Civic Intelligence

Optimum Learning Environments Charter School

990 • Fiscal year 2018 • EIN 36-4494477

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 31, 2019

Organization ProfileOLE.SALKEIZ.K12.OR.US
7905 June Reid Pl NESalem, OR 97303

(503) 399-5548

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.2%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

Score unavailable

No value available

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

Source year 2018

Revenue Growth

Score unavailable

No value available

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

Source year 2018

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$214,632

Up $91,236 (+74%) from 2014

Net Assets

Up

$214,632

Up $91,236 (+74%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin61st percentile

Revenue

Up

$928,250

Up $154,785 (+20%) from 2014

Expenses

Up

$852,251

Up $93,590 (+12%) from 2014

Net Income

Up

$75,999

Up $61,195 (+413%) from 2014

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

2018

Assets$214,632
Liabilities$0
Net Assets$214,632
Open 2018 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

2018

Revenue$928,250
Expenses$852,251
Net Income$75,999
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.2
Gross Receipts
$928,250
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$132,638$208,903▲ $76,265
Land, Buildings, and Equipment, Net-$5,729-
Total Assets$132,638$214,632▲ $81,994
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$132,638$214,632▲ $81,994
Total Net Assets Fund Balance$132,638$214,632▲ $81,994
Total Liabilities and Net Assets / Fund Balance$132,638$214,632▲ $81,994

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,729$266$5,995
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kim McKayPresident
Alyssa BakerCommunity Member
Kathi EtchemendyCommunity Member
Michelle StroupParent Member
Tim WoodParent Member
Kim CurtisSecretary
Aurora WaldonStudent Member
Revenue and Support

Revenue Composition

Contributions and Grants
$923,172
Program Service Revenue
$0
Investment Income
$5,078
Other Revenue
$0
All Other Contributions
$2,692
Change in Net Assets
$75,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$928,250
Total Revenue per Audited Statements
$928,250
Total Revenue per Form 990
$928,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,760
Other Expenses$83,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$422,788$72,826-$495,614
Pension Plan Contributions$112,264$19,338-$131,602
Other Employee Benefits$84,518$14,558-$99,076
Information Technology$53,786--$53,786
Payroll Taxes$36,228$6,240-$42,468
Other Expenses$6,803$5,995-$6,803
Office Expenses-$4,960-$4,960
Travel$2,665--$2,665
Fees for Services Accounting-$2,203-$2,203
Conferences and Meetings-$1,569-$1,569
Depreciation Depletion-$266-$266
Total Functional Expenses$719,052$133,199$0$852,251

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$852,251
Expenses per Audited Statements$851,985
Total Expenses per Audited Statements$851,985
Expenses Not Reported on Financial Statements$266
Other Expense Adjustments$266
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
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 principals salary is paid by Salem-Keizer School District and is according to its negotiated contracts.”

Governing documents etc available to public Part VI line 19

“Governing documents, including the Schools Annual Report, are available at the school. All School District documents are available thru the school and online.”

Filing and Contact Details

Filer

Filer Name
Optimum Learning Environments
EIN
36-4494477
Address
7905 June Reid Pl NE, Salem, OR 97303

Signing Officer

Name
Tom Charboneau
Title
Administrator
Phone
5033995548
Signed
2019-01-31
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
25

Preparer

Firm
Dave Garvin Tax
Address
Box 21117, Keizer, OR 97307
Preparer
David Garvin
Phone
5033937648
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Part XI, line 9School purchased a storage shed.”

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

“Depreciation on Shed”

