Civic Intelligence

Mountain View Academy

990 • Fiscal year 2022 • EIN 46-4053284

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 30, 2023

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

81st percentile

0.41x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.18x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

79th percentile

23%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$586,960

Up $110,596 (+23%) from 2021

Net Assets

Up

$347,891

Up $210,741 (+154%) from 2021

Liabilities

Down

$239,069

Down $100,145 (-30%) from 2021

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin65th percentile

Revenue

Up

$1,334,334

Up $235,068 (+21%) from 2021

Expenses

Up

$1,123,593

Up $119,707 (+12%) from 2021

Net Income

Up

$210,741

Up $115,361 (+121%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth79th 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

2022

Assets$586,960
Liabilities$239,069
Net Assets$347,891
Open 2022 Filing

Operations Trend

Revenue Growth67th 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

2022

Revenue$1,334,334
Expenses$1,123,593
Net Income$210,741
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 30, 2023
Return Version
2021v4.0
Gross Receipts
$1,334,334
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$329,667$394,789▲ $65,122
Accounts Receivable$78,393$171,921▲ $93,528
Land, Buildings, and Equipment, Net$5,104$4,083▼ $1,021
Pledges and Grants Receivable-$3,588-
Total Assets$476,363$586,960▲ $110,597
Other Assets Total$63,199$12,579▼ $50,620
Liabilities
Deferred Revenue$339,074$233,383▼ $105,691
Accounts Payable and Accrued Expenses$139$5,686▲ $5,547
Total Liabilities$339,213$239,069▼ $100,144
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$137,150$347,891▲ $210,741
Total Net Assets Fund Balance$137,150$347,891▲ $210,741
Total Liabilities and Net Assets / Fund Balance$476,363$586,960▲ $110,597

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,083$6,125$10,208
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
PactStaffingPO BOX 2164, Terrebonne, OR 97760$844,537
Revenue and Support

Revenue Composition

Contributions and Grants
$163,869
Program Service Revenue
$1,150,609
Investment Income
$2,053
Other Revenue
$17,803
All Other Contributions
$5,000
Change in Net Assets
$210,741

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,334,334
Total Revenue per Audited Statements
$1,334,334
Total Revenue per Form 990
$1,334,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,123,593
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$858,929--$858,929
Occupancy$73,197--$73,197
Information Technology$44,033--$44,033
Office Expenses$11,349--$11,349
Other Expenses$10,966--$10,966
Insurance$8,158--$8,158
Advertising$1,239--$1,239
Depreciation Depletion$1,021--$1,021
Travel$425--$425
Total Functional Expenses$1,123,593$0$0$1,123,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,123,593
Total Expenses per Audited Statements$1,123,593
Total Expenses per Form 990$1,123,593
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
2023-01-30
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
25

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 196,293 0 0 fiscal services 21,002 0 0 instructional services 641,634 0 0 total 858,929 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.”

