Civic Intelligence

Ross Valley Charter School

990 • Fiscal year 2020 • EIN 47-1755679

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 02, 2021

Organization ProfileROSSVALLEYCHARTER.ORG/ROSS-VALLEY-CHARTER
102 Marinda DrFairfax, CA 94930

(415) 534-6970

Siviq Scores

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

Liabilities / Assets

87th percentile

0.68x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.25x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

41st percentile

1.5%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$130,906

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

83rd percentile

39%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

7.9%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$785,163

Up $220,398 (+39%) from 2019

Net Assets

Up

$248,997

Up $32,136 (+15%) from 2019

Liabilities

Up

$536,166

Up $188,262 (+54%) from 2019

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin41st percentile

Revenue

Up

$2,174,555

Up $158,561 (+7.9%) from 2019

Expenses

Up

$2,142,419

Up $196,804 (+10%) from 2019

Net Income

Down

$32,136

Down $38,243 (-54%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2017: $212,029Liabilities 2017: $223,3092017Assets 2018: $667,975Liabilities 2018: $521,493Net Assets 2018: $146,4822018Assets 2019: $564,765Liabilities 2019: $347,904Net Assets 2019: $216,8612019Assets 2020: $785,163Liabilities 2020: $536,166Net Assets 2020: $248,9972020Assets 2021: $1,385,121Liabilities 2021: $920,309Net Assets 2021: $464,8122021Assets 2022: $1,049,618Liabilities 2022: $527,037Net Assets 2022: $522,5812022Assets 2023: $2,031,312Liabilities 2023: $1,534,410Net Assets 2023: $496,9022023Assets 2024: $1,564,530Liabilities 2024: $1,179,909Net Assets 2024: $384,6212024

Highlighted filing

2020

Assets$785,163
Liabilities$536,166
Net Assets$248,997
Open 2020 Filing

Operations Trend

Revenue Growth63rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $180,075Expenses 2017: $196,828Net Income 2017: -$16,7532017Revenue 2018: $2,144,818Expenses 2018: $1,987,056Net Income 2018: $157,7622018Revenue 2019: $2,015,994Expenses 2019: $1,945,615Net Income 2019: $70,3792019Revenue 2020: $2,174,555Expenses 2020: $2,142,419Net Income 2020: $32,1362020Revenue 2021: $2,527,560Expenses 2021: $2,311,745Net Income 2021: $215,8152021Revenue 2022: $2,984,998Expenses 2022: $2,927,229Net Income 2022: $57,7692022Revenue 2023: $3,389,781Expenses 2023: $3,415,460Net Income 2023: -$25,6792023Revenue 2024: $3,035,238Expenses 2024: $3,147,519Net Income 2024: -$112,2812024

Highlighted filing

2020

Revenue$2,174,555
Expenses$2,142,419
Net Income$32,136
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 2, 2021
Return Version
2019v5.2
Gross Receipts
$2,176,451
Mission and Program Overview

Mission

To offer a progressive education model that emphasizes inquiry, exploration, and hands-on, immersion-based experiences. We offer a learning-by-doing approach that prepares students to work effectively together in teams, think critically, seek information to solve problems, and be lifelong learners and culturally competent members of our diverse global community.

To operate a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$201,174$356,470▲ $155,296
Savings and Temporary Cash Investments$220,033$297,238▲ $77,205
Land, Buildings, and Equipment, Net$17,170$51,582▲ $34,412
Cash and Non-Interest-Bearing Accounts$91,702$37,395▼ $54,307
Prepaid Expenses and Deferred Charges$19,506$27,298▲ $7,792
Total Assets$564,765$785,163▲ $220,398
Other Assets Total$15,180$15,180→ $0
Liabilities
Unsecured Notes Loans Payable$228,508$436,665▲ $208,157
Accounts Payable and Accrued Expenses$119,396$75,423▼ $43,973
Other Liabilities$0$24,078▲ $24,078
Total Liabilities$347,904$536,166▲ $188,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,861$240,491▲ $23,630
Net Assets With Donor Restrictions-$8,506-
Total Net Assets Fund Balance$216,861$248,997▲ $32,136
Total Liabilities and Net Assets / Fund Balance$564,765$785,163▲ $220,398

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$29,311$5,561$34,872
Other Land Buildings$22,271-$22,271
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luke DucheneDirector and PresidentFT$100,866$30,040$130,906
Chris LyonsTeacher Liasion to Board-$84,312$16,472$100,784
Elizabeth EllisSecretaryFT$23,366$8,146$31,512

