Civic Intelligence

Baker Charter Schools Organization

990 • Fiscal year 2024 • EIN 26-4077120

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 18, 2024

3000 BroadwayBaker City, OR 97814

(541) 524-2300

Siviq Scores

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

Liabilities / Assets

81st percentile

0.64x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.69x

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

62nd percentile

9.4%

Higher net margin than 62% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$37,324,825

Up $5,558,171 (+17%) from 2023

Net Assets

Up

$13,456,352

Up $3,231,429 (+32%) from 2023

Liabilities

Up

$23,868,473

Up $2,326,742 (+11%) from 2023

Revenue

Up

$34,470,379

Up $4,134,215 (+14%) from 2023

Expenses

Up

$31,238,950

Up $5,195,625 (+20%) from 2023

Net Income

Down

$3,231,429

Down $1,061,410 (-25%) from 2023

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0-$20MAssets 2014: $672,979Liabilities 2014: $123,769Net Assets 2014: $549,2102014Assets 2015: $1,724,927Liabilities 2015: $893,062Net Assets 2015: $831,8652015Assets 2016: $1,970,677Liabilities 2016: $1,682,999Net Assets 2016: $287,6782016Assets 2017: $4,740,383Liabilities 2017: $4,355,804Net Assets 2017: $384,5792017Assets 2018: $5,480,392Liabilities 2018: $4,827,839Net Assets 2018: $652,5532018Assets 2019: $8,024,819Liabilities 2019: $7,235,365Net Assets 2019: $789,4542019Assets 2020: $12,506,017Liabilities 2020: $13,202,178Net Assets 2020: -$696,1612020Assets 2021: $18,046,673Liabilities 2021: $16,790,221Net Assets 2021: $1,256,4522021Assets 2022: $26,181,762Liabilities 2022: $20,412,187Net Assets 2022: $5,769,5752022Assets 2023: $31,766,654Liabilities 2023: $21,541,731Net Assets 2023: $10,224,9232023Assets 2024: $37,324,825Liabilities 2024: $23,868,473Net Assets 2024: $13,456,3522024Assets 2025: $51,030,904Liabilities 2025: $27,102,571Net Assets 2025: $23,928,3332025

Highlighted filing

2024

Assets$37,324,825
Liabilities$23,868,473
Net Assets$13,456,352

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MRevenue 2014: $3,274,897Expenses 2014: $3,184,315Net Income 2014: $90,5822014Revenue 2015: $4,455,519Expenses 2015: $3,651,308Net Income 2015: $804,2112015Revenue 2016: $6,002,303Expenses 2016: $6,546,490Net Income 2016: -$544,1872016Revenue 2017: $8,601,601Expenses 2017: $8,504,700Net Income 2017: $96,9012017Revenue 2018: $12,553,176Expenses 2018: $12,293,858Net Income 2018: $259,3182018Revenue 2019: $15,749,858Expenses 2019: $15,612,957Net Income 2019: $136,9012019Revenue 2020: $18,827,520Expenses 2020: $20,313,135Net Income 2020: -$1,485,6152020Revenue 2021: $26,934,252Expenses 2021: $24,981,639Net Income 2021: $1,952,6132021Revenue 2022: $28,111,525Expenses 2022: $23,643,970Net Income 2022: $4,467,5552022Revenue 2023: $30,336,164Expenses 2023: $26,043,325Net Income 2023: $4,292,8392023Revenue 2024: $34,470,379Expenses 2024: $31,238,950Net Income 2024: $3,231,4292024Revenue 2025: $48,604,700Expenses 2025: $37,945,918Net Income 2025: $10,658,7822025

Highlighted filing

2024

Revenue$34,470,379
Expenses$31,238,950
Net Income$3,231,429
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 18, 2024
Return Version
2023v5.1
Gross Receipts
$34,470,379
Mission and Program Overview

Mission

The mission of baker charter schools is to empower the next generation of students through vigorous, personalized, and innovative educational choices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,167,924$21,044,793▲ $4,876,869
Cash and Non-Interest-Bearing Accounts$257,156$1,860,393▲ $1,603,237
Land, Buildings, and Equipment, Net$763,274$731,369▼ $31,905
Accounts Receivable$1,255,868$670,273▼ $585,595
Prepaid Expenses and Deferred Charges$180,400$468,782▲ $288,382
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-
Total Assets$31,766,654$37,324,825▲ $5,558,171
Other Assets Total$13,142,032$12,549,215▼ $592,817
Liabilities
Other Liabilities$21,411,910$23,518,864▲ $2,106,954
Accounts Payable and Accrued Expenses$129,821$349,609▲ $219,788
Total Liabilities$21,541,731$23,868,473▲ $2,326,742
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,224,923$13,456,352▲ $3,231,429
Total Net Assets Fund Balance$10,224,923$13,456,352▲ $3,231,429
Total Liabilities and Net Assets / Fund Balance$31,766,654$37,324,825▲ $5,558,171

