Civic Intelligence

Robertson Charter School

990 • Fiscal year 2021 • EIN 37-1409390

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 04, 2021

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

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

38th percentile

6.0%

Higher net margin than 38% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

87th percentile

$164,094

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

13th percentile

-5.0%

Faster asset growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-1.2%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$4,395,298

Down $231,764 (-5.0%) from 2020

Net Assets

Up

$3,954,076

Up $292,342 (+8.0%) from 2020

Liabilities

Down

$441,222

Down $524,106 (-54%) from 2020

Revenue

Down

$4,877,024

Down $58,426 (-1.2%) from 2020

Expenses

Down

$4,584,682

Down $61,159 (-1.3%) from 2020

Net Income

Up

$292,342

Up $2,733 (+0.9%) from 2020

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

2021

Assets$4,395,298
Liabilities$441,222
Net Assets$3,954,076

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

2021

Revenue$4,877,024
Expenses$4,584,682
Net Income$292,342
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 4, 2021
Return Version
2020v4.0
Gross Receipts
$4,877,024
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$2,294,319$2,253,911▼ $40,408
Investments in Publicly Traded Securities$721,480$846,649▲ $125,169
Savings and Temporary Cash Investments$942,427$606,719▼ $335,708
Cash and Non-Interest-Bearing Accounts$605,166$600,160▼ $5,006
Accounts Receivable$27,350$59,873▲ $32,523
Prepaid Expenses and Deferred Charges$36,320$27,986▼ $8,334
Total Assets$4,627,062$4,395,298▼ $231,764
Liabilities
Mortgage Notes Payable Secured by Investment Property$857,655--
Accounts Payable and Accrued Expenses$107,673$441,222▲ $333,549
Total Liabilities$965,328$441,222▼ $524,106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,997,827$2,500,708▲ $502,881
Net Assets With Donor Restrictions$1,663,907$1,453,368▼ $210,539
Total Net Assets Fund Balance$3,661,734$3,954,076▲ $292,342
Total Liabilities and Net Assets / Fund Balance$4,627,062$4,395,298▼ $231,764

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,989,239$1,306,031-
Land$153,744--
Equipment$110,928$607,089-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Glenn LivingstonCEO/presidenFT$164,094-$164,094
Glenn LivingstonCEO/president-$148,094$16,000$164,094

Board Members and Trustees

NameTitle
Brian HayChairman
Tony BrownDirector
Mark BarthelemySecretary
Janet BunchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,796,062
Program Service Revenue
$132,020
Investment Income
$300,094
Other Revenue
$648,848
Change in Net Assets
$292,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,867,540
Revenue Not Reported on Financial Statements
$9,484
Total Revenue per Audited Statements
$4,867,540
Total Revenue per Form 990
$4,877,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,259,929
Other Expenses$1,324,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,824,520$89,197-$1,913,717
Other Employee Benefits$984,305$61,990-$1,046,295
Depreciation Depletion$206,949$10,892-$217,841
All Other Expenses$127,392$50,625-$178,017
Current Officers, Directors, Trustees, and Key Employees-$164,094-$164,094
Payroll Taxes$119,266$16,557-$135,823
Occupancy$73,050$21,228-$94,278
Insurance$79,245$8,805-$88,050
Other Expenses$67,948$10,705-$78,653
Office Expenses$47,341$13,879-$61,220
Fees for Services Accounting-$41,503-$41,503
Advertising-$15,597-$15,597
Interest$13,202--$13,202
Fees for Services Other-$9,436-$9,436
Fees for Services Legal-$9,246-$9,246
Travel$3,149$350-$3,499
Total Functional Expenses$4,048,478$536,204$0$4,584,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,584,682
Expenses per Audited Statements$4,575,198
Total Expenses per Audited Statements$4,575,198
Expenses Not Reported on Financial Statements$9,484
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$85,966
Merissa AustinDaughter of CEOWagesNo$27,518
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
2021-11-04
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
72

Preparer

Firm
Mcguire Yuhas Huffman & Buckley Pc
Address
334 W ELDORADO STREET, DECATUR, IL 62522
Preparer
Tracie England
Phone
2174282127
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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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0606719
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01989239
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01306031
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03295270
IRS990ScheduleD/EquipmentGrp/BookValueAmt0110928
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0607089
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0718017
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt09484
IRS990ScheduleD/ExpensesSubtotalAmt04575198
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt09484
IRS990ScheduleD/InvestmentExpensesNotIncldAmt09484
IRS990ScheduleD/LandGrp/BookValueAmt0153744
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0153744
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt09484
IRS990ScheduleD/RevenueSubtotalAmt04867540
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02253911
IRS990ScheduleD/TotalExpensesPerForm990Amt04584682
IRS990ScheduleD/TotalRevenuePerForm990Amt04877024
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04867540
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04575198
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/BaseCompensationFilingOrgAmt0148094
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount016000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GLENN LIVINGSTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164094
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/TransactionAmt085966
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt127518
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/TotalAssetsBOYAmt04627062
IRS990/TotalAssetsEOYAmt04395298
IRS990/TotalAssetsGrp/BOYAmt04627062
IRS990/TotalAssetsGrp/EOYAmt04395298
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt03796062
IRS990/TotalEmployeeCnt072
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0536204
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04048478
IRS990/TotalFunctionalExpensesGrp/TotalAmt04584682
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0965328
IRS990/TotalLiabilitiesEOYAmt0441222
IRS990/TotalLiabilitiesGrp/BOYAmt0965328
IRS990/TotalLiabilitiesGrp/EOYAmt0441222
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03661734
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03954076
IRS990/TotalProgramServiceExpensesAmt04048478
IRS990/TotalProgramServiceRevenueAmt0132020
IRS990/TotalReportableCompFromOrgAmt0164094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01080962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04877024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04627062
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04395298
IRS990/TravelGrp/ManagementAndGeneralAmt0350
IRS990/TravelGrp/ProgramServicesAmt03149
IRS990/TravelGrp/TotalAmt03499
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02174287072
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-04
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
ReturnHeader/Filer/USAddress/ZIPCd062521
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371107578
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGUIRE YUHAS HUFFMAN & BUCKLEY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0334 W ELDORADO STREET

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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
2021Detailed filing. Detailed filing data is available for this year.$4.40$0.44$3.95$4.88$4.58$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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