Board Members and Trustees

NameTitle
Sharon SagarChairperson
Sonya StanleyVice-chair
Conn HickeyCFO Thru 11/2019
Amy GramajoMember
Cheryl FlickMember
Kristi KimballMember
John KirkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,020,977
Program Service Revenue
$140,749
Investment Income
$1,762
Other Revenue
$11,067
All Other Contributions
$210,167
Change in Net Assets
$32,136

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,174,555
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,896
Total Revenue per Audited Statements
$2,176,451
Total Revenue per Form 990
$2,174,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,561,128
Other Expenses$581,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$993,127$1,372-$994,499
Current Officers, Directors, Trustees, and Key Employees$283,034$37,496-$320,530
Occupancy$171,061$41,184-$212,245
Pension Plan Contributions$124,463$3,643-$128,106
Other Employee Benefits$82,569$171-$82,740
Fees for Services Accounting$34,484$45,789-$80,273
Fees for Services Other$61,133$8,241-$69,374
Payroll Taxes$34,371$882-$35,253
All Other Expenses$25,078$4,648-$29,726
Insurance-$20,785-$20,785
Office Expenses$12,366$5,092-$17,458
Fees for Services Legal-$12,594-$12,594
Advertising$10,906$1,365-$12,271
Other Expenses$10,019$16,150-$10,019
Conferences and Meetings$9,541--$9,541
Information Technology$6,705--$6,705
Depreciation Depletion$2,309$577-$2,886
Interest-$1,038-$1,038
Total Functional Expenses$1,941,392$201,027$0$2,142,419

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,144,315
Expenses per Audited Statements$2,142,419
Total Expenses per Form 990$2,142,419
Expenses Not Reported on Form 990$1,896
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$24,078
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 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the board of directors for their review and approval prior to submitting to the irs.”

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

“As a public entity, ross valley charter school must have a conflict of interest policy approved by the marin county board. This policy clearly spells out the manner in which designated employees who may have a conflict of interest in a decision must refrain in participating in that decision in any way. If the designated employee is a board member, he or she must leave the room during the discussion and voting on the matter. This is reflected in board minutes. The school director, the board chair, and the treasurer have a joint responsibility to enforce this policy at all times. All designated employees have to annually file a form 700 statement of economic interest with the county elections clerk and the california fair political practices commission and it is a public record.”

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

“The treasurer conducts a review on the compensation package for officers in the geographical area to assess the reasonablness of ross valley's executive compensation package. After performance of due diligence is complete, the treasurer recommends a compensation package to the board of directors; the board then votes on the compensation package for approval.”

Form 990, Part VI, Section C, Line 19

“The information is published under board and governance/policies on the school's website.”

Filing and Contact Details

Filer

Filer Name
Ross Valley Charter School
EIN
47-1755679
Phone
4155346970
Address
102 MARINDA DR, FAIRFAX, CA 94930

Signing Officer

Name
Luke Duchene
Title
School Director, President
Phone
4155346970
Signed
2021-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke Duchene
Formed
2014
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
49
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Mei-li Huang
Phone
6268577300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The school is a nonprofit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files and exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENT EXPENSE”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENT EXPENSE”

