Civic Intelligence

Riverbend Community School

EIN 82-2506363 • 501(c)3 • The Dalles, OR

Profile

Operation of a charter school providing education services to 30 students in grades nine through twelve.

400 East Scenic DriveThe Dalles, OR 97058
Siviq Scores

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

Liabilities / Assets

87th percentile

0.52x

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

501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.19x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-33%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$249,590

Up $34,216 (+16%) from 2020

Liabilities

Up

$130,903

Up $121,290 (+1262%) from 2020

Net Assets

Down

$118,687

Down $87,074 (-42%) from 2020

Revenue

Down

$673,399

Down $328,074 (-33%) from 2020

Expenses

Down

$760,473

Down $78,940 (-9.4%) from 2020

Net Income

Down

-$87,074

Down $249,134 (-154%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2019: $53,268Liabilities 2019: $9,566Net Assets 2019: $43,7022019Assets 2020: $215,374Liabilities 2020: $9,613Net Assets 2020: $205,7612020Assets 2021: $249,590Liabilities 2021: $130,903Net Assets 2021: $118,6872021

Highlighted filing

2021

Assets$249,590
Liabilities$130,903
Net Assets$118,687

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $363,583Expenses 2019: $319,881Net Income 2019: $43,7022019Revenue 2020: $1,001,473Expenses 2020: $839,413Net Income 2020: $162,0602020Revenue 2021: $673,399Expenses 2021: $760,473Net Income 2021: -$87,0742021

Highlighted filing

2021

Revenue$673,399
Expenses$760,473
Net Income-$87,074

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 21, 2022
Return Version
2020v4.0
Gross Receipts
$673,399
Mission and Program Overview

Mission

Operation of a charter school providing education services to 30 students in grades nine through twelve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$188,501$242,232▲ $53,731
Accounts Receivable$26,873$6,970▼ $19,903
Prepaid Expenses and Deferred Charges-$388-
Total Assets$215,374$249,590▲ $34,216
Liabilities
Accounts Payable and Accrued Expenses$9,613$130,903▲ $121,290
Total Liabilities$9,613$130,903▲ $121,290
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$205,761$118,687▼ $87,074
Total Net Assets Fund Balance$205,761$118,687▼ $87,074
Total Liabilities and Net Assets / Fund Balance$215,374$249,590▲ $34,216
Compensation and Service Providers

Board Members and Trustees

NameTitle
Beth McmanusChair
Sara ViemeisterVice Chair
Aaron BowmanDirector
Carrie PipinichDirector
Loraine HernandezDirector
Robert Wells-clarkDirector
Stacey ShawExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$426,216
Program Service Revenue
$244,860
Investment Income
$375
Other Revenue
$1,948
All Other Contributions
$5,100
Change in Net Assets
$-87,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$673,399
Total Revenue per Audited Statements
$673,399
Total Revenue per Form 990
$673,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$607,092
Other Expenses$153,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,512--$235,512
Current Officers, Directors, Trustees, and Key Employees$142,632--$142,632
Pension Plan Contributions$131,244--$131,244
Fees for Services Other$78,547--$78,547
Other Employee Benefits$68,859--$68,859
Payroll Taxes$28,845--$28,845
Occupancy$26,815--$26,815
Other Expenses$9,200--$9,200
Fees for Services Accounting$7,500--$7,500
Insurance$6,989--$6,989
Information Technology$5,203--$5,203
Office Expenses$3,504--$3,504
Advertising$3,442--$3,442
Travel$323--$323
Total Functional Expenses$760,473$0$0$760,473

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$760,473
Total Expenses per Audited Statements$760,473
Total Expenses per Form 990$760,473
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
Audit committee
Yes
Backup withholding compliance
No
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
No
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

Wahtonka community school's form 990 is reviewed by the board of directors prior to filing.

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

The board of directors reviews the administration's compensation and benefits annually.

Form 990, Page 6, Part VI, Line 19

Wahtonka's governing documents are made available upon request at the school's administration office.

Filing and Contact Details

Filer

Filer Name
Riverbend Community School
EIN
82-2506363
Address
400 EAST SCENIC DRIVE, THE DALLES, OR 97058
Doing Business As
Riverbend Community School

Signing Officer

Name
Kieren Connolly
Title
Executive Director
Phone
5417050329
Signed
2022-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kieren Connolly
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
19

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Kori Sarrett CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Purchased service fees 78,547 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code. This tax-exempt status can be revoked by the internal revenue service as a result of direct violations of laws and regulations governing 501(c)(3) organizations. The organization's operating policy requires strict adherence to these laws and regulations in order to maintain its tax-exempt status. Management's policy is to engage in activities related to their exempt purpose. Management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing, in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. The organization presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits. The organization is subject to examination by federal and state income tax authorities for three years from the filing of a tax return.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RIVERBEND COMMUNITY SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIPS, ATHLETICS, AND OTHER ACADEMY ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RIVERBEND COMMUNITY SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIPS, ATHLETICS, AND OTHER ACADEMY ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RIVERBEND COMMUNITY SCHOOL RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF EDUCATION PASSED THROUGH NORTH WASCO COUNTY SCHOOL DISTRICT 21.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WAHTONKA COMMUNITY SCHOOL'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE ADMINISTRATION'S COMPENSATION AND BENEFITS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAHTONKA'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE SCHOOL'S ADMINISTRATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PURCHASED SERVICE FEES 78,547 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0215374
IRS990/TotalAssetsEOYAmt0249590
IRS990/TotalAssetsGrp/BOYAmt0215374
IRS990/TotalAssetsGrp/EOYAmt0249590
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0426216
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0760473
IRS990/TotalFunctionalExpensesGrp/TotalAmt0760473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09613
IRS990/TotalLiabilitiesEOYAmt0130903
IRS990/TotalLiabilitiesGrp/BOYAmt09613
IRS990/TotalLiabilitiesGrp/EOYAmt0130903
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205761
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0118687
IRS990/TotalProgramServiceExpensesAmt0760473
IRS990/TotalProgramServiceRevenueAmt0244860
IRS990/TotalRevenueGrp/ExclusionAmt0375
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0246808
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0673399
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0215374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0249590
IRS990/TravelGrp/ProgramServicesAmt0323
IRS990/TravelGrp/TotalAmt0323
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 EAST SCENIC DRIVE
IRS990/USAddress/CityNm0THE DALLES
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097058
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIEREN CONNOLLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05417050329
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RIVERBEND COMMUNITY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0822506363
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 EAST SCENIC DRIVE
ReturnHeader/Filer/USAddress/CityNm0THE DALLES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097058
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454207980
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCUITY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1072
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973210415
ReturnHeader/PreparerPersonGrp/PhoneNum05412235555
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KORI SARRETT CPA
ReturnHeader/ReturnTs02022-05-16T14:12:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIEREN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CONNOLLY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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