Civic Intelligence

Emerson School Inc.

990 • Fiscal year 2018 • EIN 52-2368753

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 25, 2018

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

94th percentile

1.17x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.85x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

57th percentile

5.7%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$74,298

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

8.5%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$817,084

Down $119,941 (-13%) from 2017

Net Assets

Up

-$135,455

Up $80,928 (+37%) from 2017

Liabilities

Down

$952,539

Down $200,869 (-17%) from 2017

Revenue

Up

$1,119,444

Up $87,368 (+8.5%) from 2017

Expenses

Down

$1,055,445

Down $35,436 (-3.2%) from 2017

Net Income

Up

$63,999

Up $122,804 (+209%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$817,084
Liabilities$952,539
Net Assets-$135,455

Operations Trend

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

2018

Revenue$1,119,444
Expenses$1,055,445
Net Income$63,999
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 25, 2018
Return Version
2017v2.2
Gross Receipts
$1,126,930
Mission and Program Overview

Mission

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$343,616$441,199▲ $97,583
Accounts Receivable$46,755$57,859▲ $11,104
Prepaid Expenses and Deferred Charges$165$9,479▲ $9,314
Total Assets$937,025$817,084▼ $119,941
Other Assets Total$546,489$308,547▼ $237,942
Liabilities
Other Liabilities$1,092,433$870,301▼ $222,132
Accounts Payable and Accrued Expenses$59,815$82,238▲ $22,423
Deferred Revenue$1,160--
Total Liabilities$1,153,408$952,539▼ $200,869
Net Assets / Fund Balance
Temporarily Rstr Net Assets$73,638$90,276▲ $16,638
Unrestricted Net Assets$-290,021$-225,731▲ $64,290
Total Net Assets Fund Balance$-216,383$-135,455▲ $80,928
Total Liabilities and Net Assets / Fund Balance$937,025$817,084▼ $119,941

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,058-
Other Assets Org$308,547--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sunita SandozVice PresidentFT$61,000$13,298$74,298

Board Members and Trustees

NameTitle
Ingrid FishPresident
Brian DetmanDirector
Jared HayesDirector
Nat SimsDirector
Brian CavanaughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,020,478
Program Service Revenue
$43,440
Investment Income
$0
Other Revenue
$55,526
All Other Contributions
$71,319
Change in Net Assets
$63,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,119,444
Revenue Not Reported on Form 990
$7,486
Total Revenue per Audited Statements
$1,126,930
Total Revenue per Form 990
$1,119,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$731,103
Other Expenses$324,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,678$95,364-$436,042
Occupancy$1,080$230,710-$231,790
Pension Plan Contributions$89,259$19,061-$108,320
Current Officers, Directors, Trustees, and Key Employees-$76,667-$76,667
Other Employee Benefits$41,093$18,607-$59,700
Payroll Taxes$34,493$15,881-$50,374
Office Expenses$2,235$17,300-$19,535
Other Expenses$8,210$9,987-$18,197
Fees for Services Accounting-$15,919-$15,919
Fees for Services Legal-$2,120-$2,120
Travel$420--$420
Advertising-$138-$138
Total Functional Expenses$518,738$536,707$0$1,055,445

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,062,931
Expenses per Audited Statements$1,055,445
Total Expenses per Form 990$1,055,445
Expenses Not Reported on Form 990$7,486
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$63,012
Fundraising Direct Expenses$7,486
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$63,012$63,012$4,605$58,407
Total Events$63,012$63,012$7,486$55,526
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$706,489
Pension Related Deferrals$163,812
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

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.

Governing documents etc available to public Part VI line 19

The organizations 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
Address
105 NW PARK AVENUE, Portland, OR 97209

Signing Officer

Name
Sunita Sandoz
Title
Vice President
Phone
5035256124
Signed
2018-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sunita Sandoz
Formed
2003
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
5
Employees
28
Volunteers
250

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 172ND AVE, PORTLAND, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Supplemental Narrative

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

Fundraising expenditures $7,486

Other expenses not included on Form 990 (Part XII, line 2D)

Fundraising expenditures $7,486

Raw XML Appendix386 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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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 RACIALLY COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07486
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt063012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt063012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt063012
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt055526
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04605
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04605
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02881
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02881
IRS990/ScheduleJRequiredInd0false
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 ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt073638
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt090276
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0937025
IRS990/TotalAssetsEOYAmt0817084
IRS990/TotalAssetsGrp/BOYAmt0937025
IRS990/TotalAssetsGrp/EOYAmt0817084
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01020478
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0536707
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0518738
IRS990/TotalFunctionalExpensesGrp/TotalAmt01055445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01153408
IRS990/TotalLiabilitiesEOYAmt0952539
IRS990/TotalLiabilitiesGrp/BOYAmt01153408
IRS990/TotalLiabilitiesGrp/EOYAmt0952539
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-216383
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-135455
IRS990/TotalOtherCompensationAmt013298
IRS990/TotalProgramServiceExpensesAmt0518738
IRS990/TotalProgramServiceRevenueAmt043440
IRS990/TotalReportableCompFromOrgAmt061000
IRS990/TotalRevenueGrp/ExclusionAmt055526
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01119444
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0937025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0817084
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0420
IRS990/TravelGrp/TotalAmt0420
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-290021
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-225731
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0EMERSONSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUNITA SANDOZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05035256124
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE EMERSON SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0522368753
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 NW PARK AVENUE
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097209
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0987BA92D4B1CEBCAF043A2AFFAF7EE3891BA61F0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0987BA92D4B1CEBCAF043A2AFFAF7EE3891BA61F0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09335042019116pobpac0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-04-26
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.89.183.173
ReturnHeader/FilingSecurityInformation/IPDt02019-04-26
ReturnHeader/FilingSecurityInformation/IPTm017:33:41
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAULY ROGERS AND CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 172ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036848421
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02019-04-26T17:30:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2018Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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