Raw XML AppendixShowing 400 of 458 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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR AND PRESIDENT
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt041184
IRS990/OccupancyGrp/ProgramServicesAmt0171061
IRS990/OccupancyGrp/TotalAmt0212245
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05092
IRS990/OfficeExpensesGrp/ProgramServicesAmt012366
IRS990/OfficeExpensesGrp/TotalAmt017458
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt015180
IRS990/OtherAssetsTotalGrp/EOYAmt015180
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0171
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt082569
IRS990/OtherEmployeeBenefitsGrp/TotalAmt082740
IRS990/OtherExpensesGrp/Desc0ENRICHMENT PROGRAM
IRS990/OtherExpensesGrp/Desc1DISTRICT OVERSIGHT FEES
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016150
IRS990/OtherExpensesGrp/ProgramServicesAmt080226
IRS990/OtherExpensesGrp/ProgramServicesAmt110019
IRS990/OtherExpensesGrp/TotalAmt080226
IRS990/OtherExpensesGrp/TotalAmt116150
IRS990/OtherExpensesGrp/TotalAmt210019
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt024078
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt08413
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08413
IRS990/OtherRevenueTotalAmt08413
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01372
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0993127
IRS990/OtherSalariesAndWagesGrp/TotalAmt0994499
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0882
IRS990/PayrollTaxesGrp/ProgramServicesAmt034371
IRS990/PayrollTaxesGrp/TotalAmt035253
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03643
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0124463
IRS990/PensionPlanContributionsGrp/TotalAmt0128106
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0201174
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0356470
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019506
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027298
IRS990/PrincipalOfficerNm0LUKE DUCHENE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL PROGRAM R
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0140749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140749
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01842572
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01503
IRS990/PYOtherExpensesAmt0522781
IRS990/PYOtherRevenueAmt023905
IRS990/PYProgramServiceRevenueAmt0148014
IRS990/PYRevenuesLessExpensesAmt070379
IRS990/PYSalariesCompEmpBnftPaidAmt01422834
IRS990/PYTotalExpensesAmt01945615
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02015994
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt032136
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02654
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0140749
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0220033
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0297238
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt01896
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02142419
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029311
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05561
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034872
IRS990ScheduleD/OtherExpensesIncludedAmt01896
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022271
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/OtherRevenueAmt01896
IRS990ScheduleD/RevenueNotReportedAmt01896
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02174555
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AND EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENT EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENT EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051582
IRS990ScheduleD/TotalExpensesPerForm990Amt02142419
IRS990ScheduleD/TotalLiabilityAmt024078
IRS990ScheduleD/TotalRevenuePerForm990Amt02174555
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02176451
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02144315
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/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ROSS VALLEY POSTS ITS NON DISCRIMINATE POLICIES ON ITS WEBSITE VIEWABLE BY THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ROSS VALLEY DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2ROSS VALLEY CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS A PUBLIC ENTITY, ROSS VALLEY CHARTER SCHOOL MUST HAVE A CONFLICT OF INTEREST POLICY APPROVED BY THE MARIN COUNTY BOARD. THIS POLICY CLEARLY SPELLS OUT THE MANNER IN WHICH DESIGNATED EMPLOYEES WHO MAY HAVE A CONFLICT OF INTEREST IN A DECISION MUST REFRAIN IN PARTICIPATING IN THAT DECISION IN ANY WAY. IF THE DESIGNATED EMPLOYEE IS A BOARD MEMBER, HE OR SHE MUST LEAVE THE ROOM DURING THE DISCUSSION AND VOTING ON THE MATTER. THIS IS REFLECTED IN BOARD MINUTES. THE SCHOOL DIRECTOR, THE BOARD CHAIR, AND THE TREASURER HAVE A JOINT RESPONSIBILITY TO ENFORCE THIS POLICY AT ALL TIMES. ALL DESIGNATED EMPLOYEES HAVE TO ANNUALLY FILE A FORM 700 STATEMENT OF ECONOMIC INTEREST WITH THE COUNTY ELECTIONS CLERK AND THE CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION AND IT IS A PUBLIC RECORD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER CONDUCTS A REVIEW ON THE COMPENSATION PACKAGE FOR OFFICERS IN THE GEOGRAPHICAL AREA TO ASSESS THE REASONABLNESS OF ROSS VALLEY'S EXECUTIVE COMPENSATION PACKAGE. AFTER PERFORMANCE OF DUE DILIGENCE IS COMPLETE, THE TREASURER RECOMMENDS A COMPENSATION PACKAGE TO THE BOARD OF DIRECTORS; THE BOARD THEN VOTES ON THE COMPENSATION PACKAGE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE INFORMATION IS PUBLISHED UNDER BOARD AND GOVERNANCE/POLICIES ON THE SCHOOL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
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/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0564765
IRS990/TotalAssetsEOYAmt0785163
IRS990/TotalAssetsGrp/BOYAmt0564765
IRS990/TotalAssetsGrp/EOYAmt0785163
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02020977
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0201027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01941392
IRS990/TotalFunctionalExpensesGrp/TotalAmt02142419
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0347904
IRS990/TotalLiabilitiesEOYAmt0536166

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$785,163
Liabilities
$536,166
Net assets
$248,997
Revenue
$2,174,555
Expenses
$2,142,419
Net income
$32,136
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$1.18$0.38$3.04$3.15$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.03$1.53$0.50$3.39$3.42$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.53$0.52$2.98$2.93$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.92$0.46$2.53$2.31$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.54$0.25$2.17$2.14$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.35$0.22$2.02$1.95$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.52$0.15$2.14$1.99$0.16
2017Summary only. Only limited summary data is available for this year.$0.21$0.22$0.18$0.20$0.02