Civic Intelligence

Emerson School Inc.

990 • Fiscal year 2015 • EIN 52-2368753

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 12, 2016

Organization ProfileEMERSONSCHOOL.ORG
105 NW Park AvenuePortland, OR 97209

(503) 525-6124

Siviq Scores

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

Liabilities / Assets

87th percentile

0.66x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.31x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

78th percentile

$71,719

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

87th percentile

42%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

3.9%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$439,727

Up $130,920 (+42%) from 2014

Net Assets

Down

$149,357

Down $96,826 (-39%) from 2014

Liabilities

Up

$290,370

Up $227,746 (+364%) from 2014

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin78th percentile

Revenue

Up

$944,925

Up $35,557 (+3.9%) from 2014

Expenses

Down

$753,429

Down $143,786 (-16%) from 2014

Net Income

Up

$191,496

Up $179,343 (+1476%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $295,250Liabilities 2012: $57,237Net Assets 2012: $238,0132012Assets 2013: $292,127Liabilities 2013: $58,097Net Assets 2013: $234,0302013Assets 2014: $308,807Liabilities 2014: $62,624Net Assets 2014: $246,1832014Assets 2015: $439,727Liabilities 2015: $290,370Net Assets 2015: $149,3572015Assets 2016: $461,003Liabilities 2016: $618,581Net Assets 2016: -$157,5782016Assets 2017: $937,025Liabilities 2017: $1,153,408Net Assets 2017: -$216,3832017Assets 2018: $817,084Liabilities 2018: $952,539Net Assets 2018: -$135,4552018Assets 2019: $1,217,242Liabilities 2019: $1,434,909Net Assets 2019: -$217,6672019Assets 2020: $1,205,714Liabilities 2020: $1,446,560Net Assets 2020: -$240,8462020Assets 2021: $1,348,458Liabilities 2021: $1,587,213Net Assets 2021: -$238,7552021Assets 2022: $1,213,447Liabilities 2022: $1,433,099Net Assets 2022: -$219,6522022Assets 2023: $1,129,229Liabilities 2023: $1,383,622Net Assets 2023: -$254,3932023Assets 2024: $5,297,901Liabilities 2024: $5,507,358Net Assets 2024: -$209,4572024Assets 2025: $5,199,155Liabilities 2025: $5,585,104Net Assets 2025: -$385,9492025

Highlighted filing

2015

Assets$439,727
Liabilities$290,370
Net Assets$149,357
Open 2015 Filing

Operations Trend

Revenue Growth51st percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $839,2762012Revenue 2013: $845,241Expenses 2013: $868,518Net Income 2013: -$23,2772013Revenue 2014: $909,368Expenses 2014: $897,215Net Income 2014: $12,1532014Revenue 2015: $944,925Expenses 2015: $753,429Net Income 2015: $191,4962015Revenue 2016: $991,992Expenses 2016: $1,298,927Net Income 2016: -$306,9352016Revenue 2017: $1,032,076Expenses 2017: $1,090,881Net Income 2017: -$58,8052017Revenue 2018: $1,119,444Expenses 2018: $1,055,445Net Income 2018: $63,9992018Revenue 2019: $1,075,181Expenses 2019: $1,157,393Net Income 2019: -$82,2122019Revenue 2020: $1,191,534Expenses 2020: $1,214,713Net Income 2020: -$23,1792020Revenue 2021: $1,199,538Expenses 2021: $1,197,447Net Income 2021: $2,0912021Revenue 2022: $1,209,908Expenses 2022: $1,190,805Net Income 2022: $19,1032022Revenue 2023: $1,251,577Expenses 2023: $1,286,318Net Income 2023: -$34,7412023Revenue 2024: $1,619,855Expenses 2024: $1,574,919Net Income 2024: $44,9362024Revenue 2025: $1,586,452Expenses 2025: $1,762,944Net Income 2025: -$176,4922025

Highlighted filing

2015

Revenue$944,925
Expenses$753,429
Net Income$191,496
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 12, 2016
Return Version
2014v6.0
Gross Receipts
$957,178
Mission and Program Overview

Mission

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,750$227,393▼ $11,357
Accounts Receivable$44,677$29,009▼ $15,668
Prepaid Expenses and Deferred Charges$18,821$15,471▼ $3,350
Land, Buildings, and Equipment, Net$6,559$3,292▼ $3,267
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Total Assets$308,807$439,727▲ $130,920
Other Assets Total-$164,562-
Liabilities
Other Liabilities-$277,193-
Accounts Payable and Accrued Expenses$62,624$12,847▼ $49,777
Deferred Revenue-$330-
Total Liabilities$62,624$290,370▲ $227,746
Net Assets / Fund Balance
Unrestricted Net Assets$227,654$112,725▼ $114,929
Temporarily Rstr Net Assets$18,529$36,632▲ $18,103
Total Net Assets Fund Balance$246,183$149,357▼ $96,826
Total Liabilities and Net Assets / Fund Balance$308,807$439,727▲ $130,920

