Civic Intelligence

Eel River Charter School

990 • Fiscal year 2021 • EIN 68-0474556

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 17, 2022

PO Box 218Covelo, CA 95428

(707) 983-6946

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

61st percentile

19%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$87,101

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

49th percentile

8.7%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

7.9%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,267,559

Up $101,525 (+8.7%) from 2020

Net Assets

Up

$1,204,770

Up $180,434 (+18%) from 2020

Liabilities

Down

$62,789

Down $78,909 (-56%) from 2020

Revenue

Up

$952,095

Up $69,332 (+7.9%) from 2020

Expenses

Up

$771,661

Up $36,530 (+5.0%) from 2020

Net Income

Up

$180,434

Up $32,802 (+22%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $484,790Liabilities 2010: $83,865Net Assets 2010: $400,9252010Assets 2011: $494,574Liabilities 2011: $83,618Net Assets 2011: $410,9562011Assets 2012: $541,725Liabilities 2012: $55,596Net Assets 2012: $486,1292012Assets 2013: $547,367Liabilities 2013: $68,793Net Assets 2013: $478,5742013Assets 2014: $533,324Liabilities 2014: $41,191Net Assets 2014: $492,1332014Assets 2015: $633,136Liabilities 2015: $45,943Net Assets 2015: $587,1932015Assets 2016: $806,266Liabilities 2016: $41,112Net Assets 2016: $765,1542016Assets 2017: $826,161Liabilities 2017: $45,227Net Assets 2017: $780,9342017Assets 2018: $813,859Liabilities 2018: $27,606Net Assets 2018: $786,2532018Assets 2019: $978,455Liabilities 2019: $101,751Net Assets 2019: $876,7042019Assets 2020: $1,166,034Liabilities 2020: $141,698Net Assets 2020: $1,024,3362020Assets 2021: $1,267,559Liabilities 2021: $62,789Net Assets 2021: $1,204,7702021Assets 2022: $1,457,434Liabilities 2022: $98,398Net Assets 2022: $1,359,0362022Assets 2023: $2,417,699Liabilities 2023: $356,261Net Assets 2023: $2,061,4382023Assets 2024: $2,656,256Liabilities 2024: $244,673Net Assets 2024: $2,411,5832024Assets 2025: $2,836,445Liabilities 2025: $331,741Net Assets 2025: $2,504,7042025

Highlighted filing

2021

Assets$1,267,559
Liabilities$62,789
Net Assets$1,204,770

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $490,396Expenses 2010: $495,597Net Income 2010: -$5,2012010Revenue 2011: $521,214Expenses 2011: $511,183Net Income 2011: $10,0312011Expenses 2012: $426,9152012Expenses 2013: $416,9112013Revenue 2014: $466,465Expenses 2014: $452,906Net Income 2014: $13,5592014Revenue 2015: $617,845Expenses 2015: $522,785Net Income 2015: $95,0602015Revenue 2016: $735,413Expenses 2016: $557,452Net Income 2016: $177,9612016Revenue 2017: $616,146Expenses 2017: $600,366Net Income 2017: $15,7802017Revenue 2018: $551,045Expenses 2018: $545,726Net Income 2018: $5,3192018Revenue 2019: $760,239Expenses 2019: $669,788Net Income 2019: $90,4512019Revenue 2020: $882,763Expenses 2020: $735,131Net Income 2020: $147,6322020Revenue 2021: $952,095Expenses 2021: $771,661Net Income 2021: $180,4342021Revenue 2022: $1,042,437Expenses 2022: $888,171Net Income 2022: $154,2662022Revenue 2023: $1,598,092Expenses 2023: $895,690Net Income 2023: $702,4022023Revenue 2024: $1,387,240Expenses 2024: $1,074,024Net Income 2024: $313,2162024Revenue 2025: $1,276,517Expenses 2025: $1,183,396Net Income 2025: $93,1212025

Highlighted filing

2021

Revenue$952,095
Expenses$771,661
Net Income$180,434
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 17, 2022
Return Version
2020v4.0
Gross Receipts
$952,095
Mission and Program Overview

Mission

Public charter school grades k-6, 52 students enrolled.

Public charter school grades k-6, 64 students enrolled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$867,518$965,588▲ $98,070
Land, Buildings, and Equipment, Net$149,350$154,558▲ $5,208
Accounts Receivable$144,166$142,413▼ $1,753
Cash and Non-Interest-Bearing Accounts$5,000$5,000→ $0
Total Assets$1,166,034$1,267,559▲ $101,525
Liabilities
Accounts Payable and Accrued Expenses$95,428$37,480▼ $57,948
Deferred Revenue$46,270$25,309▼ $20,961
Total Liabilities$141,698$62,789▼ $78,909
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,024,336$1,204,770▲ $180,434
Total Net Assets Fund Balance$1,024,336$1,204,770▲ $180,434
Total Liabilities and Net Assets / Fund Balance$1,166,034$1,267,559▲ $101,525

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,963$236,203$318,166
Land$51,644-$51,644
Other Land Buildings$20,951$1,497$22,448
Equipment-$8,779$8,779
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Betty TuttleOffice ManagFT$64,244$22,857$87,101
Tina WilsonBusiness ManPT$60,431$4,020$64,451

Board Members and Trustees

NameTitle
Lisa WhitemanBoard Chairp
Karen MoralesSecretary
Joanna WolfTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$944,731
Program Service Revenue
$0
Investment Income
$7,185
Other Revenue
$179
Change in Net Assets
$180,434

Audited Revenue Reconciliation

Revenue per Audited Statements
$952,095
Total Revenue per Audited Statements
$952,095
Total Revenue per Form 990
$952,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,823
Other Expenses$208,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$289,779--$289,779
Other Employee Benefits$109,559$49,705-$159,264
Current Officers, Directors, Trustees, and Key Employees$3,617$110,163-$113,780
Depreciation Depletion$15,280$1,959-$17,239
Other Expenses$12,000$1,450-$12,000
Total Functional Expenses$585,611$186,050$0$771,661

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$771,661
Total Expenses per Audited Statements$771,661
Total Expenses per Form 990$771,661
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
Yes
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, Page 6, Part VI, Line 11B

The board is provided a draft of the return for approval before submitting to the service center.

