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

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

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
Liabilities / Revenue17th percentileNet Margin53rd percentile

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

Asset Growth74th 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

2023

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

Operations Trend

Revenue Growth62nd 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

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
Top Officer Pay39th percentile

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.

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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)
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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 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
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-05
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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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