Civic Intelligence

Stone Valley Community Charter School Inc.

990 • Fiscal year 2019 • EIN 27-3951475

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 18, 2020

13006 Greenwood RdHuntingdon, PA 16652

(814) 667-2705

Siviq Scores

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

Liabilities / Assets

75th percentile

0.35x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.28x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

86th percentile

32%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$911,406

Up $218,740 (+32%) from 2018

Net Assets

Up

$596,857

Up $332,866 (+126%) from 2018

Liabilities

Down

$314,549

Down $114,126 (-27%) from 2018

Revenue

Up

$1,142,040

Up $104,159 (+10%) from 2018

Expenses

Down

$809,174

Down $179,017 (-18%) from 2018

Net Income

Up

$332,866

Up $283,176 (+570%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $174,561Liabilities 2012: $36,010Net Assets 2012: $138,5512012Assets 2013: $280,357Liabilities 2013: $60,677Net Assets 2013: $219,6802013Assets 2014: $326,605Liabilities 2014: $51,500Net Assets 2014: $275,1052014Assets 2015: $400,012Liabilities 2015: $242,095Net Assets 2015: $157,9172015Assets 2016: $592,326Liabilities 2016: $416,504Net Assets 2016: $175,8222016Assets 2017: $657,155Liabilities 2017: $436,854Net Assets 2017: $220,3012017Assets 2018: $692,666Liabilities 2018: $428,675Net Assets 2018: $263,9912018Assets 2019: $911,406Liabilities 2019: $314,549Net Assets 2019: $596,8572019Assets 2020: $1,067,732Liabilities 2020: $295,439Net Assets 2020: $772,2932020Assets 2021: $1,080,115Liabilities 2021: $87,836Net Assets 2021: $992,2792021Assets 2022: $1,359,279Liabilities 2022: $103,423Net Assets 2022: $1,255,8562022Assets 2023: $1,480,442Liabilities 2023: $157,142Net Assets 2023: $1,323,3002023Assets 2024: $1,633,504Liabilities 2024: $168,250Net Assets 2024: $1,465,2542024Assets 2025: $1,839,268Liabilities 2025: $129,385Net Assets 2025: $1,709,8832025

Highlighted filing

2019

Assets$911,406
Liabilities$314,549
Net Assets$596,857

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $295,6352012Expenses 2013: $605,6912013Revenue 2014: $797,922Expenses 2014: $748,459Net Income 2014: $49,4632014Revenue 2015: $856,878Expenses 2015: $870,398Net Income 2015: -$13,5202015Revenue 2016: $871,195Expenses 2016: $853,290Net Income 2016: $17,9052016Revenue 2017: $1,003,972Expenses 2017: $959,493Net Income 2017: $44,4792017Revenue 2018: $1,037,881Expenses 2018: $988,191Net Income 2018: $49,6902018Revenue 2019: $1,142,040Expenses 2019: $809,174Net Income 2019: $332,8662019Revenue 2020: $1,233,091Expenses 2020: $1,057,655Net Income 2020: $175,4362020Revenue 2021: $1,361,292Expenses 2021: $1,141,306Net Income 2021: $219,9862021Revenue 2022: $1,500,453Expenses 2022: $1,236,876Net Income 2022: $263,5772022Revenue 2023: $1,427,364Expenses 2023: $1,359,920Net Income 2023: $67,4442023Revenue 2024: $1,658,260Expenses 2024: $1,516,306Net Income 2024: $141,9542024Revenue 2025: $1,784,867Expenses 2025: $1,540,238Net Income 2025: $244,6292025

Highlighted filing

2019

Revenue$1,142,040
Expenses$809,174
Net Income$332,866
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 18, 2020
Return Version
2018v3.1
Gross Receipts
$1,142,040
Mission and Program Overview

Mission

To establish, support, manage and supervise personnel and services to provide educational-based programs of academic instruction to children in grades k-5

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$263,991$596,857▲ $332,866
Land, Buildings, and Equipment, Net$375,659$367,814▼ $7,845
Savings and Temporary Cash Investments$119,883$339,393▲ $219,510
Accounts Receivable$181,762$195,016▲ $13,254
Prepaid Expenses and Deferred Charges$8,362$9,183▲ $821
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$692,666$911,406▲ $218,740
Other Assets Total$7,000$0▼ $7,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$169,704$158,488▼ $11,216
Accounts Payable and Accrued Expenses$79,049$82,061▲ $3,012
Other Liabilities$160,058$74,000▼ $86,058
Deferred Revenue$19,864$0▼ $19,864
Total Liabilities$428,675$314,549▼ $114,126
Net Assets / Fund Balance
Total Net Assets Fund Balance$263,991$596,857▲ $332,866
Total Liabilities and Net Assets / Fund Balance$692,666$911,406▲ $218,740