Form 990, Page 6, Part VI, Line 12C

Form 700s are completed annually for board members and designated employee (business manager). On a case by case basis a board member would excuse themselves from discussion or voting decision if there was a conflict of interest during a board meeting.

Form 990, Page 6, Part VI, Line 15A

Top officials compensation is determined by the current budget and other local charter schools compensation. The board elects the current budget.

Form 990, Page 6, Part VI, Line 15B

No officers are paid. The business manager and office manager are the only officers due to their positions under irs guidelines.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Eel River Charter School
EIN
68-0474556
Phone
7079836946
Address
PO BOX 218, COVELO, CA 95428

Signing Officer

Name
Tina Wilson
Title
Business Manager
Phone
7079836946
Signed
2022-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Whiteman
Formed
2001
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
13
Volunteers
10

Preparer

Firm
Robertson & Associates Cpas
Address
1101 N MAIN ST, LAKEPORT, CA 95453-3841
Preparer
John S Robertson
Phone
7072639012
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers help to clean yards, and work on field trips, help with class events and serve on the organization board. Our board members also volunteer.

Raw XML Appendix333 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/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATION POLICY IS AVAILABLE PUBLICALLY IN THE CHARTER DOCUMENT AND ON ALL ADMISSION FORMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1EEL RIVER CHARTER SCHOOL IS NOT A PRIVATE SCHOOL, IT RECEIVES FUNDING FROM THE GOVERNMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP TO CLEAN YARDS, AND WORK ON FIELD TRIPS, HELP WITH CLASS EVENTS AND SERVE ON THE ORGANIZATION BOARD. OUR BOARD MEMBERS ALSO VOLUNTEER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS PROVIDED A DRAFT OF THE RETURN FOR APPROVAL BEFORE SUBMITTING TO THE SERVICE CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 700S ARE COMPLETED ANNUALLY FOR BOARD MEMBERS AND DESIGNATED EMPLOYEE (BUSINESS MANAGER). ON A CASE BY CASE BASIS A BOARD MEMBER WOULD EXCUSE THEMSELVES FROM DISCUSSION OR VOTING DECISION IF THERE WAS A CONFLICT OF INTEREST DURING A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TOP OFFICIALS COMPENSATION IS DETERMINED BY THE CURRENT BUDGET AND OTHER LOCAL CHARTER SCHOOLS COMPENSATION. THE BOARD ELECTS THE CURRENT BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO OFFICERS ARE PAID. THE BUSINESS MANAGER AND OFFICE MANAGER ARE THE ONLY OFFICERS DUE TO THEIR POSITIONS UNDER IRS GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01166034
IRS990/TotalAssetsEOYAmt01267559
IRS990/TotalAssetsGrp/BOYAmt01166034
IRS990/TotalAssetsGrp/EOYAmt01267559
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0944731
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186050
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0585611
IRS990/TotalFunctionalExpensesGrp/TotalAmt0771661
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0141698
IRS990/TotalLiabilitiesEOYAmt062789
IRS990/TotalLiabilitiesGrp/BOYAmt0141698
IRS990/TotalLiabilitiesGrp/EOYAmt062789
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01024336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01204770
IRS990/TotalOtherCompensationAmt026877
IRS990/TotalProgramServiceExpensesAmt0585611
IRS990/TotalReportableCompFromOrgAmt0124675
IRS990/TotalRevenueGrp/ExclusionAmt07364
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0952095
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01166034
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01267559
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 218
IRS990/USAddress/CityNm0COVELO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095428
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.EELRIVERSCHOOL.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TINA WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07079836946
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EEL RIVER CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0EELR
ReturnHeader/Filer/EIN0680474556
ReturnHeader/Filer/PhoneNum07079836946
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 218
ReturnHeader/Filer/USAddress/CityNm0COVELO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095428
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680290978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERTSON & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01101 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKEPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0954533841
ReturnHeader/PreparerPersonGrp/PhoneNum07072639012
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN S ROBERTSON
ReturnHeader/ReturnTs02022-02-24T16:40:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILSON
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.84$0.33$2.50$1.28$1.18$0.09
2024Detailed filing. Detailed filing data is available for this year.$2.66$0.24$2.41$1.39$1.07$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.36$2.06$1.60$0.90$0.70
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.10$1.36$1.04$0.89$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.20$0.95$0.77$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.14$1.02$0.88$0.74$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.10$0.88$0.76$0.67$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.79$0.55$0.55$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.05$0.78$0.62$0.60$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.77$0.74$0.56$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.05$0.59$0.62$0.52$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.04$0.49$0.47$0.45$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.07$0.48$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.06$0.49$0.43
2011Summary only. Only limited summary data is available for this year.$0.49$0.08$0.41$0.52$0.51$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.08$0.40$0.49$0.50$0.01