Civic Intelligence

Robertson Charter School

990 • Fiscal year 2020 • EIN 37-1409390

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 12, 2020

2240 E Geddes StDecatur, IL 62521

(217) 428-7072

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.21x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.20x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

51st percentile

5.9%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

85th percentile

$159,225

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

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

Asset Growth

47th percentile

4.8%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Up

$4,627,062

Up $211,073 (+4.8%) from 2019

Net Assets

Up

$3,661,734

Up $289,609 (+8.6%) from 2019

Liabilities

Down

$965,328

Down $78,536 (-7.5%) from 2019

Revenue

Up

$4,935,450

Up $472,211 (+11%) from 2019

Expenses

Up

$4,645,841

Up $474,286 (+11%) from 2019

Net Income

Down

$289,609

Down $2,075 (-0.7%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,212,539Liabilities 2010: $1,914,119Net Assets 2010: $1,298,4202010Assets 2011: $3,340,009Liabilities 2011: $1,714,119Net Assets 2011: $1,625,8902011Assets 2013: $3,522,299Liabilities 2013: $1,672,630Net Assets 2013: $1,849,6692013Assets 2014: $3,882,831Liabilities 2014: $1,647,231Net Assets 2014: $2,235,6002014Assets 2015: $3,852,567Liabilities 2015: $1,459,722Net Assets 2015: $2,392,8452015Assets 2016: $3,815,591Liabilities 2016: $1,406,014Net Assets 2016: $2,409,5772016Assets 2017: $4,013,959Liabilities 2017: $1,257,488Net Assets 2017: $2,756,4712017Assets 2018: $4,225,170Liabilities 2018: $1,144,729Net Assets 2018: $3,080,4412018Assets 2019: $4,415,989Liabilities 2019: $1,043,864Net Assets 2019: $3,372,1252019Assets 2020: $4,627,062Liabilities 2020: $965,328Net Assets 2020: $3,661,7342020Assets 2021: $4,395,298Liabilities 2021: $441,222Net Assets 2021: $3,954,0762021Assets 2025: $6,343,049Liabilities 2025: $129,523Net Assets 2025: $6,213,5262025

Highlighted filing

2020

Assets$4,627,062
Liabilities$965,328
Net Assets$3,661,734

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $2,359,6802010Expenses 2011: $2,364,4302011Expenses 2013: $3,278,9012013Revenue 2014: $3,891,039Expenses 2014: $3,505,108Net Income 2014: $385,9312014Revenue 2015: $3,714,160Expenses 2015: $3,556,915Net Income 2015: $157,2452015Revenue 2016: $4,177,707Expenses 2016: $4,160,975Net Income 2016: $16,7322016Revenue 2017: $4,177,648Expenses 2017: $3,830,754Net Income 2017: $346,8942017Revenue 2018: $4,324,612Expenses 2018: $4,000,642Net Income 2018: $323,9702018Revenue 2019: $4,463,239Expenses 2019: $4,171,555Net Income 2019: $291,6842019Revenue 2020: $4,935,450Expenses 2020: $4,645,841Net Income 2020: $289,6092020Revenue 2021: $4,877,024Expenses 2021: $4,584,682Net Income 2021: $292,3422021Revenue 2025: $5,619,238Expenses 2025: $5,275,560Net Income 2025: $343,6782025

Highlighted filing

2020

Revenue$4,935,450
Expenses$4,645,841
Net Income$289,609
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$4,941,138
Mission and Program Overview

Mission

The school operates as a public charter school for at risk children

The school operates as a public charter school for at-risk children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,205,202$2,294,319▲ $89,117
Savings and Temporary Cash Investments$1,024,751$942,427▼ $82,324
Investments in Publicly Traded Securities$703,854$721,480▲ $17,626
Cash and Non-Interest-Bearing Accounts$395,523$605,166▲ $209,643
Prepaid Expenses and Deferred Charges$52,338$36,320▼ $16,018
Accounts Receivable$34,321$27,350▼ $6,971
Total Assets$4,415,989$4,627,062▲ $211,073
Liabilities
Mortgage Notes Payable Secured by Investment Property$972,594$857,655▼ $114,939
Accounts Payable and Accrued Expenses$71,270$107,673▲ $36,403
Total Liabilities$1,043,864$965,328▼ $78,536
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,643,520$1,997,827▲ $354,307
Net Assets With Donor Restrictions$1,728,605$1,663,907▼ $64,698
Total Net Assets Fund Balance$3,372,125$3,661,734▲ $289,609
Total Liabilities and Net Assets / Fund Balance$4,415,989$4,627,062▲ $211,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,026,005$1,168,000-
Land$96,470--
Equipment$171,844$527,278-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Glenn LivingstonCEO/presidenFT$159,225-$159,225
Glenn LivingstonCEO/president-$143,847$15,378$159,225