Raw XML Appendix371 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0An elementary charter school that provides instruction for 130 students, however all staff are empoyees of the local school district.
IRS990/AllOtherContributionsAmt02692
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Cindy Voves
IRS990/BooksInCareOfDetail/PhoneNum05033995548
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07905 June Reid Pl NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0Salem
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097303
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0132638
IRS990/CashNonInterestBearingGrp/EOYAmt0208903
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01569
IRS990/ConferencesMeetingsGrp/TotalAmt01569
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0923172
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05078
IRS990/CYOtherExpensesAmt083491
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt075999
IRS990/CYSalariesCompEmpBnftPaidAmt0768760
IRS990/CYTotalExpensesAmt0852251
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0928250
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0266
IRS990/DepreciationDepletionGrp/TotalAmt0266
IRS990/Desc0Provide a quality education for the enrolled students according to our established goals and vision.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0719052
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02203
IRS990/FeesForServicesAccountingGrp/TotalAmt02203
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Michelle Stroup
IRS990/Form990PartVIISectionAGrp/PersonNm1Tim Wood
IRS990/Form990PartVIISectionAGrp/PersonNm2Aurora Waldon
IRS990/Form990PartVIISectionAGrp/PersonNm3Kathi Etchemendy
IRS990/Form990PartVIISectionAGrp/PersonNm4Alyssa Baker
IRS990/Form990PartVIISectionAGrp/PersonNm5Kim McKay
IRS990/Form990PartVIISectionAGrp/PersonNm6Kim Curtis
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Parent Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Parent Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Student Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Community Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Community Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0920480
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0928250
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt053786
IRS990/InformationTechnologyGrp/TotalAmt053786
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05078
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05078
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0266
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05729
IRS990/LandBldgEquipCostOrOtherBssAmt05995
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0An elementary charter school that provides instruction for 130 students, however all staff are empoyees of the local school district.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0132638
IRS990/NetAssetsOrFundBalancesEOYAmt0214632
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04960
IRS990/OfficeExpensesGrp/TotalAmt04960
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt05995
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014558
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt084518
IRS990/OtherEmployeeBenefitsGrp/TotalAmt099076
IRS990/OtherExpensesGrp/Desc0Prop svs
IRS990/OtherExpensesGrp/Desc1DuesFees
IRS990/OtherExpensesGrp/Desc2Shed
IRS990/OtherExpensesGrp/Desc3Consumables
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0101
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15143
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25995
IRS990/OtherExpensesGrp/ProgramServicesAmt06803
IRS990/OtherExpensesGrp/TotalAmt0101
IRS990/OtherExpensesGrp/TotalAmt15143
IRS990/OtherExpensesGrp/TotalAmt25995
IRS990/OtherExpensesGrp/TotalAmt36803
IRS990/OtherOrganizationDsc0School
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt072826
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0422788
IRS990/OtherSalariesAndWagesGrp/TotalAmt0495614
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06240
IRS990/PayrollTaxesGrp/ProgramServicesAmt036228
IRS990/PayrollTaxesGrp/TotalAmt042468
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019338
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0112264
IRS990/PensionPlanContributionsGrp/TotalAmt0131602
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0824198
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt089630
IRS990/PYRevenuesLessExpensesAmt0-6678
IRS990/PYSalariesCompEmpBnftPaidAmt0741246
IRS990/PYTotalExpensesAmt0830876
IRS990/PYTotalRevenueAmt0824198
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt075999
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0928250
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0266
IRS990ScheduleD/ExpensesSubtotalAmt0851985
IRS990ScheduleD/OtherExpensesNotIncludedAmt0266
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05729
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0266
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05995
IRS990ScheduleD/RevenueSubtotalAmt0928250
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Depreciation on Shed
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05729
IRS990ScheduleD/TotalExpensesPerForm990Amt0852251
IRS990ScheduleD/TotalRevenuePerForm990Amt0928250
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0928250
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0851985
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Line 4b -- This public elementary school does not offer or award any scholarships.Line 4d -- This public elementary school does not solicit contributions.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Student Member of the Board of Directors is elected by the Student Body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the full Form 990 is provided to the Board of Directors via the school principal when he reviews the completed report.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The principals salary is paid by Salem-Keizer School District and is according to its negotiated contracts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, including the Schools Annual Report, are available at the school. All School District documents are available thru the school and online.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Part XI, line 9School purchased a storage shed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Salem-Keizer School District 24J
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0936000763
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Public School Disrict
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 12024
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Salem
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097309
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0132638
IRS990/TotalAssetsEOYAmt0214632
IRS990/TotalAssetsGrp/BOYAmt0132638
IRS990/TotalAssetsGrp/EOYAmt0214632
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0923172
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133199
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0719052
IRS990/TotalFunctionalExpensesGrp/TotalAmt0852251
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0214632
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0719052
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0928250
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0132638
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214632
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02665
IRS990/TravelGrp/TotalAmt02665
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0132638
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0214632
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tom Charboneau
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum05033995548
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Optimum Learning Environments
ReturnHeader/Filer/BusinessNameControlTxt0OPTI
ReturnHeader/Filer/EIN0364494477
ReturnHeader/Filer/USAddress/AddressLine1Txt07905 June Reid Pl NE
ReturnHeader/Filer/USAddress/CityNm0Salem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097303
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0366CAF1E6A1AC8B6AC19376623FF3CB61A47E0A8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0366CAF1E6A1AC8B6AC19376623FF3CB61A47E0A8
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09356122019031cx2guqf
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-01-31
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.189.65.141
ReturnHeader/FilingSecurityInformation/IPDt02019-01-31
ReturnHeader/FilingSecurityInformation/IPTm019:08:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474194351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dave Garvin Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Box 21117
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Keizer
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097307
ReturnHeader/PreparerPersonGrp/PhoneNum05033937648
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Garvin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-01-31T19:06:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$214,632
Liabilities
$0
Net assets
$214,632
Revenue
$928,250
Expenses
$852,251
Net income
$75,999
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