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,871$42,849$360,720
Equipment$15,943$28,325$44,268
Land$28,000-$28,000
Other Land Buildings$6,000-$6,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rachel PorterPresident
Ken BookhamerVice President
Alex GentryDirector
Tom BrackenSecretary
Mali CampbellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,993
Program Service Revenue
$1,018,635
Investment Income
$67
Other Revenue
$5,345
All Other Contributions
$13,543
Change in Net Assets
$332,866

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,142,040
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,142,040
Total Revenue per Form 990
$1,142,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$595,332
Other Expenses$213,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,246$44,739-$463,985
Other Employee Benefits$64,302$25,421-$89,723
All Other Expenses$44,591$12,521-$57,112
Payroll Taxes$42,618$9,839-$52,457
Current Officers, Directors, Trustees, and Key Employees-$52,054-$52,054
Depreciation Depletion$15,077$3,456-$18,533
Other Expenses$17,146$1,274-$17,146
Fees for Services Accounting-$10,900-$10,900
Insurance-$9,268-$9,268
Interest-$7,214-$7,214
Advertising$2,645$1,086-$3,731
Travel$2,058--$2,058
Fees for Services Legal-$164-$164
Pension Plan Contributions$-65,442$2,555-$-62,887
Total Functional Expenses$623,090$186,084$0$809,174

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$809,174
Total Expenses per Audited Statements$809,174
Total Expenses per Form 990$809,174
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflows of Resources$74,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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, Section B, Line 11B

The form 990 is presented to the board for their review and discussion before filing.

Form 990, Part VI, Section B, Line 15A

Compensation is determined by the board of directors and is based on the budget.

Form 990, Part VI, Section C, Line 19

The organization makes all governing documents, policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Stone Valley Community Charter School
EIN
27-3951475
Phone
8146672705
Address
13006 GREENWOOD RD, HUNTINGDON, PA 16652

Signing Officer

Name
Cheryl Casner
Title
CEO/education Director
Phone
8146672705
Signed
2020-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Casner
Formed
2011
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
31
Volunteers
40

Preparer

Firm
Young Oakes Brown & Company Pc
Address
1210 THIRTEENTH STREET, ALTOONA, PA 16601
Preparer
Daniel Bradley CPA
Phone
8149446191
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization procedures remain the same as the prior year for the oversight of the audit.

Raw XML AppendixShowing 400 of 416 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/SavingsAndTempCashInvstGrp/EOYAmt0339393
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt042849
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0360720
IRS990ScheduleD/EquipmentGrp/BookValueAmt015943
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028325
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044268
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0809174
IRS990ScheduleD/LandGrp/BookValueAmt028000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01142040
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0367814
IRS990ScheduleD/TotalExpensesPerForm990Amt0809174
IRS990ScheduleD/TotalLiabilityAmt074000
IRS990ScheduleD/TotalRevenuePerForm990Amt01142040
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01142040
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0809174
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL PROVIDED THEIR NON-DISCRIMINATORY POLICY IN THEIR MASS MAILING DURING ANNUAL ENROLLMENT. THE CHARTER SCHOOL DID NOT PROVIDE THEIR NON-DISCRIMINATORY POLICY IN ANY NEWSPAPER/MEDIA OUTLETS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE CHARTER SCHOOL DOES NOT OFFER SCHOLARSHIPS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES GOVERNMENTAL AID TO OPERATE AS A CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO THE BOARD FOR THEIR REVIEW AND DISCUSSION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS BASED ON THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROCEDURES REMAIN THE SAME AS THE PRIOR YEAR FOR THE OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0623090
IRS990/TotalFunctionalExpensesGrp/TotalAmt0809174
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0428675
IRS990/TotalLiabilitiesGrp/EOYAmt0314549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263991
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IRS990/TotalProgramServiceRevenueAmt01018635
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01023980
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01142040
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0692666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0911406
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02058
IRS990/TravelGrp/TotalAmt02058
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.STONEVALLEYCCS.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL CASNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/EDUCATION DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08146672705
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STONE VALLEY COMMUNITY CHARTER SCHOOL
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.84$0.13$1.71$1.78$1.54$0.24
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.17$1.47$1.66$1.52$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.16$1.32$1.43$1.36$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.10$1.26$1.50$1.24$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.09$0.99$1.36$1.14$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.30$0.77$1.23$1.06$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.31$0.60$1.14$0.81$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.43$0.26$1.04$0.99$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.44$0.22$1.00$0.96$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.42$0.18$0.87$0.85$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.24$0.16$0.86$0.87$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.05$0.28$0.80$0.75$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.06$0.22$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.04$0.14$0.30