Civic Intelligence

The Heights Charter

990 • Fiscal year 2023 • EIN 46-0727872

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

Organization ProfileWWW.HEIGHTSCHARTER.ORG
2710 Alpine Blvd EAlpine, CA 91901

(619) 792-9000

Siviq Scores

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

Liabilities / Assets

77th percentile

0.34x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.22x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

57th percentile

7.5%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

79th percentile

$133,092

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

40th percentile

1.1%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$2,009,820

Up $20,974 (+1.1%) from 2022

Net Assets

Up

$1,324,032

Up $237,750 (+22%) from 2022

Liabilities

Down

$685,788

Down $216,776 (-24%) from 2022

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin57th percentile

Revenue

Up

$3,165,114

Up $483,277 (+18%) from 2022

Expenses

Up

$2,927,364

Up $327,475 (+13%) from 2022

Net Income

Up

$237,750

Up $155,802 (+190%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $297,717Liabilities 2013: $175,763Net Assets 2013: $121,9542013Assets 2014: $362,019Liabilities 2014: $7,571Net Assets 2014: $354,4482014Assets 2015: $475,167Liabilities 2015: $51,220Net Assets 2015: $423,9472015Assets 2016: $487,388Liabilities 2016: $111,106Net Assets 2016: $376,2822016Assets 2017: $664,670Liabilities 2017: $170,858Net Assets 2017: $493,8122017Assets 2018: $863,588Liabilities 2018: $226,514Net Assets 2018: $637,0742018Assets 2019: $1,112,275Liabilities 2019: $202,694Net Assets 2019: $909,5812019Assets 2020: $1,214,231Liabilities 2020: $214,422Net Assets 2020: $999,8092020Assets 2021: $1,623,982Liabilities 2021: $619,648Net Assets 2021: $1,004,3342021Assets 2022: $1,988,846Liabilities 2022: $902,564Net Assets 2022: $1,086,2822022Assets 2023: $2,009,820Liabilities 2023: $685,788Net Assets 2023: $1,324,0322023Assets 2024: $3,662,648Liabilities 2024: $1,905,687Net Assets 2024: $1,756,9612024

Highlighted filing

2023

Assets$2,009,820
Liabilities$685,788
Net Assets$1,324,032
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $492,663Expenses 2013: $370,709Net Income 2013: $121,9542013Revenue 2014: $951,570Expenses 2014: $719,076Net Income 2014: $232,4942014Revenue 2015: $1,326,112Expenses 2015: $1,256,613Net Income 2015: $69,4992015Revenue 2016: $1,804,966Expenses 2016: $1,852,631Net Income 2016: -$47,6652016Revenue 2017: $2,009,700Expenses 2017: $1,892,170Net Income 2017: $117,5302017Revenue 2018: $2,138,073Expenses 2018: $1,994,811Net Income 2018: $143,2622018Revenue 2019: $2,391,474Expenses 2019: $2,118,967Net Income 2019: $272,5072019Revenue 2020: $2,423,049Expenses 2020: $2,332,821Net Income 2020: $90,2282020Revenue 2021: $2,423,846Expenses 2021: $2,419,321Net Income 2021: $4,5252021Revenue 2022: $2,681,837Expenses 2022: $2,599,889Net Income 2022: $81,9482022Revenue 2023: $3,165,114Expenses 2023: $2,927,364Net Income 2023: $237,7502023Revenue 2024: $3,817,449Expenses 2024: $3,397,610Net Income 2024: $419,8392024

Highlighted filing

2023

Revenue$3,165,114
Expenses$2,927,364
Net Income$237,750
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$3,165,114
Mission and Program Overview

Mission

The heights charter is founded on the belief that all children are born with the capacity for excellence. Our goal is to enable students to become self-motivated, competent, and lifelong learners. We provide students with a rigorous, standards-based program within a small school nurturing environment that incorporates strong family and community ties. To this end, we offer a non-traditional k-8 independent study program, individually designed curriculum and direction.

