Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2024 • EIN 46-4053284
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
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
Operation of a charter school providing educational services to students in grades kindergarten throught eight.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,041 | $8,167 | $10,208 |
| Name | Title |
|---|---|
| Julie Valencia | Chairman |
| Beau Garner | Vice President |
| Amber Burton | Director |
| Jessica Cardwell | Director |
| Laurie Cardwell | Director |
| Stacy Kelso | Director |
| Stephanie Johnson | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Pact | Staffing | PO BOX 2164, Terrebonne, OR 97760 | - |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,279,144 |
| Total Expenses per Audited Statements | $1,279,144 |
| Total Expenses per Form 990 | $1,279,144 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Deferred Inflow Pension | $15,923 |
“No review was or will be conducted.”
“No documents available to the public.”
“Organization's process to review form 990 mountain view academy's form 990 is reviewed by the board of directors prior to fiiling.”
“Compensation process for top official board of directors reviews the administration's compensation and benefits annually.”
“Governing documents disclosure explanation mountain view academy's governing documents are made available upon request at the academy's adiminstration office.”
“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.”
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 | 15550 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10936 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 106179 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 40454 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGHT EIGHT. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 140 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 140 |
| IRS990/AllOtherContributionsAmt | 0 | 23841 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LOWELL SCHOOL DISTRICT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5419378405 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 45 S MOSS STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOWELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97542 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 239219 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 198408 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 147094 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 147094 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| 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 | 145985 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 27406 |
| IRS990/CYOtherExpensesAmt | 0 | 378958 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1195845 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 90092 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 900186 |
| IRS990/CYTotalExpensesAmt | 0 | 1279144 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1369236 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 27880 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29857 |
| 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 APPROXMIATELY 90 STUDENTS IN GRADES KINDERGARTEN THROUGHT 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 | 1279144 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 87595 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 87595 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 51677 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 51677 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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 | JESSICA CARDWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | AMBER BURTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BEAU GARNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEPHANIE JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STACY KELSO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JULIE VALENCIA |
| 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 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| 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 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 122144 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1369236 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 7847 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7847 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12586 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12586 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 27406 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27406 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8167 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3062 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2041 |
| 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 | OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGHT EIGHT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 724873 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 814965 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 724873 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 814965 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 78626 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 78626 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11465 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11465 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | TEXTBOOKS AND CURRICULUM |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 95029 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 14236 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 12009 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 95029 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14236 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12009 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 100548 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15923 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 839925 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 839925 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | -86833 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | -86833 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 17019 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JESSICA CARDWELL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ODE SCHOOL SUPPORT FUND |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PRESCHOOL TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | STUDENT ACTIVITY FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 1138793 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 6733 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 50319 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| 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 | SCH 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/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 MOUNTAIN VIEW ACADEMY'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FIILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION PROCESS FOR TOP OFFICIAL BOARD OF DIRECTORS REVIEWS THE ADMINISTRATION'S COMPENSATION AND BENEFITS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION MOUNTAIN VIEW ACADEMY'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ACADEMY'S ADIMINSTRATION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, LINE 11B - |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, LINE 19 - |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JESSICA CARDWELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-22 |
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| ReturnHeader/Filer/EIN | 0 | 464053284 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.