Civic Intelligence

Moab Charter School

990 • Fiscal year 2022 • EIN 56-2500062

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

358 E 300 SMoab, UT 84532

(801) 394-4140

Siviq Scores

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

Liabilities / Assets

85th percentile

0.52x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.51x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

61st percentile

$82,883

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

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

Asset Growth

56th percentile

3.6%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

71st percentile

27%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$1,289,385

Up $44,407 (+3.6%) from 2021

Net Assets

Up

$623,705

Up $132,660 (+27%) from 2021

Liabilities

Down

$665,680

Down $88,253 (-12%) from 2021

Revenue

Up

$1,317,494

Up $279,449 (+27%) from 2021

Expenses

Up

$1,184,834

Up $125,839 (+12%) from 2021

Net Income

Up

$132,660

Up $153,610 (+733%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $140,906Liabilities 2011: $122,783Net Assets 2011: $18,1232011Assets 2012: $166,148Liabilities 2012: $122,557Net Assets 2012: $43,5912012Assets 2013: $867,060Liabilities 2013: $799,313Net Assets 2013: $67,7472013Assets 2014: $1,050,909Liabilities 2014: $978,429Net Assets 2014: $72,4802014Assets 2015: $1,067,104Liabilities 2015: $943,677Net Assets 2015: $123,4272015Assets 2016: $1,090,510Liabilities 2016: $769,635Net Assets 2016: $320,8752016Assets 2017: $1,082,853Liabilities 2017: $742,557Net Assets 2017: $340,2962017Assets 2018: $1,203,649Liabilities 2018: $659,868Net Assets 2018: $543,7812018Assets 2019: $1,239,963Liabilities 2019: $653,870Net Assets 2019: $586,0932019Assets 2020: $1,262,968Liabilities 2020: $769,703Net Assets 2020: $493,2652020Assets 2021: $1,244,978Liabilities 2021: $753,933Net Assets 2021: $491,0452021Assets 2022: $1,289,385Liabilities 2022: $665,680Net Assets 2022: $623,7052022Assets 2023: $1,559,377Liabilities 2023: $1,027,232Net Assets 2023: $532,1452023Assets 2024: $1,505,250Liabilities 2024: $1,102,281Net Assets 2024: $402,9692024

Highlighted filing

2022

Assets$1,289,385
Liabilities$665,680
Net Assets$623,705

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $471,5272011Expenses 2012: $542,6702012Expenses 2013: $745,5232013Revenue 2014: $832,169Expenses 2014: $827,435Net Income 2014: $4,7342014Revenue 2015: $935,480Expenses 2015: $884,533Net Income 2015: $50,9472015Revenue 2016: $1,166,378Expenses 2016: $968,930Net Income 2016: $197,4482016Revenue 2017: $925,627Expenses 2017: $940,138Net Income 2017: -$14,5112017Revenue 2018: $1,045,888Expenses 2018: $837,506Net Income 2018: $208,3822018Revenue 2019: $924,155Expenses 2019: $905,615Net Income 2019: $18,5402019Revenue 2020: $845,630Expenses 2020: $938,458Net Income 2020: -$92,8282020Revenue 2021: $1,038,045Expenses 2021: $1,058,995Net Income 2021: -$20,9502021Revenue 2022: $1,317,494Expenses 2022: $1,184,834Net Income 2022: $132,6602022Revenue 2023: $1,206,564Expenses 2023: $1,298,124Net Income 2023: -$91,5602023Revenue 2024: $1,312,529Expenses 2024: $1,441,705Net Income 2024: -$129,1762024

Highlighted filing

2022

Revenue$1,317,494
Expenses$1,184,834
Net Income$132,660
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 30, 2023
Return Version
2021v4.2
Gross Receipts
$1,317,494
Mission and Program Overview

Mission

The mission of moab charter school is to support and challenge each child to develop critical thinking, self-direction, and their full academic and creative potential.

To support and challenge each child to develop critical thinking, self-direction, and their full academic and creative potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$947,886$923,024▼ $24,862
Cash and Non-Interest-Bearing Accounts$176,074$185,292▲ $9,218
Pledges and Grants Receivable-$87,991-
Accounts Receivable$121,018$60,148▼ $60,870
Investments in Publicly Traded Securities-$31,005-
Prepaid Expenses and Deferred Charges-$1,925-
Total Assets$1,244,978$1,289,385▲ $44,407
Liabilities
Mortgage Notes Payable Secured by Investment Property$554,720$536,966▼ $17,754
Accounts Payable and Accrued Expenses$81,286$128,714▲ $47,428
Deferred Revenue$117,927--
Total Liabilities$753,933$665,680▼ $88,253
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$491,045$490,205▼ $840
Net Assets With Donor Restrictions-$133,500-
Total Net Assets Fund Balance$491,045$623,705▲ $132,660
Total Liabilities and Net Assets / Fund Balance$1,244,978$1,289,385▲ $44,407

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$591,593$250,858$842,451
Land$325,000-$325,000
Equipment$6,431$98,479$104,910
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carrie Ann SmithDirectorFT$71,792$11,091$82,883