Our goal is to enable students to become self-motivated, competent, and lifelong learners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,550,564$1,781,692▲ $231,128
Accounts Receivable$344,563$97,354▼ $247,209
Prepaid Expenses and Deferred Charges$55,293$58,541▲ $3,248
Land, Buildings, and Equipment, Net$21,587$20,494▼ $1,093
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,988,846$2,009,820▲ $20,974
Other Assets Total$16,839$51,739▲ $34,900
Liabilities
Accounts Payable and Accrued Expenses$755,401$433,506▼ $321,895
Deferred Revenue$147,163$219,995▲ $72,832
Other Liabilities-$32,287-
Total Liabilities$902,564$685,788▼ $216,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,086,282$1,324,032▲ $237,750
Total Net Assets Fund Balance$1,086,282$1,324,032▲ $237,750
Total Liabilities and Net Assets / Fund Balance$1,988,846$2,009,820▲ $20,974

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$30,669$30,669
Leasehold Improvements$20,494$1,366$21,860
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diana WhyteExecutive DirectorFT$133,092-$133,092
Kimberly KoenigSpec Ed Dir/psy.dFT$106,922-$106,922
Debra CramsieSecretaryFT$42,310$1,692$44,002

Board Members and Trustees

NameTitle
Kristi ScherbaumChairman
Angie SandkuhlDirector
Casey LarsenDirector
Kellie PeelDirector
Loni PaineDirector
Cassie AndrewsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Jklk LLCRents19955 NINE MILE RD, Huson, MT 59846$275,463
Revenue and Support

Revenue Composition

Contributions and Grants
$3,173,737
Program Service Revenue
$0
Investment Income
$-8,623
Other Revenue
$0
All Other Contributions
$32,039
Change in Net Assets
$237,750

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,165,114
Total Revenue per Audited Statements
$3,165,114
Total Revenue per Form 990
$3,165,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,148,620
Other Expenses$778,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,434,470$217,335-$1,651,805
Occupancy$341,472--$341,472
Other Employee Benefits$158,795$26,302-$185,097
Current Officers, Directors, Trustees, and Key Employees$133,092$42,310-$175,402
Fees for Services Other$75,967$67,894-$143,861
Payroll Taxes$116,945$19,371-$136,316
Fees for Services Management-$65,274-$65,274
Insurance-$24,700-$24,700
Information Technology$22,157--$22,157
Fees for Services Accounting-$8,875-$8,875
Fees for Services Legal-$8,667-$8,667
Travel-$6,493-$6,493
Other Expenses$20,339$4,556-$4,556
Advertising-$1,200-$1,200
All Other Expenses$1,141--$1,141
Depreciation Depletion$1,093--$1,093
Total Functional Expenses$2,434,387$492,977$0$2,927,364

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,927,364
Total Expenses per Audited Statements$2,927,364
Total Expenses per Form 990$2,927,364
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases Payable$32,287
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
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, Section B, Line 11B

“The form 990 is reviewed by the director and business manager. Once reviewed, it will be distributed to the board members at a board meeting and discussed.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to complete conflict of interest forms annually. These forms are reviewed by the board and filed with the county. Members receive board training including conflict of interest rules.”

Form 990, Part VI, Section B, Line 15A

“The process includes using comparability data and reviewing other salary schedules from districts/schools of similar size. Once a salary schedule is drafted for the school, the board reviews and approves the final salary schedule that the school will be using for the compensating employees.”

Form 990, Part VI, Section B, Line 15B

“The process is the same process used to determine compensation and approval of the executive director and top management.”

Form 990, Part VI, Section C, Line 19

“The board maintains all policies required for operating charter schools. These policies are available upon request from the school.”

Filing and Contact Details

Filer

Filer Name
The Heights Charter
EIN
46-0727872
Phone
6197929000
Address
2710 ALPINE BLVD E, ALPINE, CA 91901

Signing Officer

Name
Diana Whyte
Title
Executive Director
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Whyte
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
49
Volunteers
10

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Kevin Sproul
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The school follows provisions of uncertain tax positions as addressed in asc 958. The school recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable.”