Raw XML Appendix364 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/BOYAmt0139
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05686
IRS990/AccountsReceivableGrp/BOYAmt078393
IRS990/AccountsReceivableGrp/EOYAmt0171921
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHT.
IRS990/AdvertisingGrp/ProgramServicesAmt01239
IRS990/AdvertisingGrp/TotalAmt01239
IRS990/AllOtherContributionsAmt05000
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LOWELL SCHOOL DISTRICT
IRS990/BooksInCareOfDetail/PhoneNum05419378405
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt065 S PIONEER
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097452
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0329667
IRS990/CashNonInterestBearingGrp/EOYAmt0394789
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0844537
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 2164
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0TERREBONNE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd097760
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PACT
IRS990/ContractorCompensationGrp/ServicesDesc0STAFFING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0163869
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02053
IRS990/CYOtherExpensesAmt01123593
IRS990/CYOtherRevenueAmt017803
IRS990/CYProgramServiceRevenueAmt01150609
IRS990/CYRevenuesLessExpensesAmt0210741
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01123593
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01334334
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0339074
IRS990/DeferredRevenueGrp/EOYAmt0233383
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01021
IRS990/DepreciationDepletionGrp/TotalAmt01021
IRS990/Desc0OPERATED A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO APPROXIMATELY 142 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01123593
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0858929
IRS990/FeesForServicesOtherGrp/TotalAmt0858929
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JESSICA CARDWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1RITA FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm2BEAU GARNER
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHANIE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4STACY KELSO
IRS990/Form990PartVIISectionAGrp/PersonNm5JULIE VALENCIA
IRS990/Form990PartVIISectionAGrp/PersonNm6LAURIE CARDWELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADMINISTRATO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0158869
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01334334
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt044033
IRS990/InformationTechnologyGrp/TotalAmt044033
IRS990/InsuranceGrp/ProgramServicesAmt08158
IRS990/InsuranceGrp/TotalAmt08158
IRS990/InvestmentIncomeGrp/ExclusionAmt02053
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02053
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06125
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05104
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04083
IRS990/LandBldgEquipCostOrOtherBssAmt010208
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATE A CHARTER SCHOOL TO PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH THE EIGHT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0137150
IRS990/NetAssetsOrFundBalancesEOYAmt0347891
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0137150
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0347891
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt073197
IRS990/OccupancyGrp/TotalAmt073197
IRS990/OfficeExpensesGrp/ProgramServicesAmt011349
IRS990/OfficeExpensesGrp/TotalAmt011349
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt063199
IRS990/OtherAssetsTotalGrp/EOYAmt012579
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES & FEES
IRS990/OtherExpensesGrp/Desc2TEXTBOOKS
IRS990/OtherExpensesGrp/ProgramServicesAmt0101611
IRS990/OtherExpensesGrp/ProgramServicesAmt112665
IRS990/OtherExpensesGrp/ProgramServicesAmt210966
IRS990/OtherExpensesGrp/TotalAmt0101611
IRS990/OtherExpensesGrp/TotalAmt112665
IRS990/OtherExpensesGrp/TotalAmt210966
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017803
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017803
IRS990/OtherRevenueTotalAmt017803
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03588
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LAURIE CARDWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ODE STATE SCHOOL FUND
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc2PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01088299
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135610
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01088299
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt090619
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02545
IRS990/PYOtherExpensesAmt01003886
IRS990/PYOtherRevenueAmt018932
IRS990/PYProgramServiceRevenueAmt0987170
IRS990/PYRevenuesLessExpensesAmt095380
IRS990/PYTotalExpensesAmt01003886
IRS990/PYTotalRevenueAmt01099266
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0210741
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01150609
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04083
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06125
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010208
IRS990ScheduleD/ExpensesSubtotalAmt01123593
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01334334
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/TotalBookValueLandBuildingsAmt04083
IRS990ScheduleD/TotalExpensesPerForm990Amt01123593
IRS990ScheduleD/TotalRevenuePerForm990Amt01334334
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01334334
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01123593
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 196,293 0 0 FISCAL SERVICES 21,002 0 0 INSTRUCTIONAL SERVICES 641,634 0 0 TOTAL 858,929 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/TotalAssetsBOYAmt0476363
IRS990/TotalAssetsEOYAmt0586960
IRS990/TotalAssetsGrp/BOYAmt0476363
IRS990/TotalAssetsGrp/EOYAmt0586960
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0163869
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01123593
IRS990/TotalFunctionalExpensesGrp/TotalAmt01123593
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0339213
IRS990/TotalLiabilitiesEOYAmt0239069
IRS990/TotalLiabilitiesGrp/BOYAmt0339213
IRS990/TotalLiabilitiesGrp/EOYAmt0239069
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137150
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0347891
IRS990/TotalProgramServiceExpensesAmt01123593
IRS990/TotalProgramServiceRevenueAmt01150609
IRS990/TotalRevenueGrp/ExclusionAmt02053
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01168412
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01334334
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0476363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0586960
IRS990/TravelGrp/ProgramServicesAmt0425
IRS990/TravelGrp/TotalAmt0425
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://MTVIEWACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE VALENCIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05419378405
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-30
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/PreparationDt02023-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLEN O KEARNS CPA
ReturnHeader/ReturnTs02023-02-09T19:42:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JULIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0VALENCIA
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$586,960
Liabilities
$239,069
Net assets
$347,891
Revenue
$1,334,334
Expenses
$1,123,593
Net income
$210,741
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