Civic Intelligence

Mountain View Academy

990 • Fiscal year 2020 • EIN 46-4053284

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 20, 2021

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

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.48x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

51st percentile

6.5%

Higher net margin than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

5th percentile

-28%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-15%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$496,915

Down $191,042 (-28%) from 2019

Net Assets

Up

$41,770

Up $62,002 (+306%) from 2019

Liabilities

Down

$455,145

Down $253,044 (-36%) from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin51st percentile

Revenue

Down

$956,261

Down $164,642 (-15%) from 2019

Expenses

Down

$894,260

Down $259,481 (-22%) from 2019

Net Income

Up

$62,001

Up $94,839 (+289%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth5th 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

2020

Assets$496,915
Liabilities$455,145
Net Assets$41,770
Open 2020 Filing

Operations Trend

Revenue Growth32nd 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

2020

Revenue$956,261
Expenses$894,260
Net Income$62,001
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 20, 2021
Return Version
2019v5.0
Gross Receipts
$956,261
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$307,809$354,950▲ $47,141
Pledges and Grants Receivable$20,097--
Land, Buildings, and Equipment, Net$7,146$6,125▼ $1,021
Total Assets$687,958$496,915▼ $191,043
Other Assets Total$352,906$135,840▼ $217,066
Liabilities
Other Liabilities$532,135--
Deferred Revenue$172,808$452,283▲ $279,475
Accounts Payable and Accrued Expenses$3,246$2,862▼ $384
Total Liabilities$708,189$455,145▼ $253,044
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-20,231$41,770▲ $62,001
Total Net Assets Fund Balance$-20,231$41,770▲ $62,001
Total Liabilities and Net Assets / Fund Balance$687,958$496,915▼ $191,043

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,125$4,083$10,208
Other Assets Org$135,840--
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Julie ValenciaChair
Beau GarnerVice Chair
Laurie CardwellDirector
Rita FisherDirector
Stacy KelsoDirector
Jessica CardwellAdministrato
Julie CurrySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
PactStaffingPO BOX 2164, Terrebonne, OR 97760$751,741
Revenue and Support

Revenue Composition

Contributions and Grants
$632
Program Service Revenue
$925,667
Investment Income
$5,802
Other Revenue
$24,160
All Other Contributions
$632
Change in Net Assets
$62,001

Audited Revenue Reconciliation

Revenue per Audited Statements
$956,261
Total Revenue per Audited Statements
$956,261
Total Revenue per Form 990
$956,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$894,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$737,021--$737,021
Occupancy$45,309--$45,309
Information Technology$17,685--$17,685
Office Expenses$8,166--$8,166
Other Expenses$6,572--$6,572
Insurance$6,229--$6,229
Travel$5,633--$5,633
Advertising$1,459--$1,459
Depreciation Depletion$1,021--$1,021
Total Functional Expenses$894,260$0$0$894,260

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$894,260
Total Expenses per Audited Statements$894,260
Total Expenses per Form 990$894,260
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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
2021-01-20
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
0
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 166,993 0 0 fiscal services 20,115 0 0 instructional services 549,913 0 0 total 737,021 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code. This tax-exempt status can be revoked by the internal revenue service as a result of direct violations of laws and regulations governing 501(c)(3) organizations. The organization's operating policy requires strict adherence to these laws and regulations in order to maintain its tax-exempt status. Management's policy is to engage in activities related to their exempt purpose. Management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 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. The organization is subject to examination by federal and state income tax authorities for three years from the filing of a tax return.”

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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/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 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. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06125
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0135840
IRS990ScheduleD/TotalExpensesPerForm990Amt0894260
IRS990ScheduleD/TotalRevenuePerForm990Amt0956261
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0956261
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0894260
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/ExplanationTxt0MOUNTAIN VIEW ACADEMY DOES NOT DISCRIMINATE 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 166,993 0 0 FISCAL SERVICES 20,115 0 0 INSTRUCTIONAL SERVICES 549,913 0 0 TOTAL 737,021 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0687958
IRS990/TotalAssetsEOYAmt0496915
IRS990/TotalAssetsGrp/BOYAmt0687958
IRS990/TotalAssetsGrp/EOYAmt0496915
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0632
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0894260
IRS990/TotalFunctionalExpensesGrp/TotalAmt0894260
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0708189
IRS990/TotalLiabilitiesEOYAmt0455145
IRS990/TotalLiabilitiesGrp/BOYAmt0708189
IRS990/TotalLiabilitiesGrp/EOYAmt0455145
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-20231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041770
IRS990/TotalProgramServiceExpensesAmt0894260
IRS990/TotalProgramServiceRevenueAmt0925667
IRS990/TotalRevenueGrp/ExclusionAmt05802
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0949827
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0956261
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0687958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0496915
IRS990/TravelGrp/ProgramServicesAmt05633
IRS990/TravelGrp/TotalAmt05633
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://MTVIEWACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE VALENCIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05419378405
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0464053284
ReturnHeader/Filer/USAddress/AddressLine1Txt065 S PIONEER ST
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097452
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/PreparationDt02021-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLEN O KEARNS CPA
ReturnHeader/ReturnTs02021-03-10T10:13:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$496,915
Liabilities
$455,145
Net assets
$41,770
Revenue
$956,261
Expenses
$894,260
Net income
$62,001
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