Civic Intelligence

Roots Charter High School

990 • Fiscal year 2022 • EIN 47-1365586

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 15, 2023

2250 S 1300 W Ste CWest Valley City, UT 84119

(385) 715-2591

Siviq Scores

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

Liabilities / Assets

69th percentile

0.21x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.07x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

59th percentile

12%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

80th percentile

$134,291

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

48th percentile

4.4%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Up

$991,543

Up $214,860 (+28%) from 2021

Net Assets

Up

$781,083

Up $383,607 (+97%) from 2021

Liabilities

Down

$210,460

Down $168,747 (-44%) from 2021

Revenue

Up

$3,210,818

Up $134,514 (+4.4%) from 2021

Expenses

Down

$2,827,211

Down $65,171 (-2.3%) from 2021

Net Income

Up

$383,607

Up $199,685 (+109%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2015: $37,496Liabilities 2015: $7,561Net Assets 2015: $29,9352015Assets 2016: $116,892Liabilities 2016: $302,696Net Assets 2016: -$185,8042016Assets 2017: $118,681Liabilities 2017: $217,787Net Assets 2017: -$99,1062017Assets 2018: $183,752Liabilities 2018: $235,635Net Assets 2018: -$51,8832018Assets 2019: $225,426Liabilities 2019: $156,461Net Assets 2019: $68,9652019Assets 2020: $591,492Liabilities 2020: $377,938Net Assets 2020: $213,5542020Assets 2021: $776,683Liabilities 2021: $379,207Net Assets 2021: $397,4762021Assets 2022: $991,543Liabilities 2022: $210,460Net Assets 2022: $781,0832022Assets 2023: $1,003,630Liabilities 2023: $225,828Net Assets 2023: $777,8022023Assets 2024: $802,638Liabilities 2024: $225,798Net Assets 2024: $576,8402024Assets 2025: $722,468Liabilities 2025: $257,574Net Assets 2025: $464,8942025

Highlighted filing

2022

Assets$991,543
Liabilities$210,460
Net Assets$781,083

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $278,339Expenses 2015: $248,404Net Income 2015: $29,9352015Revenue 2016: $1,348,893Expenses 2016: $1,398,311Net Income 2016: -$49,4182016Revenue 2017: $1,421,829Expenses 2017: $1,335,131Net Income 2017: $86,6982017Revenue 2018: $1,767,178Expenses 2018: $1,719,955Net Income 2018: $47,2232018Revenue 2019: $1,893,600Expenses 2019: $1,772,752Net Income 2019: $120,8482019Revenue 2020: $2,331,039Expenses 2020: $2,186,452Net Income 2020: $144,5872020Revenue 2021: $3,076,304Expenses 2021: $2,892,382Net Income 2021: $183,9222021Revenue 2022: $3,210,818Expenses 2022: $2,827,211Net Income 2022: $383,6072022Revenue 2023: $3,130,137Expenses 2023: $3,133,418Net Income 2023: -$3,2812023Revenue 2024: $3,367,194Expenses 2024: $3,568,156Net Income 2024: -$200,9622024Revenue 2025: $3,596,564Expenses 2025: $3,708,510Net Income 2025: -$111,9462025

Highlighted filing

2022

Revenue$3,210,818
Expenses$2,827,211
Net Income$383,607
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 15, 2023
Return Version
2021v4.2
Gross Receipts
$3,210,818
Mission and Program Overview

Mission

Roots charter high school targets students in the greater west valley city area and instill them with the knowledge, skills and ability to live healthy, productive and sustainable lives. Graduates are proficient in math and reading and well prepared for post-secondary education through authentic learning that develops ecological literacy, academic accomplishment, strong character, and a commitment to community.

Prepare students for college by teaching them to accomplish difficult tasks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$421,936-
Accounts Receivable$335,637--
Savings and Temporary Cash Investments$213,739$328,880▲ $115,141
Cash and Non-Interest-Bearing Accounts$162,871$186,395▲ $23,524
Land, Buildings, and Equipment, Net$60,931$50,827▼ $10,104
Prepaid Expenses and Deferred Charges$3,505$3,505→ $0
Total Assets$776,683$991,543▲ $214,860
Liabilities
Mortgage Notes Payable Secured by Investment Property$220,300$0▼ $220,300
Accounts Payable and Accrued Expenses$158,907$210,460▲ $51,553
Total Liabilities$379,207$210,460▼ $168,747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$198,980$544,099▲ $345,119
Net Assets With Donor Restrictions$198,496$236,984▲ $38,488
Total Net Assets Fund Balance$397,476$781,083▲ $383,607
Total Liabilities and Net Assets / Fund Balance$776,683$991,543▲ $214,860

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,827$70,033$120,860
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tyler BastianDirectorFT$118,621$15,670$134,291

Board Members and Trustees

NameTitle
Dan CaffeeBoard Chair
Erik WorkmanBoard Member
Halen SeevinckBoard Member
Nate MorganBoard Secretary
Gretchen FullerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,152,382
Program Service Revenue
$58,295
Investment Income
$141
Other Revenue
$0
All Other Contributions
$332,315
Change in Net Assets
$383,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,210,818
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,210,818
Total Revenue per Form 990
$3,210,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,032,155
Other Expenses$792,656
Professional Fundraising Fees$2,400
Total Fundraising Expense$2,400
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,261,248$328,837-$1,590,085
Occupancy$173,677--$173,677
Current Officers, Directors, Trustees, and Key Employees$138,281--$138,281
Other Employee Benefits$122,060$15,250-$137,310
Payroll Taxes$107,120$19,433-$126,553
Information Technology$58,134$2,368-$60,502
All Other Expenses$52,887--$52,887
Other Expenses$44,786$41,887-$44,786
Pension Plan Contributions$28,252$11,674-$39,926
Office Expenses$15,919$1,470-$17,389
Fees for Services Other$15,693--$15,693
Insurance-$15,257-$15,257
Fees for Services Accounting-$12,400-$12,400
Travel$10,982--$10,982
Depreciation Depletion$10,105--$10,105
Fees for Services Professional Fundraising--$2,400$2,400
Advertising-$1,216-$1,216
Fees for Services Legal-$473-$473
Total Functional Expenses$2,374,546$450,265$2,400$2,827,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,827,211
Total Expenses per Audited Statements$2,827,211
Total Expenses per Form 990$2,827,211
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,400
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The governing body has delegated broad authority to the executive committee while the board is in between board meetings.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the board of directors prior to filing. At the next board meeting, the form 990 is discussed and approved.

