Civic Intelligence

Mountain View Academy

990 • Fiscal year 2018 • EIN 46-4053284

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 23, 2019

Organization ProfileMTVIEWACADEMY.ORG
65 S Pioneer StLowell, OR 97452

(541) 937-8405

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.98x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

0.68x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

22nd percentile

-9.1%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$46,369

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

92nd percentile

74%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$665,592

Up $283,946 (+74%) from 2017

Net Assets

Down

$12,606

Down $87,071 (-87%) from 2017

Liabilities

Up

$652,986

Up $371,017 (+132%) from 2017

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin22nd percentile

Revenue

Down

$959,567

Down $125,162 (-12%) from 2017

Expenses

Down

$1,046,638

Down $37,294 (-3.4%) from 2017

Net Income

Down

-$87,071

Down $87,868 (-11025%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$1.0M$500K$0-$500KAssets 2015: $78,571Liabilities 2015: $61,846Net Assets 2015: $16,7252015Assets 2016: $200,017Liabilities 2016: $101,137Net Assets 2016: $98,8802016Assets 2017: $381,646Liabilities 2017: $281,969Net Assets 2017: $99,6772017Assets 2018: $665,592Liabilities 2018: $652,986Net Assets 2018: $12,6062018Assets 2019: $687,957Liabilities 2019: $708,189Net Assets 2019: -$20,2322019Assets 2020: $496,915Liabilities 2020: $455,145Net Assets 2020: $41,7702020Assets 2021: $476,364Liabilities 2021: $339,214Net Assets 2021: $137,1502021Assets 2022: $586,960Liabilities 2022: $239,069Net Assets 2022: $347,8912022Assets 2023: $868,851Liabilities 2023: $143,978Net Assets 2023: $724,8732023Assets 2024: $871,681Liabilities 2024: $56,716Net Assets 2024: $814,9652024Assets 2025: $860,272Liabilities 2025: $30,110Net Assets 2025: $830,1622025

Highlighted filing

2018

Assets$665,592
Liabilities$652,986
Net Assets$12,606
Open 2018 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $530,117Expenses 2015: $515,382Net Income 2015: $14,7352015Revenue 2016: $799,670Expenses 2016: $758,769Net Income 2016: $40,9012016Revenue 2017: $1,084,729Expenses 2017: $1,083,932Net Income 2017: $7972017Revenue 2018: $959,567Expenses 2018: $1,046,638Net Income 2018: -$87,0712018Revenue 2019: $1,120,903Expenses 2019: $1,153,741Net Income 2019: -$32,8382019Revenue 2020: $956,261Expenses 2020: $894,260Net Income 2020: $62,0012020Revenue 2021: $1,099,266Expenses 2021: $1,003,886Net Income 2021: $95,3802021Revenue 2022: $1,334,334Expenses 2022: $1,123,593Net Income 2022: $210,7412022Revenue 2023: $1,454,696Expenses 2023: $1,077,714Net Income 2023: $376,9822023Revenue 2024: $1,369,236Expenses 2024: $1,279,144Net Income 2024: $90,0922024Revenue 2025: $1,414,921Expenses 2025: $1,399,724Net Income 2025: $15,1972025

Highlighted filing

2018

Revenue$959,567
Expenses$1,046,638
Net Income-$87,071
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 23, 2019
Return Version
2017v2.3
Gross Receipts
$959,567
Mission and Program Overview

Mission

Operation of a charter school providing educational services to students in grades kindergarten throught eight.

Operation of a charter school providing educational services to students in grades kindergarten through eight.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,061$219,454▲ $149,393
Pledges and Grants Receivable$24,995--
Land, Buildings, and Equipment, Net$9,187$8,166▼ $1,021
Accounts Receivable$2,237$1,000▼ $1,237
Total Assets$381,646$665,592▲ $283,946
Other Assets Total$275,166$436,972▲ $161,806
Liabilities
Other Liabilities$252,426$585,489▲ $333,063
Deferred Revenue$25,342$48,841▲ $23,499
Accounts Payable and Accrued Expenses$4,201$18,656▲ $14,455
Total Liabilities$281,969$652,986▲ $371,017
Net Assets / Fund Balance
Unrestricted Net Assets$99,677$12,606▼ $87,071
Total Net Assets Fund Balance$99,677$12,606▼ $87,071
Total Liabilities and Net Assets / Fund Balance$381,646$665,592▲ $283,946

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$436,972--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleBaseOtherTotal
Laurie CardwellAdministrato$31,700$14,669$46,369

Board Members and Trustees

NameTitle
Julie ValenciaChair
Beau GarnerVice Chair
Chris CurryDirector
Julie CurryDirector
Stacy KelsoDirector
Rita FisherSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
PactStaffingPO BOX 2164, Terrebonne, OR 97760$552,117
Revenue and Support

Revenue Composition

Contributions and Grants
$70,535
Program Service Revenue
$888,609
Investment Income
$34
Other Revenue
$389
All Other Contributions
$23,271
Change in Net Assets
$-87,071

