Civic Intelligence

Sunny Wolf Charter School

990 • Fiscal year 2022 • EIN 27-1714059

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 07, 2023

PO Box 438Wolf Creek, OR 97497

(541) 866-2735

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

43rd percentile

3.5%

Higher net margin than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

61st percentile

6.5%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

39th percentile

-0.2%

Faster revenue growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,045,629

Up $64,069 (+6.5%) from 2021

Net Assets

Up

$1,045,629

Up $64,069 (+6.5%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$1,805,541

Down $3,792 (-0.2%) from 2021

Expenses

Up

$1,741,472

Up $131,865 (+8.2%) from 2021

Net Income

Down

$64,069

Down $135,657 (-68%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $212,414Liabilities 2013: $0Net Assets 2013: $212,4142013Assets 2014: $335,922Liabilities 2014: $0Net Assets 2014: $335,9222014Assets 2015: $563,007Liabilities 2015: $0Net Assets 2015: $563,0072015Assets 2016: $665,558Liabilities 2016: $1,677Net Assets 2016: $663,8812016Assets 2017: $822,354Liabilities 2017: $3,199Net Assets 2017: $819,1552017Assets 2018: $891,505Liabilities 2018: $6,649Net Assets 2018: $884,8562018Assets 2020: $781,834Liabilities 2020: $0Net Assets 2020: $781,8342020Assets 2021: $981,560Liabilities 2021: $0Net Assets 2021: $981,5602021Assets 2022: $1,045,629Liabilities 2022: $0Net Assets 2022: $1,045,6292022Assets 2023: $1,256,118Liabilities 2023: $0Net Assets 2023: $1,256,1182023Assets 2024: $1,494,013Liabilities 2024: $0Net Assets 2024: $1,494,0132024Assets 2025: $1,390,688Liabilities 2025: $0Net Assets 2025: $1,390,6882025

Highlighted filing

2022

Assets$1,045,629
Liabilities$0
Net Assets$1,045,629

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $540,0802013Revenue 2014: $756,314Expenses 2014: $641,294Net Income 2014: $115,0202014Revenue 2015: $972,985Expenses 2015: $745,736Net Income 2015: $227,2492015Revenue 2016: $844,511Expenses 2016: $743,429Net Income 2016: $101,0822016Revenue 2017: $1,064,130Expenses 2017: $908,858Net Income 2017: $155,2722017Revenue 2018: $1,100,521Expenses 2018: $1,034,824Net Income 2018: $65,6972018Revenue 2020: $1,292,677Expenses 2020: $1,188,249Net Income 2020: $104,4282020Revenue 2021: $1,809,333Expenses 2021: $1,609,607Net Income 2021: $199,7262021Revenue 2022: $1,805,541Expenses 2022: $1,741,472Net Income 2022: $64,0692022Revenue 2023: $2,271,388Expenses 2023: $2,060,899Net Income 2023: $210,4892023Revenue 2024: $2,206,129Expenses 2024: $1,968,234Net Income 2024: $237,8952024Revenue 2025: $2,291,926Expenses 2025: $2,395,251Net Income 2025: -$103,3252025

Highlighted filing

2022

Revenue$1,805,541
Expenses$1,741,472
Net Income$64,069
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 7, 2023
Return Version
2021v4.1
Gross Receipts
$1,805,541
Mission and Program Overview

Mission

The mission of the sunny wolf charter school is to spark in every child the desire to learn by providing a safe nuturing learning environment

The mission of the sunny wolf charter school is to spark in every child the desire to learn by providing a safe nuturing learning environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$981,560$1,045,629▲ $64,069
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$981,560$1,045,629▲ $64,069
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$889,773$961,279▲ $71,506
Net Assets With Donor Restrictions$91,787$84,350▼ $7,437
Total Net Assets Fund Balance$981,560$1,045,629▲ $64,069
Total Liabilities and Net Assets / Fund Balance$981,560$1,045,629▲ $64,069
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie RobertsPresident
Jackie GrayVice President
Diane CarltonMember
Kristen ParkerMember
Margaret QuistSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,803,296
Program Service Revenue
$1,841
Investment Income
$404
Other Revenue
$0
All Other Contributions
$1,673
Change in Net Assets
$64,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,805,541
Revenue Not Reported on Form 990
$9,647
Total Revenue per Audited Statements
$1,815,188
Total Revenue per Form 990
$1,805,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,365,632
Other Expenses$375,840
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$818,005$242,212-$1,060,217
Pension Plan Contributions$195,590$38,589-$234,179
Occupancy-$130,759-$130,759
Payroll Taxes$54,959$16,277-$71,236
Office Expenses-$36,546-$36,546
Insurance-$24,965-$24,965
Travel$2,880$19,348-$22,228
Fees for Services Accounting-$19,748-$19,748
Information Technology$17,800$1,229-$19,029
Other Expenses$7,524$3,682-$3,682
Advertising-$32-$32
Total Functional Expenses$1,208,085$533,387$0$1,741,472

