Civic Intelligence

Optimum Learning Environments Charter School

990 • Fiscal year 2014 • EIN 36-4494477

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 21, 2015

Organization ProfileOLE.SALKEIZ.K12.OR.US
7905 June Reid Pl NE97303-2559

(503) 399-5548

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

47th percentile

1.9%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$123,396

Up $14,804 (+14%) from 2013

Net Assets

Up

$123,396

Up $14,804 (+14%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin47th percentile

Revenue

$773,465

No earlier filing loaded for comparison.

Expenses

Up

$758,661

Up $63,841 (+9.2%) from 2013

Net Income

$14,804

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$800K$600K$400K$200K$0Assets 2010: $65,211Liabilities 2010: $0Net Assets 2010: $65,2112010Assets 2011: $67,244Liabilities 2011: $0Net Assets 2011: $67,2442011Assets 2012: $93,646Liabilities 2012: $0Net Assets 2012: $93,6462012Assets 2013: $108,592Liabilities 2013: $0Net Assets 2013: $108,5922013Assets 2014: $123,396Liabilities 2014: $0Net Assets 2014: $123,3962014Assets 2018: $214,632Liabilities 2018: $0Net Assets 2018: $214,6322018Assets 2019: $214,801Liabilities 2019: $2,535Net Assets 2019: $212,2662019Assets 2020: $298,776Liabilities 2020: $0Net Assets 2020: $298,7762020Assets 2021: $333,303Liabilities 2021: $0Net Assets 2021: $333,3032021Assets 2022: $406,501Liabilities 2022: $0Net Assets 2022: $406,5012022Assets 2023: $479,519Liabilities 2023: $0Net Assets 2023: $479,5192023Assets 2025: $756,289Liabilities 2025: $0Net Assets 2025: $756,2892025

Highlighted filing

2014

Assets$123,396
Liabilities$0
Net Assets$123,396
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $581,2592010Expenses 2011: $585,2422011Expenses 2012: $696,4842012Expenses 2013: $694,8202013Revenue 2014: $773,465Expenses 2014: $758,661Net Income 2014: $14,8042014Revenue 2018: $928,250Expenses 2018: $852,251Net Income 2018: $75,9992018Revenue 2019: $894,394Expenses 2019: $898,322Net Income 2019: -$3,9282019Revenue 2020: $1,039,827Expenses 2020: $953,317Net Income 2020: $86,5102020Revenue 2021: $1,078,552Expenses 2021: $1,044,025Net Income 2021: $34,5272021Revenue 2022: $1,113,978Expenses 2022: $1,040,780Net Income 2022: $73,1982022Revenue 2023: $1,281,848Expenses 2023: $1,208,830Net Income 2023: $73,0182023Revenue 2025: $1,493,243Expenses 2025: $1,455,195Net Income 2025: $38,0482025

Highlighted filing

2014

Revenue$773,465
Expenses$758,661
Net Income$14,804
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 21, 2015
Return Version
2013v4.0
Gross Receipts
$773,465
Mission and Program Overview

Mission

Enable students to be 21st century lifelong learners and workers who are prepared for the environmental, technological, and social challenges (civics) of an increasingly diverse and advancing society.

An elementary charter school that provides instruction for 130 students, however all staff are employees of the local school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$108,592$123,396▲ $14,804
Total Assets$108,592$123,396▲ $14,804
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$108,592$123,396▲ $14,804
Total Net Assets Fund Balance$108,592$123,396▲ $14,804
Total Liabilities and Net Assets / Fund Balance$108,592$123,396▲ $14,804
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Amy MorrisChair
Kevin DeMarcoCivics Community Member
Kevin PackParent Member
Kim McKay-SowaParent Member
Eliana DeanStudent Member
Brian SmithTechnology Community Member
Revenue and Support

Revenue Composition

Contributions and Grants
$773,465
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$14,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$773,465
Total Revenue per Audited Statements
$773,465
Total Revenue per Form 990
$773,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$673,751
Other Expenses$84,910
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$425,191--$425,191
Pension Plan Contributions$124,464--$124,464
Other Employee Benefits$84,265--$84,265
Fees for Services Management-$66,554-$66,554
Payroll Taxes$39,831--$39,831
Office Expenses-$6,975-$6,975
Fees for Services Accounting-$4,325-$4,325
Information Technology$3,809--$3,809
Insurance-$1,868-$1,868
Other Expenses$570$809-$809
Total Functional Expenses$678,130$80,531$0$758,661

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$758,661
Total Expenses per Audited Statements$758,661
Total Expenses per Form 990$758,661
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“The Student Member of the Board of Directors is elected by the Student Body.”

Form 990 governing body review Part VI line 11

“A copy of the full Form 990 is provided to the Board of Directors via the school principal when he reviews the completed report.”

CEO executive director top management comp Part VI line 15A

“The Principal's salary is paid by Salem-Keizer School District and is according to it's negotiated contracts.”

Governing documents etc available to public Part VI line 19

“Governing documents including the School's Annual Report are available at the school. All School District documents are available thru the school and on line.”

Filing and Contact Details

Filer

EIN
36-4494477

Signing Officer

Name
Marya Kalugin
Title
Administrator
Phone
5033995548
Signed
2015-01-21
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Preparer
David E Garvin
Phone
5033906018
Raw XML Appendix320 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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ReturnHeader/Filer/BusinessName/BusinessNameLine10Optimum Learning Environments
ReturnHeader/Filer/BusinessNameControlTxt0OPTI
ReturnHeader/Filer/EIN0364494477
ReturnHeader/Filer/USAddress/AddressLine107905 June Reid Pl NE
ReturnHeader/Filer/USAddress/City0Keizer
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode0973032559
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931120105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Schreffler and Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 20147
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Keizer
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0973070147
ReturnHeader/PreparerPersonGrp/PhoneNum05033906018
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David E Garvin
ReturnHeader/ReturnTs02015-01-21T11:38:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$123,396
Liabilities
$0
Net assets
$123,396
Revenue
$773,465
Expenses
$758,661
Net income
$14,804
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$1.49$1.46$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$1.28$1.21$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.11$1.04$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$1.08$1.04$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.04$0.95$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.89$0.90$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.93$0.85$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.77$0.76$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.58