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$604,130$91,017$695,147
Land$117,621-$117,621
Equipment$9,618-$9,618
Other Assets Org$300,297--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlene ChaseChairperson
Carina MillerDirector
Chris BarnesDirector
Heidi DaltonDirector
Jodi CarricaburuDirector
Rachael LomasDirector
Rob GaslinSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,590,182
Program Service Revenue
$32,880,197
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$3,231,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,968,202
Other Expenses$10,270,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,334,895$1,370,544-$13,705,439
Pension Plan Contributions$3,749,455$416,606-$4,166,061
All Other Expenses$1,867,750$191,597-$2,059,347
Other Employee Benefits$1,736,048$192,894-$1,928,942
Payroll Taxes$1,050,984$116,776-$1,167,760
Other Expenses$657,819$220,398-$657,819
Travel$312,305$34,701-$347,006
Insurance-$146,534-$146,534
Advertising$92,210--$92,210
Depreciation Depletion$21,132$2,348-$23,480
Total Functional Expenses$28,546,552$2,692,398$0$31,238,950
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
Pension Liability$19,378,062
Accrued Payroll Liabilities$1,731,775
Leases Payable$1,351,395
Pension Deferred Inflows of Resources$942,473
Sbitas Payable$83,024
Opeb Deferred Inflows of Resources$32,135
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
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, Section B, Line 11B

A draft of the form 990 was reviewed by the current school administrators and the board prior to submission.

Form 990, Part VI, Section B, Line 12C

Board reviews potential conflict of interest issues on an ongoing basis.

Form 990, Part VI, Section C, Line 19

Reasonable requests for financial statements and governing documents are furnished upon request.

Filing and Contact Details

Filer

Filer Name
Baker Charter Schools Organization
EIN
26-4077120
Phone
5415242300
Address
3000 BROADWAY, BAKER CITY, OR 97814

Signing Officer

Name
Roland Hobson
Title
Director
Signed
2024-11-18
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
200

Preparer

Firm
Connected Professional Accountants LLC
Address
1121 Adams Avenue, La Grande, OR 97850
Preparer
Lindsey Cole CPA
Phone
5419634191
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0180400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0468782
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032880197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032880197
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03894382
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt08004066
IRS990/PYProgramServiceRevenueAmt026441782
IRS990/PYRevenuesLessExpensesAmt04292839
IRS990/PYSalariesCompEmpBnftPaidAmt018039259
IRS990/PYTotalExpensesAmt026043325
IRS990/PYTotalRevenueAmt030336164
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03231429
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016167924
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021044793
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09618
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09618
IRS990ScheduleD/LandGrp/BookValueAmt0117621
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0117621
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0604130
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt091017
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0695147
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01275992
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1219717
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt310752536
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4300297
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASED ASSETS, NET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPEB ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OPEB DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3PENSION DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4SBITA ASSETS, NET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01731775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11351395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt232135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3942473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt419378062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt583024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPEB DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PENSION DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SBITAS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0731369
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012549215
IRS990ScheduleD/TotalLiabilityAmt023518864
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/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS REVIEWED BY THE CURRENT SCHOOL ADMINISTRATORS AND THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt031766654
IRS990/TotalAssetsEOYAmt037324825
IRS990/TotalAssetsGrp/BOYAmt031766654
IRS990/TotalAssetsGrp/EOYAmt037324825
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01590182
IRS990/TotalEmployeeCnt0200
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02692398
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt028546552
IRS990/TotalFunctionalExpensesGrp/TotalAmt031238950
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021541731
IRS990/TotalLiabilitiesEOYAmt023868473
IRS990/TotalLiabilitiesGrp/BOYAmt021541731
IRS990/TotalLiabilitiesGrp/EOYAmt023868473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010224923
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013456352
IRS990/TotalProgramServiceExpensesAmt028546552
IRS990/TotalProgramServiceRevenueAmt032880197
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032880197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034470379
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031766654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037324825
IRS990/TravelGrp/ManagementAndGeneralAmt034701
IRS990/TravelGrp/ProgramServicesAmt0312305
IRS990/TravelGrp/TotalAmt0347006
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03000 BROADWAY
IRS990/USAddress/CityNm0BAKER CITY
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097814
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BAKERCHARTERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Roland Hobson

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