Audited Revenue Reconciliation

Revenue per Audited Statements
$959,567
Total Revenue per Audited Statements
$959,567
Total Revenue per Form 990
$959,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,083
Salaries, Compensation, and Employee Benefits$239,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$573,071--$573,071
Other Salaries and Wages$196,831--$196,831
Occupancy$77,784--$77,784
Current Officers, Directors, Trustees, and Key Employees$31,700--$31,700
Information Technology$18,909--$18,909
Other Employee Benefits$6,653--$6,653
Travel$6,447--$6,447
Insurance$6,300--$6,300
Office Expenses$6,204--$6,204
Other Expenses$4,039--$4,039
Advertising$3,200--$3,200
Payroll Taxes$2,767--$2,767
Pension Plan Contributions$1,604--$1,604
Depreciation Depletion$1,021--$1,021
All Other Expenses$710--$710
Total Functional Expenses$1,046,638$0$0$1,046,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,046,638
Total Expenses per Audited Statements$1,046,638
Total Expenses per Form 990$1,046,638
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$585,489
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“Mountain view academy's form 990 is reviewed by the board of directors prior to filing.”

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

“The board of directors reviews the administration's compensation and benefits annually.”

Form 990, Page 6, Part VI, Line 19

“Mountain view academy's governing documents are made available upon request at the academy's administration office.”

Filing and Contact Details

Filer

Filer Name
Mountain View Academy
EIN
46-4053284
Address
65 S PIONEER ST, LOWELL, OR 97452

Signing Officer

Name
Julie Valencia
Title
Chair
Phone
5419378405
Signed
2019-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Cardwell
Formed
2014
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
100

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Glen O Kearns CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Administrative services 90,549 0 0 fiscal services 20,398 0 0 instructional services 462,124 0 0 total 573,071 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management evaluates tax positions annually based on guidance in financial accounting standards board (fasb) accounting standards codification (asc) section 740. Fasb asc section 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. The organization presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740. FASB ASC SECTION 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0436972
IRS990ScheduleD/TotalExpensesPerForm990Amt01046638
IRS990ScheduleD/TotalLiabilityAmt0585489
IRS990ScheduleD/TotalRevenuePerForm990Amt0959567
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0959567
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01046638
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN VIEW ACADEMY DOES NOT DESCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIP, ATHLETIC, AND OTHER ACADEMY ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MOUNTAIN VIEW ACADEMY RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF EDUCATION PASSED THROUGH LOWELL SCHOOL DISTRICT NO. 71.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN VIEW ACADEMY'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE ADMINISTRATION'S COMPENSATION AND BENEFITS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MOUNTAIN VIEW ACADEMY'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ACADEMY'S ADMINISTRATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINISTRATIVE SERVICES 90,549 0 0 FISCAL SERVICES 20,398 0 0 INSTRUCTIONAL SERVICES 462,124 0 0 TOTAL 573,071 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0381646
IRS990/TotalAssetsEOYAmt0665592
IRS990/TotalAssetsGrp/BOYAmt0381646
IRS990/TotalAssetsGrp/EOYAmt0665592
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt070535
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01046638
IRS990/TotalFunctionalExpensesGrp/TotalAmt01046638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0281969
IRS990/TotalLiabilitiesEOYAmt0652986
IRS990/TotalLiabilitiesGrp/BOYAmt0281969
IRS990/TotalLiabilitiesGrp/EOYAmt0652986
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099677
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012606
IRS990/TotalOtherCompensationAmt014669
IRS990/TotalProgramServiceExpensesAmt01046638
IRS990/TotalProgramServiceRevenueAmt0888609
IRS990/TotalReportableCompFromOrgAmt031700
IRS990/TotalRevenueGrp/ExclusionAmt034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0888998
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0959567
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0381646
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0665592
IRS990/TravelGrp/ProgramServicesAmt06447
IRS990/TravelGrp/TotalAmt06447
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt099677
IRS990/UnrestrictedNetAssetsGrp/EOYAmt012606
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://MTVIEWACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE VALENCIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05419378405
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-02-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:51:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454207980
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCUITY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1072
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973210415
ReturnHeader/PreparerPersonGrp/PhoneNum05412235555
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLEN O KEARNS CPA
ReturnHeader/ReturnTs02019-02-05T10:51:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$665,592
Liabilities
$652,986
Net assets
$12,606
Revenue
$959,567
Expenses
$1,046,638
Net income
-$87,071
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$1.41$1.40$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.06$0.81$1.37$1.28$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.14$0.72$1.45$1.08$0.38
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.24$0.35$1.33$1.12$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.34$0.14$1.10$1.00$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.46$0.04$0.96$0.89$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.71$0.02$1.12$1.15$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.65$0.01$0.96$1.05$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.28$0.10$1.08$1.08$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.10$0.10$0.80$0.76$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.06$0.02$0.53$0.52$0.01