Form 990, Part VI, Section B, Line 12C

The board and the management of the school regularly monitor and enforce compliance with the school's official conflict of interest policy. If a conflict arises, the board will discuss any issues and resolve them. If the conflict pertains to a board member, that board member is excused from the meeting while the remaining board members discuss and vote on the issue. Once a decision has been made the board member excused from the meeting is brought back in and notified of what was decided.

Form 990, Part VI, Section B, Line 15A

The director's compensation is approved annually by the board of directors. They look at comparable data to similar sized organizations to assist in determining the compensation.

Form 990, Part VI, Section C, Line 19

The organizing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Roots Charter High School
EIN
47-1365586
Phone
3857152591
Address
2250 S 1300 W STE C, WEST VALLEY CITY, UT 84119

Signing Officer

Name
Tyler Bastian
Title
Director
Phone
3857152591
Signed
2023-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tyler Bastian
Formed
2014
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
5
Employees
47
Volunteers
112

Preparer

Firm
Eide Bailly Llp
Address
5929 FASHION POINT DR STE 300, OGDEN, UT 84403-4684
Preparer
Chett Campbell CPA
Phone
8016211575
Raw XML Appendix395 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.

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IRS990/ReconcilationRevenueExpnssAmt0383607
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt058295
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0213739
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0328880
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt050827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070033
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120860
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02827211
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03210818
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050827
IRS990ScheduleD/TotalExpensesPerForm990Amt02827211
IRS990ScheduleD/TotalRevenuePerForm990Amt03210818
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03210818
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02827211
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV. PROC. 75-50 AS LONG AS THE SCHOOL'S CHARTER AGREEMENT WITH THE STATE REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDING FROM THE STATE OF UTAH AS ADMINISTERED BY THE UTAH STATE OFFICE OF EDUCATION BASED ON THE NUMBER OF STUDENTS ENROLLED IN ITS SCHOOL. THE SCHOOL ALSO RECEIVES FEDERAL CHARTER SCHOOL GRANTS, WHICH ARE PAID THROUGH THE UTAH STATE OFFICE OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY HAS DELEGATED BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE WHILE THE BOARD IS IN BETWEEN BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. AT THE NEXT BOARD MEETING, THE FORM 990 IS DISCUSSED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD AND THE MANAGEMENT OF THE SCHOOL REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THE SCHOOL'S OFFICIAL CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE BOARD WILL DISCUSS ANY ISSUES AND RESOLVE THEM. IF THE CONFLICT PERTAINS TO A BOARD MEMBER, THAT BOARD MEMBER IS EXCUSED FROM THE MEETING WHILE THE REMAINING BOARD MEMBERS DISCUSS AND VOTE ON THE ISSUE. ONCE A DECISION HAS BEEN MADE THE BOARD MEMBER EXCUSED FROM THE MEETING IS BROUGHT BACK IN AND NOTIFIED OF WHAT WAS DECIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTOR'S COMPENSATION IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THEY LOOK AT COMPARABLE DATA TO SIMILAR SIZED ORGANIZATIONS TO ASSIST IN DETERMINING THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0776683
IRS990/TotalAssetsEOYAmt0991543
IRS990/TotalAssetsGrp/BOYAmt0776683
IRS990/TotalAssetsGrp/EOYAmt0991543
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03152382
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02400
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0450265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02374546
IRS990/TotalFunctionalExpensesGrp/TotalAmt02827211
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0379207
IRS990/TotalLiabilitiesEOYAmt0210460
IRS990/TotalLiabilitiesGrp/BOYAmt0379207
IRS990/TotalLiabilitiesGrp/EOYAmt0210460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0397476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0781083
IRS990/TotalOtherCompensationAmt015670
IRS990/TotalProgramServiceExpensesAmt02374546
IRS990/TotalProgramServiceRevenueAmt058295
IRS990/TotalReportableCompFromOrgAmt0118621
IRS990/TotalRevenueGrp/ExclusionAmt0141
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03210818
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0112
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0776683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0991543
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt010982
IRS990/TravelGrp/TotalAmt010982
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02250 S 1300 W STE C
IRS990/USAddress/CityNm0WEST VALLEY CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084119
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0ROOTSHIGH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TYLER BASTIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03857152591
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOTS CHARTER HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROOT
ReturnHeader/Filer/EIN0471365586
ReturnHeader/Filer/PhoneNum03857152591
ReturnHeader/Filer/USAddress/AddressLine1Txt02250 S 1300 W STE C
ReturnHeader/Filer/USAddress/CityNm0WEST VALLEY CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084119
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05929 FASHION POINT DR STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OGDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0844034684
ReturnHeader/PreparerPersonGrp/PhoneNum08016211575
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHETT CAMPBELL CPA
ReturnHeader/ReturnTs02023-03-23T13:51:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TYLER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BASTIAN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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