Civic Intelligence

Western Sierra Charter Schools

990 • Fiscal year 2013 • EIN 26-3006883

Jul 01, 2012 to Jun 30, 2013 • Filed on Jan 31, 2014

41267 Highway 4193644
Siviq Scores

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

Liabilities / Assets

66th percentile

0.28x

Higher debt load relative to assets than 66% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

60th percentile

5.4%

Faster asset growth than 60% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Up

$1,327,377

Up $67,711 (+5.4%) from 2012

Net Assets

Up

$949,528

Up $100,543 (+12%) from 2012

Liabilities

Down

$377,849

Down $32,832 (-8.0%) from 2012

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$2,020,950

Up $13,408 (+0.7%) from 2012

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

2013

Assets$1,327,377
Liabilities$377,849
Net Assets$949,528

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

2013

Revenue-
Expenses$2,020,950
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Jan 31, 2014
Return Version
2012v2.0
Gross Receipts
$2,130,287
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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IRS990/MissionDescription0Western 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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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
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IRS990ScheduleO/GeneralExplanation/Explanation0Western Sierra Charter Schools had under accrued 2011-12 health and welfare benefits by $8,794.
IRS990ScheduleO/GeneralExplanation/Explanation1Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/GeneralExplanation/Explanation2The 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/GeneralExplanation/Explanation3The 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/Explanation4A 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 15a
IRS990ScheduleO/GeneralExplanation/Identifier2Form 990, Part VI, Line 12c
IRS990ScheduleO/GeneralExplanation/Identifier3Form 990, Part VI, Line 11b
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IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/GeneralExplanation/ReturnReference2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/GeneralExplanation/ReturnReference3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/GeneralExplanation/ReturnReference4Form 990, Part VI, Line 11b: Form 990 Review Process
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IRS990/TotalProgramServiceRevenue02130287
IRS990/TotalReportableCompFromOrg0112423
IRS990/TotalRevenueCurrentYear02130287
IRS990/TotalRevenuePriorYear01953222
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome02130287
IRS990/TotalRevenue/TotalRevenueColumn02130287

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