Civic Intelligence

Optimum Learning Environments Charter School

990 • Fiscal year 2023 • EIN 36-4494477

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 20, 2024

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

(503) 399-5548

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$479,519

Up $73,018 (+18%) from 2022

Net Assets

Up

$479,519

Up $73,018 (+18%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses

Revenue

Up

$1,281,848

Up $167,870 (+15%) from 2022

Expenses

Up

$1,208,830

Up $168,050 (+16%) from 2022

Net Income

Down

$73,018

Down $180 (-0.2%) from 2022

Historical Trend

Balance Sheet Trend

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

2023

Assets$479,519
Liabilities$0
Net Assets$479,519
Open 2023 Filing

Operations Trend

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

2023

Revenue$1,281,848
Expenses$1,208,830
Net Income$73,018
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 20, 2024
Return Version
2022v5.0
Gross Receipts
$1,281,848
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 empoyees of the local school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$381,003$450,262▲ $69,259
Land, Buildings, and Equipment, Net$25,498$29,257▲ $3,759
Total Assets$406,501$479,519▲ $73,018
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$406,501$479,519▲ $73,018
Total Net Assets Fund Balance$406,501$479,519▲ $73,018
Total Liabilities and Net Assets / Fund Balance$406,501$479,519▲ $73,018

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,338$2,855$12,193
Equipment$19,919$1,811-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim WoodPresident
Kathi EtchemendyCommunity Member
Carina VenturaParent Member
Kristin WynnParent Member
Maria CoronaParent Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,263,835
Program Service Revenue
$0
Investment Income
$18,013
Other Revenue
$0
Change in Net Assets
$73,018

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,281,848
Total Revenue per Audited Statements
$1,281,848
Total Revenue per Form 990
$1,281,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,066,293
Other Expenses$142,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$551,929$117,218-$669,147
Pension Plan Contributions$159,655$33,907-$193,562
Other Employee Benefits$118,995$25,272-$144,267
Payroll Taxes$48,926$10,391-$59,317
Information Technology$44,628$9,654-$54,282
Other Expenses$35,004$1,617-$35,004
Travel$19,832--$19,832
All Other Expenses$17,418$35-$17,453
Office Expenses$6,745$993-$7,738
Fees for Services Accounting-$2,637-$2,637
Depreciation Depletion-$2,439-$2,439
Total Functional Expenses$1,004,667$204,163$0$1,208,830

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,208,830
Total Expenses per Audited Statements$1,208,830
Total Expenses per Form 990$1,208,830
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
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 she 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
Shamika Cleveland
Title
Administrator
Phone
5033995548
Signed
2024-02-20
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
75

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 Appendix357 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/AllOtherExpensesGrp/ManagementAndGeneralAmt035
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017418
IRS990/AllOtherExpensesGrp/TotalAmt017453
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0Jennifer Colton
IRS990/BooksInCareOfDetail/PhoneNum05033995548
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07905 June Reid Pl NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0Salem
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097303
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0381003
IRS990/CashNonInterestBearingGrp/EOYAmt0450262
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01263835
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018013
IRS990/CYOtherExpensesAmt0142537
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt073018
IRS990/CYSalariesCompEmpBnftPaidAmt01066293
IRS990/CYTotalExpensesAmt01208830
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01281848
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02439
IRS990/DepreciationDepletionGrp/TotalAmt02439
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/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01004667
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02637
IRS990/FeesForServicesAccountingGrp/TotalAmt02637
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/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Carina Ventura
IRS990/Form990PartVIISectionAGrp/PersonNm1Kathi Etchemendy
IRS990/Form990PartVIISectionAGrp/PersonNm2Kristin Wynn
IRS990/Form990PartVIISectionAGrp/PersonNm3Maria Corona
IRS990/Form990PartVIISectionAGrp/PersonNm4Tim Wood
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Parent Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Community Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Parent Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Parent Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt01263835
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01281848
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt09654
IRS990/InformationTechnologyGrp/ProgramServicesAmt044628
IRS990/InformationTechnologyGrp/TotalAmt054282
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt018013
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018013
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04666
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025498
IRS990/LandBldgEquipBasisNetGrp/EOYAmt029257
IRS990/LandBldgEquipCostOrOtherBssAmt033923
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/NetAssetsOrFundBalancesBOYAmt0406501
IRS990/NetAssetsOrFundBalancesEOYAmt0479519
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0406501
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0479519
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0993
IRS990/OfficeExpensesGrp/ProgramServicesAmt06745
IRS990/OfficeExpensesGrp/TotalAmt07738
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025272
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0118995
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0144267
IRS990/OtherExpensesGrp/Desc0Rentals
IRS990/OtherExpensesGrp/Desc1DuesFees
IRS990/OtherExpensesGrp/Desc2BooksSheet Music
IRS990/OtherExpensesGrp/Desc3Consumables
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01617
IRS990/OtherExpensesGrp/ProgramServicesAmt01405
IRS990/OtherExpensesGrp/ProgramServicesAmt1130
IRS990/OtherExpensesGrp/ProgramServicesAmt235004
IRS990/OtherExpensesGrp/TotalAmt01405
IRS990/OtherExpensesGrp/TotalAmt11617
IRS990/OtherExpensesGrp/TotalAmt2130
IRS990/OtherExpensesGrp/TotalAmt335004
IRS990/OtherOrganizationDsc0School
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0117218
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0551929
IRS990/OtherSalariesAndWagesGrp/TotalAmt0669147
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010391
IRS990/PayrollTaxesGrp/ProgramServicesAmt048926
IRS990/PayrollTaxesGrp/TotalAmt059317
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt033907
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0159655
IRS990/PensionPlanContributionsGrp/TotalAmt0193562
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01111932
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02046
IRS990/PYOtherExpensesAmt089240
IRS990/PYRevenuesLessExpensesAmt073198
IRS990/PYSalariesCompEmpBnftPaidAmt0951540
IRS990/PYTotalExpensesAmt01040780
IRS990/PYTotalRevenueAmt01113978
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt073018
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt019919
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01811
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt021730
IRS990ScheduleD/ExpensesSubtotalAmt01208830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09338
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02855
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012193
IRS990ScheduleD/RevenueSubtotalAmt01281848
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029257
IRS990ScheduleD/TotalExpensesPerForm990Amt01208830
IRS990ScheduleD/TotalRevenuePerForm990Amt01281848
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01281848
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01208830
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--The school is a publicly funded elementary school. No scholarships are offered.Line 4d--The school does not solicit contributions.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is funded by the local school district and indirectly by the State of Oregon.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Governmental Agency Financial Aid (Questions 6a and 6b)
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 she 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
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0406501
IRS990/TotalAssetsEOYAmt0479519
IRS990/TotalAssetsGrp/BOYAmt0406501
IRS990/TotalAssetsGrp/EOYAmt0479519
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01263835
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0204163
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01004667
IRS990/TotalFunctionalExpensesGrp/TotalAmt01208830
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0406501
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0479519
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01004667
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018013
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01281848
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0406501
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0479519
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt019832
IRS990/TravelGrp/TotalAmt019832
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shamika Cleveland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum05033995548
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-20
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
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097307
ReturnHeader/PreparerPersonGrp/PhoneNum09712730550
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Garvin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-05T15:00:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Shamika
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Cleveland
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$479,519
Liabilities
$0
Net assets
$479,519
Revenue
$1,281,848
Expenses
$1,208,830
Net income
$73,018
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