Civic Intelligence

Micha-El School

EIN 47-2342652 • 501(c)3 • Portland, OR

Profile

Bringing into practice all of rudolf steiners indications for waldorf schools

PO Box 220104Portland, OR 97269-0104

www.micha-elschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$0

Down $319,975 (-100%) from 2023

Liabilities

Down

$0

Down $52,595 (-100%) from 2023

Net Assets

Down

$0

Down $267,380 (-100%) from 2023

Revenue

Down

$734,990

Down $396,988 (-35%) from 2023

Expenses

Down

$933,032

Down $83,824 (-8.2%) from 2023

Net Income

Down

-$198,042

Down $313,164 (-272%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2016: $127,818Liabilities 2016: $23,811Net Assets 2016: $104,0072016Assets 2017: $169,646Liabilities 2017: $27,480Net Assets 2017: $142,1662017Assets 2018: $154,095Liabilities 2018: $35,788Net Assets 2018: $118,3072018Assets 2019: $133,443Liabilities 2019: $12,616Net Assets 2019: $120,8272019Assets 2020: $287,107Liabilities 2020: $141,055Net Assets 2020: $146,0522020Assets 2021: $318,227Liabilities 2021: $183,177Net Assets 2021: $135,0502021Assets 2022: $345,518Liabilities 2022: $193,260Net Assets 2022: $152,2582022Assets 2023: $319,975Liabilities 2023: $52,595Net Assets 2023: $267,3802023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2016: $604,906Expenses 2016: $500,899Net Income 2016: $104,0072016Revenue 2017: $728,518Expenses 2017: $690,359Net Income 2017: $38,1592017Revenue 2018: $738,212Expenses 2018: $762,071Net Income 2018: -$23,8592018Revenue 2019: $778,660Expenses 2019: $790,490Net Income 2019: -$11,8302019Revenue 2020: $865,801Expenses 2020: $840,576Net Income 2020: $25,2252020Revenue 2021: $785,039Expenses 2021: $782,599Net Income 2021: $2,4402021Revenue 2022: $935,218Expenses 2022: $918,010Net Income 2022: $17,2082022Revenue 2023: $1,131,978Expenses 2023: $1,016,856Net Income 2023: $115,1222023Revenue 2024: $734,990Expenses 2024: $933,032Net Income 2024: -$198,0422024

Highlighted filing

2024

Revenue$734,990
Expenses$933,032
Net Income-$198,042

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 30, 2026
Return Version
2023v6.0
Gross Receipts
$734,990
Mission and Program Overview

Mission

Bringing into practice all of rudolf steiners indications for waldorf schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$270,185--
Accounts Receivable$49,378--
Prepaid Expenses and Deferred Charges$1,016--
Other Notes and Loans Receivable, Net$412--
Total Assets$320,991$0▼ $320,991
Liabilities
Other Liabilities$51,721--
Accounts Payable and Accrued Expenses$874--
Total Liabilities$52,595$0▼ $52,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,396--
Total Net Assets Fund Balance$268,396$0▼ $268,396
Total Liabilities and Net Assets / Fund Balance$320,991$0▼ $320,991

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$52,500--
Other Assets Org$2,073--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave BuererPresident
Monica HuntSecretary
Radek PacesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,585
Program Service Revenue
$659,170
Investment Income
$64
Other Revenue
$2,171
Change in Net Assets
$-198,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$668,858
Other Expenses$264,174
Total Fundraising Expense$4,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,887--$640,887
Occupancy$177,616--$177,616
Office Expenses$28,115--$28,115
Other Employee Benefits$27,971--$27,971
Fees for Services Accounting$24,605--$24,605
Other Expenses$22,872-$4,511$22,872
Advertising$6,455--$6,455
Total Functional Expenses$928,521$0$4,511$933,032
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Givin$44,938$44,938-$44,938
Holiday$4,783$4,783-$4,783
Total Events$49,721$49,721-$49,721
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$34,408
Payroll$14,416
Retirement$8,444
Health Benefit Withholding$4,683
Dental$1,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

Members or stockholder classes and rights Part VI line 6

STOCKHOLDERS

Member election for additional members Part VI line 7A

Board of directors meetings

Form 990 governing body review Part VI line 11

Tax return was provgided to the board for review before signing

Conflict of interest policy compliance Part VI line 12C

Board of directors meetings

Governing documents etc available to public Part VI line 19

Upon request and filed with the oregon department of justice

Filing and Contact Details

Filer

Filer Name
Micha-el School
EIN
47-2342652
Address
PO BOX 220104, PORTLAND, OR 97269-0104

Signing Officer

Name
Jim Collias
Title
President
Phone
5038823322
Signed
2026-01-30
Discuss with paid preparer
No

Organization Details

Formed
2014
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
37

Preparer

Firm
In or Out Tax Service Inc
Address
3828 SE Division St, PORTLAND, OR 97202
Preparer
Anne Burgess
Phone
5032390659
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

School shut down in may of 2024. Waiting the requisite year before dissolving completely and giving all remaining assets (cash) to micha-el institute, a 501 (c)(3) organization with ein 26-3903399

Explanation of other changes in net assets or fund balances Part XI line 9

Remaining asstes that will be distributed to non-profit specified in dissolution paperwork upon the completion of post dilloution holding period required by the state of oregon

Part XI response or note to any line in Part XI

Changes made to previous year bookkeeping resulted in needing a correction to bring the return into balance

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN WAS PROVGIDED TO THE BOARD FOR REVIEW BEFORE SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST AND FILED WITH THE OREGON DEPARTMENT OF JUSTICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SCHOOL SHUT DOWN IN MAY OF 2024. WAITING THE REQUISITE YEAR BEFORE DISSOLVING COMPLETELY AND GIVING ALL REMAINING ASSETS (CASH) TO MICHA-EL INSTITUTE, A 501 (C)(3) ORGANIZATION WITH EIN 26-3903399
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REMAINING ASSTES THAT WILL BE DISTRIBUTED TO NON-PROFIT SPECIFIED IN DISSOLUTION PAPERWORK UPON THE COMPLETION OF POST DILLOUTION HOLDING PERIOD REQUIRED BY THE STATE OF OREGON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGES MADE TO PREVIOUS YEAR BOOKKEEPING RESULTED IN NEEDING A CORRECTION TO BRING THE RETURN INTO BALANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part XI response or note to any line in Part XI
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IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0320991
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0320991
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt073585
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04511
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0928521
IRS990/TotalFunctionalExpensesGrp/TotalAmt0933032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052595
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt052595
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268396
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0928521
IRS990/TotalProgramServiceRevenueAmt0659170
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0661405
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0734990
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0320991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.MICHA-ELSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM COLLIAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05038823322
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHA-EL SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0472342652
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 220104
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972690104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452080413
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0In or Out Tax Service Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03828 SE Division St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097202
ReturnHeader/PreparerPersonGrp/PhoneNum05032390659
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anne Burgess
ReturnHeader/ReturnTs02026-02-12T18:58:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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