Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Down$476,364
Down $20,551 (-4.1%) from 2020
Net Assets
Up$137,150
Up $95,380 (+228%) from 2020
Liabilities
Down$339,214
Down $115,931 (-25%) from 2020
Revenue
Up$1,099,266
Up $143,005 (+15%) from 2020
Expenses
Up$1,003,886
Up $109,626 (+12%) from 2020
Net Income
Up$95,380
Up $33,379 (+54%) from 2020
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $354,950 | $329,668 | ▼ $25,282 |
| Accounts Receivable | - | $78,393 | - |
| Land, Buildings, and Equipment, Net | $6,125 | $5,104 | ▼ $1,021 |
| Total Assets | $496,915 | $476,364 | ▼ $20,551 |
| Other Assets Total | $135,840 | $63,199 | ▼ $72,641 |
| Liabilities | |||
| Deferred Revenue | $452,283 | $339,074 | ▼ $113,209 |
| Accounts Payable and Accrued Expenses | $2,862 | $140 | ▼ $2,722 |
| Total Liabilities | $455,145 | $339,214 | ▼ $115,931 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $41,770 | $137,150 | ▲ $95,380 |
| Total Net Assets Fund Balance | $41,770 | $137,150 | ▲ $95,380 |
| Total Liabilities and Net Assets / Fund Balance | $496,915 | $476,364 | ▼ $20,551 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,104 | $5,104 | $10,208 |
| Other Assets Org | $63,199 | - | - |
| Name | Title |
|---|---|
| Julie Valencia | Chair |
| Beau Garner | Vice Chair |
| Rita Fisher | Director |
| Stacy Kelso | Director |
| Stephanie Johnson | Director |
| Jessica Cardwell | Administrato |
| Laurie Cardwell | Administrato |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Pact | Staffing | PO BOX 2164, Terrebonne, OR 97760 | $986,635 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,003,886 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $803,326 | - | - | $803,326 |
| Occupancy | $61,287 | - | - | $61,287 |
| Information Technology | $22,315 | - | - | $22,315 |
| Office Expenses | $10,061 | - | - | $10,061 |
| Insurance | $7,032 | - | - | $7,032 |
| Other Expenses | $6,694 | - | - | $6,694 |
| Advertising | $1,039 | - | - | $1,039 |
| Depreciation Depletion | $1,021 | - | - | $1,021 |
| Travel | $91 | - | - | $91 |
| Total Functional Expenses | $1,003,886 | $0 | $0 | $1,003,886 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,003,886 |
| Total Expenses per Audited Statements | $1,003,886 |
| Total Expenses per Form 990 | $1,003,886 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Mountain view academy's form 990 is reviewed by the board of directors prior to filing.”
“The board of directors reviews the administration's compensation and benefits annually.”
“Mountain view academy's governing documents are made available upon request at the academy's administration office.”
“Administrative services 197,551 0 0 fiscal services 20,659 0 0 instructional services 585,116 0 0 total 803,326 0 0”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2862 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 140 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 78393 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHT. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1039 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1039 |
| IRS990/AllOtherContributionsAmt | 0 | 36 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LOWELL SCHOOL DISTRICT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5419378405 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 65 S PIONEER |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOWELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97452 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 354950 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 329668 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 986635 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 2164 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | TERREBONNE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 97760 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PACT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | STAFFING |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 90619 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2545 |
| IRS990/CYOtherExpensesAmt | 0 | 1003886 |
| IRS990/CYOtherRevenueAmt | 0 | 18932 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 987170 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 95380 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1003886 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1099266 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 452283 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 339074 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1021 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1021 |
| IRS990/Desc | 0 | OPERATED A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO APPROXIMATELY 140 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1003886 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 803326 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 803326 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 14.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RITA FISHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BEAU GARNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHANIE JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STACY KELSO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JULIE VALENCIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JESSICA CARDWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LAURIE CARDWELL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ADMINISTRATO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ADMINISTRATO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 90583 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1099266 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 22315 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22315 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7032 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7032 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2545 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2545 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5104 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6125 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5104 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10208 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OPERATE A CHARTER SCHOOL TO PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH THE EIGHT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 41770 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 137150 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 41770 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 137150 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 61287 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 61287 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10061 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10061 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 135840 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 63199 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | TEXTBOOKS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 81840 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9180 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6694 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 81840 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9180 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6694 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18932 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 18932 |
| IRS990/OtherRevenueTotalAmt | 0 | 18932 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | LAURIE CARDWELL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ODE STATE SCHOOL FUND |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STUDENT ACTIVITY FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PRESCHOOL TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 934037 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 37908 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15225 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 934037 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 37908 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15225 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 632 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 5802 |
| IRS990/PYOtherExpensesAmt | 0 | 894260 |
| IRS990/PYOtherRevenueAmt | 0 | 24160 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 925667 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 62001 |
| IRS990/PYTotalExpensesAmt | 0 | 894260 |
| IRS990/PYTotalRevenueAmt | 0 | 956261 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 95380 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 987170 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5104 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5104 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10208 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1003886 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 63199 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOWS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1099266 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5104 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 63199 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1003886 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1099266 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1099266 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1003886 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | MOUNTAIN 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/ExplanationTxt | 1 | MOUNTAIN VIEW ACADEMY RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF EDUCATION PASSED THROUGH LOWELL SCHOOL DISTRICT NO. 71. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MOUNTAIN VIEW ACADEMY'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS REVIEWS THE ADMINISTRATION'S COMPENSATION AND BENEFITS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MOUNTAIN VIEW ACADEMY'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ACADEMY'S ADMINISTRATION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ADMINISTRATIVE SERVICES 197,551 0 0 FISCAL SERVICES 20,659 0 0 INSTRUCTIONAL SERVICES 585,116 0 0 TOTAL 803,326 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 496915 |
| IRS990/TotalAssetsEOYAmt | 0 | 476364 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 496915 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 476364 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 90619 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1003886 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1003886 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 455145 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 339214 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 455145 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 339214 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 41770 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 137150 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1003886 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 987170 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2545 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1006102 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1099266 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 496915 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 476364 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 91 |
| IRS990/TravelGrp/TotalAmt | 0 | 91 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://MTVIEWACADEMY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JULIE VALENCIA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5419378405 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-02-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MOUNTAIN VIEW ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOUN |
| ReturnHeader/Filer/EIN | 0 | 464053284 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 65 S PIONEER ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOWELL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97452 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454207980 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCUITY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1072 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALBANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 973210415 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5412235555 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-02-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GLEN O KEARNS CPA |
| ReturnHeader/ReturnTs | 0 | 2022-03-25T10:37:29-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JULIE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | VALENCIA |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-06-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.