Raw XML AppendixShowing 400 of 456 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/BOYAmt0755401
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0433506
IRS990/AccountsReceivableGrp/BOYAmt0344563
IRS990/AccountsReceivableGrp/EOYAmt097354
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OUR GOAL IS TO ENABLE STUDENTS TO BECOME SELF-MOTIVATED, COMPETENT, AND LIFELONG LEARNERS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01200
IRS990/AdvertisingGrp/TotalAmt01200
IRS990/AllOtherContributionsAmt032039
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01141
IRS990/AllOtherExpensesGrp/TotalAmt01141
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DIANA WHYTE
IRS990/BooksInCareOfDetail/PhoneNum06197929000
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02710 ALPINE BLVD STE E
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALPINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091901
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01550564
IRS990/CashNonInterestBearingGrp/EOYAmt01781692
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt042310
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0133092
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0175402
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0275463
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt019955 NINE MILE RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HUSON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd059846
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0JKLK LLC
IRS990/ContractorCompensationGrp/ServicesDesc0RENTS
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03173737
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-8623
IRS990/CYOtherExpensesAmt0778744
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0237750
IRS990/CYSalariesCompEmpBnftPaidAmt02148620
IRS990/CYTotalExpensesAmt02927364
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03165114
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0147163
IRS990/DeferredRevenueGrp/EOYAmt0219995
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01093
IRS990/DepreciationDepletionGrp/TotalAmt01093
IRS990/Desc0THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE EDUCATION TO CHILDREN IN GRADES K-8 THROUGH THE OPERATION OF A CALIFORNIA CHARTER SCHOOL
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt049
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02434387
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08875
IRS990/FeesForServicesAccountingGrp/TotalAmt08875
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt08667
IRS990/FeesForServicesLegalGrp/TotalAmt08667
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt065274
IRS990/FeesForServicesManagementGrp/TotalAmt065274
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt067894
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt075967
IRS990/FeesForServicesOtherGrp/TotalAmt0143861
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/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt21692
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0DIANA WHYTE
IRS990/Form990PartVIISectionAGrp/PersonNm1KIMBERLY KOENIG
IRS990/Form990PartVIISectionAGrp/PersonNm2DEBRA CRAMSIE
IRS990/Form990PartVIISectionAGrp/PersonNm3KRISTI SCHERBAUM
IRS990/Form990PartVIISectionAGrp/PersonNm4KELLIE PEEL
IRS990/Form990PartVIISectionAGrp/PersonNm5CASSIE ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm6LONI PAINE
IRS990/Form990PartVIISectionAGrp/PersonNm7Angie Sandkuhl
IRS990/Form990PartVIISectionAGrp/PersonNm8CASEY LARSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0133092
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1106922
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt242310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1SPEC ED DIR/PSY.D
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt03141698
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03165114
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt022157
IRS990/InformationTechnologyGrp/TotalAmt022157
IRS990/InsuranceGrp/ManagementAndGeneralAmt024700
IRS990/InsuranceGrp/TotalAmt024700
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0-8623
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-8623
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt032035
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021587
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020494
IRS990/LandBldgEquipCostOrOtherBssAmt052529
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE HEIGHTS CHARTER IS FOUNDED ON THE BELIEF THAT ALL CHILDREN ARE BORN WITH THE CAPACITY FOR EXCELLENCE. OUR GOAL IS TO ENABLE STUDENTS TO BECOME SELF-MOTIVATED, COMPETENT, AND LIFELONG LEARNERS. WE PROVIDE STUDENTS WITH A RIGOROUS, STANDARDS-BASED PROGRAM WITHIN A SMALL SCHOOL NURTURING ENVIRONMENT THAT INCORPORATES STRONG FAMILY AND COMMUNITY TIES. TO THIS END, WE OFFER A NON-TRADITIONAL K-8 INDEPENDENT STUDY PROGRAM, INDIVIDUALLY DESIGNED CURRICULUM AND DIRECTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01086282
IRS990/NetAssetsOrFundBalancesEOYAmt01324032
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01086282
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01324032
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0341472
IRS990/OccupancyGrp/TotalAmt0341472
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016839
IRS990/OtherAssetsTotalGrp/EOYAmt051739
