home and Glacier High have their charter on their website which includes their nonscriminatory poicy.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation2The 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/Form990ScheduleEPartII/Explanation3The two schools the organization manages receives various federal and state assistance as included in the total revenue in Part I Line 9 of Form 990.
IRS990ScheduleE/Form990ScheduleEPartII/Identifier0Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/Form990ScheduleEPartII/Identifier1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/Form990ScheduleEPartII/Identifier2Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance
IRS990ScheduleE/Form990ScheduleEPartII/Identifier3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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IRS990ScheduleO/GeneralExplanation/Explanation0Western Sierra Charter Schools had a new actuarial study completed in August 2012 which caused the prior service cost to be more than what was previously recorded related to postretirement benefits.
IRS990ScheduleO/GeneralExplanation/Explanation1Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/GeneralExplanation/Explanation2The 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.
IRS990ScheduleO/GeneralExplanation/Explanation3A 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/GeneralExplanation/Identifier0Form 990, Part VI, Line 19
IRS990ScheduleO/GeneralExplanation/Identifier1Form 990, Part VI, Line 12c
IRS990ScheduleO/GeneralExplanation/Identifier2Form 990, Part VI, Line 11
IRS990ScheduleO/GeneralExplanation/ReturnReference0Part XI Line 5 - Other Changes in Net Assets
IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/GeneralExplanation/ReturnReference2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/GeneralExplanation/ReturnReference3Form 990, Part VI, Line 11: Form 990 Review Process
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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2012 filings • 501(c)3 • $1M-$5M nonprofits