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,293$21,929-
Leasehold Improvements$-1$23,962-
Other Assets Org$164,562--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TARA O'NEILVice PresidentFT$58,362$13,357$71,719
Jo SigmundDirector-$2,700-$2,700

Board Members and Trustees

NameTitle
Sarah AndersenPresident
Brian CavanaughDirector
Brian DetmanDirector
Ingrid FishDirector
Shawn DaleyDirector
Todd DiskinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$833,955
Program Service Revenue
$107,158
Investment Income
$0
Other Revenue
$3,812
All Other Contributions
$59,709
Change in Net Assets
$191,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$957,178
Revenue Not Reported on Financial Statements
$-12,253
Other Revenue Adjustments
$-12,253
Total Revenue per Audited Statements
$957,178
Total Revenue per Form 990
$944,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$622,554
Other Expenses$130,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$339,391$72,468-$411,859
Current Officers, Directors, Trustees, and Key Employees-$73,496-$73,496
Pension Plan Contributions$56,043$9,992-$66,035
Payroll Taxes$29,523$13,174-$42,697
Other Employee Benefits$17,032$11,435-$28,467
Other Expenses$16,582$17,393-$17,393
Fees for Services Other$3,429$8,212-$11,641
Office Expenses$498$6,983-$7,481
Depreciation Depletion-$2,809-$2,809
Insurance-$1,976-$1,976
Occupancy$798--$798
Advertising-$318-$318
All Other Expenses$-139,799$-5,952-$-145,751
Total Functional Expenses$323,497$429,932$0$753,429

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$765,682
Expenses per Audited Statements$753,429
Total Expenses per Form 990$753,429
Expenses Not Reported on Form 990$12,253
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,065
Fundraising Direct Expenses$12,253
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction$25,703$16,065$6,118$9,947
Total Events$25,703$16,065$12,253$3,812
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jo SigmundDirectorServicesNo$2,700

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
Net Pension Related Deferrals$228,005
Payroll Liabilities$49,188
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the draft of the 990 is available for all voting members of the board to review between three to five business days before it is signed and submitted to the internal revenue service. Each board member is notified and an electronic copy is available upon request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents, conflict of interest policy, and financial statements are generally not available to the public.”

Filing and Contact Details

Filer

Filer Name
The Emerson School
EIN
52-2368753
Phone
5035256124
Address
105 NW PARK AVENUE, PORTLAND, OR 97209

Signing Officer

Name
TARA O'NEIL
Title
Vice President
Signed
2016-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
TARA O'NEIL
Formed
2003
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
6
Employees
27
Volunteers
75

Preparer

Firm
Ras Groupllc
Address
7148 SW Gonzaga St, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1: Change of Accounting Method

“THE EMERSON SCHOOL IMPLEMENTED GASB 68 and 71. THIS IMPLEMENTATION WAS COMPULSORY FOR THE SCHOOL. THESE GASBS CHANGED THE TIMING OF THE WHEN PERS CONTRIBUTIONS WERE RECOGNIZED (RECORDING PERS CONTRIBUTIONS AS PART OF THE CHANGE IN DEFERRED FLOWS INSTEAD) AND THE SCHOOL MUST NOW SHOW AN ASSET OR LIABILITY FOR ITS PROPORTIONATE SHARE OF THE STATEWIDE PERS PENSION OR LIABILITY, WHICH IS DETERMINED BY AN ACTUARY. THE BEGINNING NET POSITION WAS RESTATED AT JULY 1, 2014 BASED ON THESE NEW PROVISIONS. THE JUNE 30, 2014 ENDING NET POSITION HAS NOT BEEN RESTATED BECAUSE THE INFORMATION IS NOT AVAILABLE AND IT'S NOT POSSIBLE TO ACQUIRE.”

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising expense $12253”