Board Members and Trustees

NameTitle
Brian HayChairman
Shauna MaysVice Chairma
Mark BarthelemySecretary
Janet BunchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,901,984
Program Service Revenue
$144,211
Investment Income
$45,940
Other Revenue
$843,315
Change in Net Assets
$289,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,927,093
Revenue Not Reported on Financial Statements
$8,357
Total Revenue per Audited Statements
$4,927,093
Total Revenue per Form 990
$4,935,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,358,019
Other Expenses$1,287,822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,812,625$96,014-$1,908,639
Other Employee Benefits$1,101,717$46,736-$1,148,453
All Other Expenses$219,683$48,710-$268,393
Depreciation Depletion$189,924$9,996-$199,920
Current Officers, Directors, Trustees, and Key Employees-$159,225-$159,225
Payroll Taxes$124,212$17,490-$141,702
Occupancy$87,185$17,679-$104,864
Other Expenses$81,706$25,915-$81,706
Insurance$71,483$7,942-$79,425
Office Expenses$34,291$34,416-$68,707
Fees for Services Accounting-$44,889-$44,889
Interest$36,459--$36,459
Travel$14,694$1,634-$16,328
Advertising-$14,795-$14,795
Fees for Services Other-$10,148-$10,148
Fees for Services Legal-$5,395-$5,395
Total Functional Expenses$4,104,857$540,984$0$4,645,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,645,841
Expenses per Audited Statements$4,637,484
Total Expenses per Audited Statements$4,637,484
Expenses Not Reported on Financial Statements$8,357
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Marcia LivingstonSpouse of CEOWagesNo$84,438
Merissa AustinDaughter of CEOWagesNo$38,005
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Glenn livingston reviews form 990 and board approves at board meeting prior to filing.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees must annually provide conflict of interest statements.

Form 990, Page 6, Part VI, Line 15A

Ceo compensation is reviewed and approved annually by the board.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Robertson Charter School
EIN
37-1409390
Phone
2174287072
Address
2240 E GEDDES ST, DECATUR, IL 62521

Signing Officer

Name
Glenn Livingston
Title
CEO/president
Phone
2174287072
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Livingston
Formed
2001
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
89

Preparer

Firm
Mcguire Yuhas Huffman & Buckley Pc
Address
334 W ELDORADO STREET, DECATUR, IL 62522
Preparer
Tracie England
Phone
2174282127
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03901984
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01024751
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0942427
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02026005
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01168000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03194005
IRS990ScheduleD/EquipmentGrp/BookValueAmt0171844
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0527278
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0699122
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08357
IRS990ScheduleD/ExpensesSubtotalAmt04637484
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt08357
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08357
IRS990ScheduleD/LandGrp/BookValueAmt096470
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt096470
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08357
IRS990ScheduleD/RevenueSubtotalAmt04927093
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02294319
IRS990ScheduleD/TotalExpensesPerForm990Amt04645841
IRS990ScheduleD/TotalRevenuePerForm990Amt04935450
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04927093
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04637484
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ON WEBSITE AND AVAILABLE IN LITERATURE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143847
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015378
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GLENN LIVINGSTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159225
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARCIA LIVINGSTON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MERISSA AUSTIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF CEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DAUGHTER OF CEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt084438
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt138005
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1WAGES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GLENN LIVINGSTON REVIEWS FORM 990 AND BOARD APPROVES AT BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, DIRECTORS, AND KEY EMPLOYEES MUST ANNUALLY PROVIDE CONFLICT OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEO COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04415989
IRS990/TotalAssetsEOYAmt04627062
IRS990/TotalAssetsGrp/BOYAmt04415989
IRS990/TotalAssetsGrp/EOYAmt04627062
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt03901984
IRS990/TotalEmployeeCnt089
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0540984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04104857
IRS990/TotalFunctionalExpensesGrp/TotalAmt04645841
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01043864
IRS990/TotalLiabilitiesEOYAmt0965328
IRS990/TotalLiabilitiesGrp/BOYAmt01043864
IRS990/TotalLiabilitiesGrp/EOYAmt0965328
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03372125
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03661734
IRS990/TotalProgramServiceExpensesAmt04104857
IRS990/TotalProgramServiceRevenueAmt0144211
IRS990/TotalReportableCompFromOrgAmt0159225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01033466
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04935450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04415989
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04627062
IRS990/TravelGrp/ManagementAndGeneralAmt01634
IRS990/TravelGrp/ProgramServicesAmt014694
IRS990/TravelGrp/TotalAmt016328
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02240 E GEDDES STREET
IRS990/USAddress/CityNm0DECATUR
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062526
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.RCS61.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02174287072
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROBERTSON CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROBE
ReturnHeader/Filer/EIN0371409390
ReturnHeader/Filer/PhoneNum02174287072
ReturnHeader/Filer/USAddress/AddressLine1Txt02240 E GEDDES ST
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.34$0.13$6.21$5.62$5.28$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.44$3.95$4.88$4.58$0.29
2020Detailed filing. Detailed filing data is available for this year.$4.63$0.97$3.66$4.94$4.65$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$1.04$3.37$4.46$4.17$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$1.14$3.08$4.32$4.00$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$1.26$2.76$4.18$3.83$0.35
2016Detailed filing. Detailed filing data is available for this year.$3.82$1.41$2.41$4.18$4.16$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.85$1.46$2.39$3.71$3.56$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.88$1.65$2.24$3.89$3.51$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$1.67$1.85$3.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$1.71$1.63$2.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$1.91$1.30$2.36