Civic Intelligence

Mountain View Academy

990 • Fiscal year 2024 • EIN 46-4053284

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 22, 2025

45 S Moss StreetLowell, OR 97452

(541) 973-8405

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

6.6%

Higher net margin than 54% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

0.3%

Faster asset growth than 38% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-5.9%

Faster revenue growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$871,681

Up $2,830 (+0.3%) from 2023

Net Assets

Up

$814,965

Up $90,092 (+12%) from 2023

Liabilities

Down

$56,716

Down $87,262 (-61%) from 2023

Revenue

Down

$1,369,236

Down $85,460 (-5.9%) from 2023

Expenses

Up

$1,279,144

Up $201,430 (+19%) from 2023

Net Income

Down

$90,092

Down $286,890 (-76%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$871,681
Liabilities$56,716
Net Assets$814,965

Operations Trend

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

2024

Revenue$1,369,236
Expenses$1,279,144
Net Income$90,092
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 22, 2025
Return Version
2023v6.0
Gross Receipts
$1,369,236
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$503,372$630,778▲ $127,406
Cash and Non-Interest-Bearing Accounts$239,219$198,408▼ $40,811
Accounts Receivable$106,179$40,454▼ $65,725
Pledges and Grants Receivable$17,019$0▼ $17,019
Land, Buildings, and Equipment, Net$3,062$2,041▼ $1,021
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$868,851$871,681▲ $2,830
Other Assets Total-$0-
Liabilities
Deferred Revenue$27,880$29,857▲ $1,977
Other Liabilities$100,548$15,923▼ $84,625
Accounts Payable and Accrued Expenses$15,550$10,936▼ $4,614
Total Liabilities$143,978$56,716▼ $87,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$724,873$814,965▲ $90,092
Total Net Assets Fund Balance$724,873$814,965▲ $90,092
Total Liabilities and Net Assets / Fund Balance$868,851$871,681▲ $2,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,041$8,167$10,208
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julie ValenciaChairman
Beau GarnerVice President
Amber BurtonDirector
Jessica CardwellDirector
Laurie CardwellDirector
Stacy KelsoDirector
Stephanie JohnsonDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
PactStaffingPO BOX 2164, Terrebonne, OR 97760-
Revenue and Support

Revenue Composition

Contributions and Grants
$145,985
Program Service Revenue
$1,195,845
Investment Income
$27,406
Other Revenue
$0
All Other Contributions
$23,841
Change in Net Assets
$90,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,369,236
Total Revenue per Audited Statements
$1,369,236
Total Revenue per Form 990
$1,369,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$900,186
Other Expenses$378,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$839,925--$839,925
Current Officers, Directors, Trustees, and Key Employees$147,094--$147,094
Fees for Services Accounting$87,595--$87,595
Occupancy$78,626--$78,626
Fees for Services Other$51,677--$51,677
Insurance$12,586--$12,586
Other Expenses$12,009--$12,009
Office Expenses$11,465--$11,465
Information Technology$7,847--$7,847
Travel$6,727--$6,727
Depreciation Depletion$1,021--$1,021
Advertising$140--$140
Pension Plan Contributions$-86,833--$-86,833
Total Functional Expenses$1,279,144$0$0$1,279,144

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,279,144
Total Expenses per Audited Statements$1,279,144
Total Expenses per Form 990$1,279,144
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflow Pension$15,923
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Line 11B -

Organization's process to review form 990 mountain view academy's form 990 is reviewed by the board of directors prior to fiiling.

Form 990, Part VI, Line 15A

Compensation process for top official board of directors reviews the administration's compensation and benefits annually.

Form 990, Part VI, Line 19 -

Governing documents disclosure explanation mountain view academy's governing documents are made available upon request at the academy's adiminstration office.

Filing and Contact Details

Filer

Filer Name
Mountain View Academy
EIN
46-4053284
Phone
5419738405
Address
45 S MOSS STREET, LOWELL, OR 97452

Signing Officer

Name
Jessica Cardwell
Title
Director
Signed
2025-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Cardwell
Formed
2014
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Umpqua Valley Financial LLC
Address
171 NE Exchange Ave, Roseburg, OR 97470
Preparer
Ashraf Lakhani Farishta
Phone
5416778100
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Part x - fin 48 footnote the organization is exempt from income taxes under section 501c3 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 501c3 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 managements estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits. Generally, the academy is subject to examination by u.s. Federal and state income tax authorities for three years from the filing of a tax return.

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IRS990/PensionPlanContributionsGrp/TotalAmt0-86833
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017019
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IRS990/PrincipalOfficerNm0JESSICA CARDWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ODE SCHOOL SUPPORT FUND
IRS990/ProgramServiceRevenueGrp/Desc1PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01138793
IRS990/ProgramServiceRevenueGrp/ExclusionAmt16733
IRS990/ProgramServiceRevenueGrp/ExclusionAmt250319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01138793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt250319
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0178087
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012110
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0332168
IRS990/PYProgramServiceRevenueAmt01264499
IRS990/PYRevenuesLessExpensesAmt0376982
IRS990/PYSalariesCompEmpBnftPaidAmt0745546
IRS990/PYTotalExpensesAmt01077714
IRS990/PYTotalRevenueAmt01454696
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt090092
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01369236
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0630778
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02041
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08167
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010208
IRS990ScheduleD/ExpensesSubtotalAmt01279144
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOW PENSION
IRS990ScheduleD/RevenueSubtotalAmt01369236
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X - FIN 48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501C3 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 501C3 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 MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. GENERALLY, THE ACADEMY IS SUBJECT TO EXAMINATION BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt01279144
IRS990ScheduleD/TotalLiabilityAmt015923
IRS990ScheduleD/TotalRevenuePerForm990Amt01369236
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01369236
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01279144
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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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/ExplanationTxt1SCH E - FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION MOUNTAIN 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 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 MOUNTAIN VIEW ACADEMY'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FIILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR TOP OFFICIAL BOARD OF DIRECTORS REVIEWS THE ADMINISTRATION'S COMPENSATION AND BENEFITS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION MOUNTAIN VIEW ACADEMY'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ACADEMY'S ADIMINSTRATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 11B -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINE 19 -
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01279144
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt01223251
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01369236
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0868851
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871681
IRS990/TravelGrp/ProgramServicesAmt06727
IRS990/TravelGrp/TotalAmt06727
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt045 S MOSS STREET
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097452
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MTVIEWACADEMY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA CARDWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0464053284

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