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026302
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0158795
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0185097
IRS990/OtherExpensesGrp/Desc0BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1STUDENT EVENTS
IRS990/OtherExpensesGrp/Desc2COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04556
IRS990/OtherExpensesGrp/ProgramServicesAmt0104729
IRS990/OtherExpensesGrp/ProgramServicesAmt124187
IRS990/OtherExpensesGrp/ProgramServicesAmt220339
IRS990/OtherExpensesGrp/TotalAmt0104729
IRS990/OtherExpensesGrp/TotalAmt124187
IRS990/OtherExpensesGrp/TotalAmt220339
IRS990/OtherExpensesGrp/TotalAmt34556
IRS990/OtherLiabilitiesGrp/EOYAmt032287
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0217335
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01434470
IRS990/OtherSalariesAndWagesGrp/TotalAmt01651805
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019371
IRS990/PayrollTaxesGrp/ProgramServicesAmt0116945
IRS990/PayrollTaxesGrp/TotalAmt0136316
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt055293
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058541
IRS990/PrincipalOfficerNm0DIANA WHYTE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02675389
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06448
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0689871
IRS990/PYRevenuesLessExpensesAmt081948
IRS990/PYSalariesCompEmpBnftPaidAmt01910018
IRS990/PYTotalExpensesAmt02599889
IRS990/PYTotalRevenueAmt02681837
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0237750
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030669
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030669
IRS990ScheduleD/ExpensesSubtotalAmt02927364
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020494
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01366
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03165114
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020494
IRS990ScheduleD/TotalExpensesPerForm990Amt02927364
IRS990ScheduleD/TotalLiabilityAmt032287
IRS990ScheduleD/TotalRevenuePerForm990Amt03165114
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03165114
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02927364
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/ExplanationTxt0THE HEIGHTS CHARTER SCHOOL IS A PUBLIC SCHOOL. IT IS AGAINST THE LAW FOR ANY PUBLIC SCHOOL TO DISCRIMINATE IN ANY WAY, SHAPE OR FORM. A COPY OF THE BOARD POLICY IS POSTED IN A PUBLIC LOCATION AND INCLUDED WITH INFORMATION GIVEN TO PARENTS WITH THE REGISTRATION PACKET.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE DIRECTOR AND BUSINESS MANAGER. ONCE REVIEWED, IT WILL BE DISTRIBUTED TO THE BOARD MEMBERS AT A BOARD MEETING AND DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORMS ANNUALLY. THESE FORMS ARE REVIEWED BY THE BOARD AND FILED WITH THE COUNTY. MEMBERS RECEIVE BOARD TRAINING INCLUDING CONFLICT OF INTEREST RULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS INCLUDES USING COMPARABILITY DATA AND REVIEWING OTHER SALARY SCHEDULES FROM DISTRICTS/SCHOOLS OF SIMILAR SIZE. ONCE A SALARY SCHEDULE IS DRAFTED FOR THE SCHOOL, THE BOARD REVIEWS AND APPROVES THE FINAL SALARY SCHEDULE THAT THE SCHOOL WILL BE USING FOR THE COMPENSATING EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS IS THE SAME PROCESS USED TO DETERMINE COMPENSATION AND APPROVAL OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MAINTAINS ALL POLICIES REQUIRED FOR OPERATING CHARTER SCHOOLS. THESE POLICIES ARE AVAILABLE UPON REQUEST FROM THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01988846
IRS990/TotalAssetsEOYAmt02009820
IRS990/TotalAssetsGrp/BOYAmt01988846
IRS990/TotalAssetsGrp/EOYAmt02009820
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03173737
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0492977
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02434387
IRS990/TotalFunctionalExpensesGrp/TotalAmt02927364
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0902564
IRS990/TotalLiabilitiesEOYAmt0685788
IRS990/TotalLiabilitiesGrp/BOYAmt0902564
IRS990/TotalLiabilitiesGrp/EOYAmt0685788
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01086282
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01324032

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
$2,009,820
Liabilities
$685,788
Net assets
$1,324,032
Revenue
$3,165,114
Expenses
$2,927,364
Net income
$237,750
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.66$1.91$1.76$3.82$3.40$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.69$1.32$3.17$2.93$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.90$1.09$2.68$2.60$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.62$1.00$2.42$2.42$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.21$1.00$2.42$2.33$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.20$0.91$2.39$2.12$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.23$0.64$2.14$1.99$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.17$0.49$2.01$1.89$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.11$0.38$1.80$1.85$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.05$0.42$1.33$1.26$0.07
2014Summary only. Only limited summary data is available for this year.$0.36$0.01$0.35$0.95$0.72$0.23
2013Summary only. Only limited summary data is available for this year.$0.30$0.18$0.12$0.49$0.37$0.12