Civic Intelligence

Optimum Learning Environments Charter School

990 • Fiscal year 2020 • EIN 36-4494477

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 01, 2021

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

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

8.3%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

83rd percentile

39%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$298,776

Up $83,975 (+39%) from 2019

Net Assets

Up

$298,776

Up $86,510 (+41%) from 2019

Liabilities

Down

$0

Down $2,535 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin56th percentile

Revenue

Up

$1,039,827

Up $145,433 (+16%) from 2019

Expenses

Up

$953,317

Up $54,995 (+6.1%) from 2019

Net Income

Up

$86,510

Up $90,438 (+2302%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2020

Assets$298,776
Liabilities$0
Net Assets$298,776
Open 2020 Filing

Operations Trend

Revenue Growth72nd 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

2020

Revenue$1,039,827
Expenses$953,317
Net Income$86,510
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 1, 2021
Return Version
2019v5.1
Gross Receipts
$1,039,827
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$209,471$293,846▲ $84,375
Land, Buildings, and Equipment, Net$5,330$4,930▼ $400
Total Assets$214,801$298,776▲ $83,975
Liabilities
Accounts Payable and Accrued Expenses$2,535--
Total Liabilities$2,535$0▼ $2,535
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$212,266$298,776▲ $86,510
Total Net Assets Fund Balance$212,266$298,776▲ $86,510
Total Liabilities and Net Assets / Fund Balance$214,801$298,776▲ $83,975

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,995-$5,995
Buildings$-1,065$1,065-
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
Revenue and Support

Revenue Composition

Contributions and Grants
$1,032,416
Program Service Revenue
$0
Investment Income
$7,411
Other Revenue
$0
Change in Net Assets
$86,510

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,039,827
Total Revenue per Audited Statements
$1,039,827
Total Revenue per Form 990
$1,039,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$899,285
Other Expenses$54,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$440,751$99,806-$540,557
Pension Plan Contributions$141,880$32,128-$174,008
Other Employee Benefits$110,748$25,078-$135,826
Payroll Taxes$39,866$9,028-$48,894
Information Technology$35,936$1,868-$37,804
Office Expenses$4,934$265-$5,199
Other Expenses$4,439$5,810-$4,439
Depreciation Depletion-$400-$400
Fees for Services Accounting-$380-$380
Total Functional Expenses$778,554$174,763$0$953,317

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$953,317
Total Expenses per Audited Statements$953,317
Total Expenses per Form 990$953,317
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 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
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 in accordance with 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
2021-04-01
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
15

Preparer

Firm
Dave Garvin Tax
Address
Box 21117, Keizer, OR 97307
Preparer
David Garvin
Phone
9712730550
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

“Programs were modified to accomodate the statewide manditory COVID-19 precautions.”

Raw XML Appendix350 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Line 4b--This is a publically funded grade school. No scholarships areoffered.Line 4d--This is a publically funded grade school. It does not solicit publiccontributions.
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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 in accordance with 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/ExplanationTxt4Programs were modified to accomodate the statewide manditory COVID-19 precautions.
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/FormAndLineReferenceDesc4Cessation of or significant change to any program service Part III line 3
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174763
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0778554
IRS990/TotalFunctionalExpensesGrp/TotalAmt0953317
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Karl Paulson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum05033995548
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-01
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/PreparerFirmGrp/PreparerFirmEIN0474194351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dave Garvin Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Box 21117
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Keizer
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerPersonGrp/PhoneNum09712730550
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Garvin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-03-31T15:52:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$298,776
Liabilities
$0
Net assets
$298,776
Revenue
$1,039,827
Expenses
$953,317
Net income
$86,510
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