Board Members and Trustees

NameTitle
Jen PattersonChair / Secretary
Lori HunsakerVice-chair
Jane StonerMember
Mike DuncanMember
Revenue and Support

Revenue Composition

Contributions and Grants
$1,257,221
Program Service Revenue
$60,018
Investment Income
$255
Other Revenue
$0
All Other Contributions
$23,689
Change in Net Assets
$132,660

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,317,494
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,317,494
Total Revenue per Form 990
$1,317,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$760,572
Other Expenses$424,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$574,072--$574,072
Occupancy$75,272--$75,272
Other Employee Benefits$65,377--$65,377
Current Officers, Directors, Trustees, and Key Employees$64,575--$64,575
Fees for Services Other$64,301--$64,301
Payroll Taxes$46,862--$46,862
Depreciation Depletion$32,737--$32,737
Fees for Services Management-$22,719-$22,719
Interest$19,134--$19,134
Pension Plan Contributions$9,686--$9,686
Office Expenses$9,059--$9,059
Fees for Services Accounting-$7,500-$7,500
Other Expenses$6,490--$6,490
Advertising-$5,181-$5,181
Information Technology$4,074--$4,074
Payment Travel Entrtnmnt Publicly Ofcl$3,840--$3,840
Insurance-$3,788-$3,788
Travel$3,778--$3,778
Total Functional Expenses$1,145,646$39,188$0$1,184,834

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,184,834
Total Expenses per Audited Statements$1,184,834
Total Expenses per Form 990$1,184,834
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$0
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Many of the schools management duties are performed by red apple.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the board.

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

Monitored by the executive director and board annually.

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

The director's compensation is based on approved pay scales which are reviewed annually by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing board documents, conflict of interest policy and financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Moab Charter School
EIN
56-2500062
Phone
8013944140
Address
358 E 300 S, MOAB, UT 84532

Signing Officer

Name
Mathew Lovell
Title
Business Manager
Phone
8013944140
Signed
2023-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carrie Ann Smith
Formed
2004
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
33
Volunteers
25

Preparer

Firm
Eide Bailly Llp
Address
5929 FASHION POINT DR STE 300, OGDEN, UT 84403-4684
Preparer
Chett Campbell CPA
Phone
8016211575
Raw XML Appendix383 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/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 SCHOOLS CHARTER AGREEMENT WITH THE STATE REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDING FROM THE STATE OF UTAH ADMINISTERED BY THE UTAH STATE OFFICE OF EDUCATION BASED ON THE NUMBER OF STUDENTS ENROLLED IN THE SCHOOL. THE SCHOOL HAS RECEIVED FEDERAL CHARTER 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/ExplanationTxt0MANY OF THE SCHOOLS MANAGEMENT DUTIES ARE PERFORMED BY RED APPLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3MONITORED BY THE EXECUTIVE DIRECTOR AND BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DIRECTOR'S COMPENSATION IS BASED ON APPROVED PAY SCALES WHICH ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING BOARD DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt01244978
IRS990/TotalAssetsEOYAmt01289385
IRS990/TotalAssetsGrp/BOYAmt01244978
IRS990/TotalAssetsGrp/EOYAmt01289385
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01257221
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01145646
IRS990/TotalFunctionalExpensesGrp/TotalAmt01184834
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0753933
IRS990/TotalLiabilitiesEOYAmt0665680
IRS990/TotalLiabilitiesGrp/BOYAmt0753933
IRS990/TotalLiabilitiesGrp/EOYAmt0665680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0491045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0623705
IRS990/TotalOtherCompensationAmt011091
IRS990/TotalProgramServiceExpensesAmt01145646
IRS990/TotalProgramServiceRevenueAmt060018
IRS990/TotalReportableCompFromOrgAmt071792
IRS990/TotalRevenueGrp/ExclusionAmt0255
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01317494
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01244978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01289385
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03778
IRS990/TravelGrp/TotalAmt03778
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0358 E 200 S
IRS990/USAddress/CityNm0MOAB
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd0845322624
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTPS://WWW.MOABCHARTERSCHOOL.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATHEW LOVELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08013944140
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOAB CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MOAB
ReturnHeader/Filer/EIN0562500062
ReturnHeader/Filer/PhoneNum08013944140
ReturnHeader/Filer/USAddress/AddressLine1Txt0358 E 300 S
ReturnHeader/Filer/USAddress/CityNm0MOAB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084532
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/PreparationDt02023-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHETT CAMPBELL CPA
ReturnHeader/ReturnTs02023-03-31T10:35:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MATHEW
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LOVELL
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$1.10$0.40$1.31$1.44$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.56$1.03$0.53$1.21$1.30$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.67$0.62$1.32$1.18$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.75$0.49$1.04$1.06$0.02
2020Summary only. Only limited summary data is available for this year.$1.26$0.77$0.49$0.85$0.94$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.65$0.59$0.92$0.91$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.66$0.54$1.05$0.84$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.74$0.34$0.93$0.94$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.77$0.32$1.17$0.97$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.94$0.12$0.94$0.88$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.98$0.07$0.83$0.83$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.80$0.07$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.12$0.04$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.12$0.02$0.47