Civic Intelligence

Forest Charter School

990 • Fiscal year 2018 • EIN 45-4822385

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

470 Searls AvenueNevada City, CA 95959

(530) 265-4823

Siviq Scores

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

Liabilities / Assets

46th percentile

0.12x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

20th percentile

0.04x

Higher debt load relative to revenue than 20% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

19th percentile

-9.2%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$164,380

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

4th percentile

-23%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

44th percentile

1.9%

Faster revenue growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,164,062

Down $634,040 (-23%) from 2017

Net Assets

Down

$1,894,609

Down $645,622 (-25%) from 2017

Liabilities

Up

$269,453

Up $11,582 (+4.5%) from 2017

Revenue

Up

$7,038,887

Up $131,561 (+1.9%) from 2017

Expenses

Up

$7,684,509

Up $651,804 (+9.3%) from 2017

Net Income

Down

-$645,622

Down $520,243 (-415%) from 2017

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 2013: $2,717,580Liabilities 2013: $171,483Net Assets 2013: $2,546,0972013Assets 2014: $2,623,736Liabilities 2014: $125,798Net Assets 2014: $2,497,9382014Assets 2015: $2,603,534Liabilities 2015: $88,931Net Assets 2015: $2,514,6032015Assets 2016: $2,835,058Liabilities 2016: $169,448Net Assets 2016: $2,665,6102016Assets 2017: $2,798,102Liabilities 2017: $257,871Net Assets 2017: $2,540,2312017Assets 2018: $2,164,062Liabilities 2018: $269,453Net Assets 2018: $1,894,6092018Assets 2019: $2,067,486Liabilities 2019: $245,136Net Assets 2019: $1,822,3502019Assets 2020: $2,809,011Liabilities 2020: $782,134Net Assets 2020: $2,026,8772020Assets 2021: $2,876,225Liabilities 2021: $809,983Net Assets 2021: $2,066,2422021Assets 2022: $4,450,285Liabilities 2022: $2,189,540Net Assets 2022: $2,260,7452022Assets 2023: $5,997,179Liabilities 2023: $3,699,140Net Assets 2023: $2,298,0392023Assets 2024: $6,067,992Liabilities 2024: $3,406,962Net Assets 2024: $2,661,0302024

Highlighted filing

2018

Assets$2,164,062
Liabilities$269,453
Net Assets$1,894,609

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2013: $5,290,798Expenses 2013: $4,478,191Net Income 2013: $812,6072013Revenue 2014: $4,890,211Expenses 2014: $4,938,370Net Income 2014: -$48,1592014Revenue 2015: $5,757,629Expenses 2015: $5,740,964Net Income 2015: $16,6652015Revenue 2016: $6,937,845Expenses 2016: $6,786,838Net Income 2016: $151,0072016Revenue 2017: $6,907,326Expenses 2017: $7,032,705Net Income 2017: -$125,3792017Revenue 2018: $7,038,887Expenses 2018: $7,684,509Net Income 2018: -$645,6222018Revenue 2019: $7,807,634Expenses 2019: $8,011,535Net Income 2019: -$203,9012019Revenue 2020: $8,541,643Expenses 2020: $8,337,116Net Income 2020: $204,5272020Revenue 2021: $8,437,100Expenses 2021: $8,413,875Net Income 2021: $23,2252021Revenue 2022: $9,122,129Expenses 2022: $8,927,626Net Income 2022: $194,5032022Revenue 2023: $10,341,309Expenses 2023: $10,304,015Net Income 2023: $37,2942023Revenue 2024: $11,638,861Expenses 2024: $11,275,870Net Income 2024: $362,9912024

Highlighted filing

2018

Revenue$7,038,887
Expenses$7,684,509
Net Income-$645,622
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.2
Gross Receipts
$7,038,887
Mission and Program Overview

Mission

Forest Charter School(FCS) is committed to nurturing the love of learning in all students through parental choice in education. By cultivating a staff of dedicated personnel, Forest Charter School pledges an ongoing and expansive environment of educational excellence. The cornerstone of our Personalized Learning Program is positive collaboration on the part of students, parents and professional educators. The ultimate mission of FCS is to honor the student's individual learning style through parental options in the selection and implementation of effective curriculum to prepare him/her for success in the 21st century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,475,791$1,679,693▼ $796,098
Accounts Receivable$241,699$390,258▲ $148,559
Prepaid Expenses and Deferred Charges$27,264$40,763▲ $13,499
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,798,102$2,164,062▼ $634,040
Other Assets Total$53,348$53,348→ $0
Liabilities
Accounts Payable and Accrued Expenses$257,871$269,453▲ $11,582
Total Liabilities$257,871$269,453▲ $11,582
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,510,367$1,851,246▼ $659,121
Permanently Rstr Net Assets$29,864$43,363▲ $13,499
Total Net Assets Fund Balance$2,540,231$1,894,609▼ $645,622
Total Liabilities and Net Assets / Fund Balance$2,798,102$2,164,062▼ $634,040
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter SagebielCEOFT$134,343$30,037$164,380
Debbie CarterCFOFT$105,904$16,553$122,457
Tita FowlerSecretaryFT$51,260$8,069$59,329