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06983
IRS990/OfficeExpensesGrp/ProgramServicesAmt0498
IRS990/OfficeExpensesGrp/TotalAmt07481
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt0164562
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011435
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017032
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028467
IRS990/OtherExpensesGrp/Desc0BUS-PLANT-CARE/UPKEEPBUILDRENT
IRS990/OtherExpensesGrp/Desc1CONSUMABLE SUPPLIES AND MATERI
IRS990/OtherExpensesGrp/Desc2food services
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0193204
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16539
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt217885
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt317393
IRS990/OtherExpensesGrp/ProgramServicesAmt016582
IRS990/OtherExpensesGrp/TotalAmt0193204
IRS990/OtherExpensesGrp/TotalAmt123121
IRS990/OtherExpensesGrp/TotalAmt217885
IRS990/OtherExpensesGrp/TotalAmt317393
IRS990/OtherLiabilitiesGrp/EOYAmt0277193
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt072468
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0339391
IRS990/OtherSalariesAndWagesGrp/TotalAmt0411859
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013174
IRS990/PayrollTaxesGrp/ProgramServicesAmt029523
IRS990/PayrollTaxesGrp/TotalAmt042697
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09992
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt056043
IRS990/PensionPlanContributionsGrp/TotalAmt066035
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018821
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015471
IRS990/PrincipalOfficerNm0TARA O'NEIL
IRS990/PriorPeriodAdjustmentsAmt0-288322
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107158
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0753876
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0310718
IRS990/PYOtherRevenueAmt047429
IRS990/PYProgramServiceRevenueAmt0108063
IRS990/PYRevenuesLessExpensesAmt012153
IRS990/PYSalariesCompEmpBnftPaidAmt0586497
IRS990/PYTotalExpensesAmt0897215
IRS990/PYTotalRevenueAmt0909368
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0191496
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021929
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt025222
IRS990ScheduleD/ExpensesNotReportedAmt012253
IRS990ScheduleD/ExpensesSubtotalAmt0753429
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0-1
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023962
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt023961
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0164562
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET PENSION ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt012253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0228005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt149188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-12253
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-12253
IRS990ScheduleD/RevenueSubtotalAmt0957178
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSE $12253
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03292
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0164562
IRS990ScheduleD/TotalExpensesPerForm990Amt0753429
IRS990ScheduleD/TotalLiabilityAmt0277193
IRS990ScheduleD/TotalRevenuePerForm990Amt0944925
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0957178
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0765682
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVED ASSISTANCE FROM THE STATE DEPARTMENT OF EDUCATION AND A PORTION OF THE PORTLAND CITY ARTS TAX.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE EMERSON SCHOOL INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. IN ADDITION, DUE TO THE SIZE OF THE SCHOOL, ITS GEOGRAPHIC ALLOCATION, AND THE COMMUNITY IT SERVES, THE NON-DISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt039
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt039
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt09638
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt09638
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012253
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04154
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025703
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025703
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016065
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03812
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06118
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06118
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01942
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01942
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JO SIGMUND
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02700
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Director Jo Sigmund provided one-time professional development training to teachersin August 2014 and was paid $2,700 for it. Ms. Sigmund is uniquely qualified to provide this training as she is the only recommended Project Approach trainer on the west coast. Board was made aware of this relationship prior to entering into an agreement for service.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE DRAFT OF THE 990 IS AVAILABLE FOR ALL VOTING MEMBERS OF THE BOARD TO REVIEW BETWEEN THREE TO FIVE BUSINESS DAYS BEFORE IT IS SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. EACH BOARD MEMBER IS NOTIFIED AND AN ELECTRONIC COPY IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EMERSON SCHOOL IMPLEMENTED GASB 68 and 71. THIS IMPLEMENTATION WAS COMPULSORY FOR THE SCHOOL. THESE GASBS CHANGED THE TIMING OF THE WHEN PERS CONTRIBUTIONS WERE RECOGNIZED (RECORDING PERS CONTRIBUTIONS AS PART OF THE CHANGE IN DEFERRED FLOWS INSTEAD) AND THE SCHOOL MUST NOW SHOW AN ASSET OR LIABILITY FOR ITS PROPORTIONATE SHARE OF THE STATEWIDE PERS PENSION OR LIABILITY, WHICH IS DETERMINED BY AN ACTUARY. THE BEGINNING NET POSITION WAS RESTATED AT JULY 1, 2014 BASED ON THESE NEW PROVISIONS. THE JUNE 30, 2014 ENDING NET POSITION HAS NOT BEEN RESTATED BECAUSE THE INFORMATION IS NOT AVAILABLE AND IT'S NOT POSSIBLE TO ACQUIRE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1: Change of Accounting Method
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$439,727
Liabilities
$290,370
Net assets
$149,357
Revenue
$944,925
Expenses
$753,429
Net income
$191,496
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$5.59$0.39$1.59$1.76$0.18
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$5.51$0.21$1.62$1.57$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$1.38$0.25$1.25$1.29$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$1.43$0.22$1.21$1.19$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.35$1.59$0.24$1.20$1.20$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$1.45$0.24$1.19$1.21$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$1.43$0.22$1.08$1.16$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.95$0.14$1.12$1.06$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.94$1.15$0.22$1.03$1.09$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.62$0.16$0.99$1.30$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.29$0.15$0.94$0.75$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.06$0.25$0.91$0.90$0.01
2013Summary only. Only limited summary data is available for this year.$0.29$0.06$0.23$0.85$0.87$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.06$0.24$0.84