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,751,119
Expenses per Audited Statements$1,741,472
Total Expenses per Form 990$1,741,472
Expenses Not Reported on Form 990$9,647
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Copies of the federal, state and local tax records for the non profit are kept at its principal office.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Sunny Wolf Charter School
EIN
27-1714059
Phone
5418662735
Address
PO BOX 438, WOLF CREEK, OR 97497

Signing Officer

Name
Debbie Roberts
Title
President
Signed
2023-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Roberts
Formed
2010
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
43

Preparer

Firm
Kdp Certified Public Accountants Llp
Address
841 OHARE PKWY STE 200, MEDFORD, OR 97504
Preparer
Renae E Davis CPA
Phone
5417736633
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The school qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal income taxes. In addition, the school qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). The school adopted the income standard related to the recognition and measurement of uncertain tax positions. The adoption of this standard has no financial effect for the school. The school is no longer subject to the examination by major tax jurisdiction for the years prior to 2018.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Refunds and reimbursements $9647

Part XII, Line 2D: Other expenses and losses per audited F/S

Refunds and reimbursements $9647

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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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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt09647
IRS990ScheduleD/ExpensesSubtotalAmt01741472
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt09647
IRS990ScheduleD/OtherRevenueAmt09647
IRS990ScheduleD/RevenueNotReportedAmt09647
IRS990ScheduleD/RevenueSubtotalAmt01805541
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE SCHOOL ADOPTED THE INCOME STANDARD RELATED TO THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO FINANCIAL EFFECT FOR THE SCHOOL. THE SCHOOL IS NO LONGER SUBJECT TO THE EXAMINATION BY MAJOR TAX JURISDICTION FOR THE YEARS PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REFUNDS AND REIMBURSEMENTS $9647
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REFUNDS AND REIMBURSEMENTS $9647
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt01741472
IRS990ScheduleD/TotalRevenuePerForm990Amt01805541
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01815188
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01751119
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/ExplanationTxt0THE POLICY IS DESCRIBED IN APPROPRIATE MATERIALS AND ON THE SCHOOL WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE CHARTER SCHOOL RECEIVES MOST OF ITS SUPPORT FROM THE THREE RIVERS SCHOOL DISTRICT AND THE FEDERAL GOVERNMENT.
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
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE FEDERAL, STATE AND LOCAL TAX RECORDS FOR THE NON PROFIT ARE KEPT AT ITS PRINCIPAL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0981560
IRS990/TotalAssetsEOYAmt01045629
IRS990/TotalAssetsGrp/BOYAmt0981560
IRS990/TotalAssetsGrp/EOYAmt01045629
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01803296
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0533387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01208085
IRS990/TotalFunctionalExpensesGrp/TotalAmt01741472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0981560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01045629
IRS990/TotalProgramServiceExpensesAmt01208085
IRS990/TotalProgramServiceRevenueAmt01841
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02245
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01805541
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0981560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01045629
IRS990/TravelGrp/ManagementAndGeneralAmt019348
IRS990/TravelGrp/ProgramServicesAmt02880
IRS990/TravelGrp/TotalAmt022228
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 438
IRS990/USAddress/CityNm0WOLF CREEK
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097497
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SUNNYWOLFCHARTERSCHOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBBIE ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUNNY WOLF CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SUNN
ReturnHeader/Filer/EIN0271714059
ReturnHeader/Filer/PhoneNum05418662735
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 438
ReturnHeader/Filer/USAddress/CityNm0WOLF CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097497
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930745639
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KDP CERTIFIED PUBLIC ACCOUNTANTS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0841 OHARE PKWY STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417736633
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RENAE E DAVIS CPA
ReturnHeader/ReturnTs02023-03-07T10:39:22-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DEBBIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROBERTS
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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