Board Members and Trustees

NameTitle
Dan ThiemParent Chair
Erin McCarthyParent Rep.
Jennifer SheffoParent Rep.
Julie CoffinParent Rep.
Shelly RoseParent Rep.

Highest Paid Contractors

ContractorServicesLocationCompensation
Nevada County Charter SVS AuthoritySpec.Education117 New Mohawk Rd, Nevada City, CA 95959$760,756
Nevada County Suptof SchoolsOversight/Bus Svcs112 Nevada City HWY, Nevada City, CA 95959$330,736
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,988,621
Investment Income
$28,416
Other Revenue
$21,850
Change in Net Assets
$-645,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,201,342
Other Expenses$2,483,167
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,316,987$368,554-$3,685,541
Other Employee Benefits$1,097,782$121,976-$1,219,758
All Other Expenses$419,268$46,585-$465,853
Other Expenses$284,237$31,582-$315,819
Current Officers, Directors, Trustees, and Key Employees$266,439$29,604-$296,043
Insurance$19,442$2,160-$21,602
Advertising$13,108$1,456-$14,564
Total Functional Expenses$6,916,058$768,451$0$7,684,509
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
Yes
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, Part VI, Line 11B: Form 990 Review Process

Form is reviewed before filing during open session of Board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Form 700-Annually

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A comparison done with the similar schools through the APLUS organization.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

A comparison done with the similar schools through the APLUS organization.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available at school business office and/or school website.

Filing and Contact Details

Filer

Filer Name
Forest Charter School
EIN
45-4822385
Phone
5302654823
Address
470 Searls Avenue, Nevada City, CA 95959

Signing Officer

Name
Debbie Carter
Title
CFO
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Sagebiel
Formed
2011
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
132
Volunteers
200

