Civic Intelligence

Optimum Learning Environments Charter School

990 • Fiscal year 2019 • EIN 36-4494477

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 07, 2020

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

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

40th percentile

0.1%

Faster asset growth than 40% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-3.6%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$214,801

Up $169 (+0.1%) from 2018

Net Assets

Down

$212,266

Down $2,366 (-1.1%) from 2018

Liabilities

Up

$2,535

Up $2,535 from 2018

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin38th percentile

Revenue

Down

$894,394

Down $33,856 (-3.6%) from 2018

Expenses

Up

$898,322

Up $46,071 (+5.4%) from 2018

Net Income

Down

-$3,928

Down $79,927 (-105%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth40th 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

2019

Assets$214,801
Liabilities$2,535
Net Assets$212,266
Open 2019 Filing

Operations Trend

Revenue Growth33rd percentile

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

2019

Revenue$894,394
Expenses$898,322
Net Income-$3,928
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 7, 2020
Return Version
2018v3.1
Gross Receipts
$894,394
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$208,903$209,471▲ $568
Land, Buildings, and Equipment, Net$5,729$5,330▼ $399
Total Assets$214,632$214,801▲ $169
Liabilities
Accounts Payable and Accrued Expenses-$2,535-
Total Liabilities$0$2,535▲ $2,535
Net Assets / Fund Balance
Unrestricted Net Assets$214,632$212,266▼ $2,366
Total Net Assets Fund Balance$214,632$212,266▼ $2,366
Total Liabilities and Net Assets / Fund Balance$214,632$214,801▲ $169

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,995-$5,995
Buildings$-665$665-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Tim WoodPresident
Alyssa BakerCommunity Member
Daniel WalkerCommunity Member
Kathi EtchemendyCommunity Member
Jeanette HernandezParent Member
Mishele DufourParent Member
Josie WamplerStudent Member
Revenue and Support

Revenue Composition

Contributions and Grants
$886,565
Program Service Revenue
$0
Investment Income
$7,829
Other Revenue
$0
All Other Contributions
$2,395
Change in Net Assets
$-3,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$894,394
Total Revenue per Audited Statements
$894,394
Total Revenue per Form 990
$894,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$794,076
Other Expenses$104,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$432,002$81,952-$513,954
Pension Plan Contributions$115,916$21,990-$137,906
Other Employee Benefits$80,824$15,333-$96,157
Information Technology$45,722$1,561-$47,283
Payroll Taxes$38,715$7,344-$46,059
Other Expenses$10,643$372-$11,015
Office Expenses$3,639$239-$3,878
Travel$2,309$964-$3,273
Depreciation Depletion-$399-$399
Fees for Services Accounting-$350-$350
Conferences and Meetings-$311-$311
Total Functional Expenses$761,932$136,390$0$898,322

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$898,322
Expenses per Audited Statements$896,760
Total Expenses per Audited Statements$896,760
Expenses Not Reported on Financial Statements$1,562
Other Expense Adjustments$1,562
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
Karl Paulson
Title
Administrator
Phone
5033995548
Signed
2020-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
23

Preparer

Firm
Dave Garvin Tax
Address
Box 21117, Keizer, OR 97307
Preparer
David Garvin
Phone
5033937648
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Student Member of the Board of Directors is elected by the Student Body.
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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/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
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IRS990/TotalContributionsAmt0886565
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136390
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0761932
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214801
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt02309
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Karl Paulson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum05033995548
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Optimum Learning Environments
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.189.65.141
ReturnHeader/FilingSecurityInformation/IPDt02020-02-07
ReturnHeader/FilingSecurityInformation/IPTm017:02:18
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/PreparationDt02020-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Garvin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-02-07T17:00:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$214,801
Liabilities
$2,535
Net assets
$212,266
Revenue
$894,394
Expenses
$898,322
Net income
-$3,928
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