Preparer

Firm
Scinto Group LLP
Address
PO Box 1797, Grass Valley, CA 95945
Preparer
David Scinto
Phone
5302733200
Raw XML AppendixShowing 400 of 447 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0257871
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0269453
IRS990/AccountsReceivableGrp/BOYAmt0241699
IRS990/AccountsReceivableGrp/EOYAmt0390258
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Forest Charter School(FCS) is committed to nurturing the love of learning in all students through parental choice in education. By cultivating a staff of dedicated personnel, Forest Charter School pledges an ongoing and expansive environment of educational excellence. The cornerstone of our Personalized Learning Program is positive collaboration on the part of students, parents and professional educators. The ultimate mission of FCS is to honor the student's individual learning style through parental options in the selection and implementation of effective curriculum to prepare him/her for success in the 21st century.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01456
IRS990/AdvertisingGrp/ProgramServicesAmt013108
IRS990/AdvertisingGrp/TotalAmt014564
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt046585
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0419268
IRS990/AllOtherExpensesGrp/TotalAmt0465853
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Debbie Carter
IRS990/BooksInCareOfDetail/PhoneNum05302654823
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0470 Searls Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Nevada City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095959
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02475791
IRS990/CashNonInterestBearingGrp/EOYAmt01679693
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt029604
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0266439
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0296043
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0330736
IRS990/ContractorCompensationGrp/CompensationAmt1760756
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0112 Nevada City HWY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1117 New Mohawk Rd
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Nevada City
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Nevada City
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd095959
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd195959
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Nevada County Suptof Schools
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Nevada County Charter SVS Authority
IRS990/ContractorCompensationGrp/ServicesDesc0Oversight/Bus Svcs
IRS990/ContractorCompensationGrp/ServicesDesc1Spec.Education
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt028416
IRS990/CYOtherExpensesAmt02483167
IRS990/CYOtherRevenueAmt021850
IRS990/CYProgramServiceRevenueAmt06988621
IRS990/CYRevenuesLessExpensesAmt0-645622
IRS990/CYSalariesCompEmpBnftPaidAmt05201342
IRS990/CYTotalExpensesAmt07684509
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07038887
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Nurture the love of learning.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0132
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt06916058
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt320.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt620.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt030037
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt116553
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt28069
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Peter Sagebiel
IRS990/Form990PartVIISectionAGrp/PersonNm1Debbie Carter
IRS990/Form990PartVIISectionAGrp/PersonNm2Tita Fowler
IRS990/Form990PartVIISectionAGrp/PersonNm3Julie Coffin
IRS990/Form990PartVIISectionAGrp/PersonNm4Erin McCarthy
IRS990/Form990PartVIISectionAGrp/PersonNm5Dan Thiem
IRS990/Form990PartVIISectionAGrp/PersonNm6Shelly Rose
IRS990/Form990PartVIISectionAGrp/PersonNm7Jennifer Sheffo
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0134343
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1105904
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt251260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Parent Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt4Parent Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt5Parent Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Parent Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt7Parent Rep.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt07038887
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02160
IRS990/InsuranceGrp/ProgramServicesAmt019442
IRS990/InsuranceGrp/TotalAmt021602
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt028416
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028416
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt074
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Forest Charter School(FCS) is committed to nurturing the love of learning in all students through parental choice in education. By cultivating a staff of dedicated personnel, Forest Charter School pledges an ongoing and expansive environment of educational excellence. The cornerstone of our Personalized Learning Program is positive collaboration on the part of students, parents and professional educators. The ultimate mission of FCS is to honor the student's individual learning style through parental options in the selection and implementation of effective curriculum to prepare him/her for success in the 21st century.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02540231
IRS990/NetAssetsOrFundBalancesEOYAmt01894609
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt053348
IRS990/OtherAssetsTotalGrp/EOYAmt053348
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0121976
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01097782
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01219758
IRS990/OtherExpensesGrp/Desc0Subagreements for Services
IRS990/OtherExpensesGrp/Desc1Professional Services
IRS990/OtherExpensesGrp/Desc2Rent,Leases, Repairs
IRS990/OtherExpensesGrp/Desc3Business Svcs and Oversight
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt074040
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153613
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt238881
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt331582
IRS990/OtherExpensesGrp/ProgramServicesAmt0666356
IRS990/OtherExpensesGrp/ProgramServicesAmt1482513
IRS990/OtherExpensesGrp/ProgramServicesAmt2349926
IRS990/OtherExpensesGrp/ProgramServicesAmt3284237
IRS990/OtherExpensesGrp/TotalAmt0740396
IRS990/OtherExpensesGrp/TotalAmt1536126
IRS990/OtherExpensesGrp/TotalAmt2388807
IRS990/OtherExpensesGrp/TotalAmt3315819
IRS990/OtherRevenueMiscGrp/Desc0Other Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021850
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021850
IRS990/OtherRevenueTotalAmt021850
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0368554
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03316987
IRS990/OtherSalariesAndWagesGrp/TotalAmt03685541
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt029864
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt043363
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027264
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040763
IRS990/PrincipalOfficerNm0Peter Sagebiel
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0School Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06988621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06988621
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt026292
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02223553
IRS990/PYOtherRevenueAmt027369
IRS990/PYProgramServiceRevenueAmt06853665
IRS990/PYRevenuesLessExpensesAmt0-125379
IRS990/PYSalariesCompEmpBnftPaidAmt04809152
IRS990/PYTotalExpensesAmt07032705
IRS990/PYTotalRevenueAmt06907326
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-645622
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06988621
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0134343
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030037
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Peter Sagebiel
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164380
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form is reviewed before filing during open session of Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 700-Annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A comparison done with the similar schools through the APLUS organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A comparison done with the similar schools through the APLUS organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available at school business office and/or school website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02510367
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01851246
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02798102
IRS990/TotalAssetsEOYAmt02164062
IRS990/TotalAssetsGrp/BOYAmt02798102
IRS990/TotalAssetsGrp/EOYAmt02164062
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt0132
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0768451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06916058
IRS990/TotalFunctionalExpensesGrp/TotalAmt07684509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0257871
IRS990/TotalLiabilitiesEOYAmt0269453
IRS990/TotalLiabilitiesGrp/BOYAmt0257871
IRS990/TotalLiabilitiesGrp/EOYAmt0269453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02540231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01894609
IRS990/TotalOtherCompensationAmt054659
IRS990/TotalProgramServiceExpensesAmt06916058
IRS990/TotalProgramServiceRevenueAmt06988621

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$3.41$2.66$11.6$11.3$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.00$3.70$2.30$10.3$10.3$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$2.19$2.26$9.12$8.93$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.81$2.07$8.44$8.41$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.78$2.03$8.54$8.34$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.25$1.82$7.81$8.01$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.16$0.27$1.89$7.04$7.68$0.65
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.26$2.54$6.91$7.03$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.84$0.17$2.67$6.94$6.79$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.60$0.09$2.51$5.76$5.74$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.62$0.13$2.50$4.89$4.94$0.05
2013Summary only. Only limited summary data is available for this year.$2.72$0.17$2.55$5.29$4.48$0.81