Civic Intelligence

Mountain Oak Charter School

990 • Fiscal year 2014 • EIN 86-0904150

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 09, 2015

1455 Willow Creek Road86301

(928) 541-7700

Siviq Scores

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

Liabilities / Assets

91st percentile

1.00x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

1.50x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$46,735

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.9%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,676,986

Down $67,281 (-3.9%) from 2013

Net Assets

Down

$2,720

Down $117,320 (-98%) from 2013

Liabilities

Up

$1,674,266

Up $50,039 (+3.1%) from 2013

Revenue

$1,119,004

No earlier filing loaded for comparison.

Expenses

Up

$1,236,324

Up $89,109 (+7.8%) from 2013

Net Income

-$117,320

No earlier filing loaded for comparison.

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$0-$1.0MAssets 2011: $1,445,192Liabilities 2011: $1,284,091Net Assets 2011: $161,1012011Assets 2012: $1,358,689Liabilities 2012: $1,275,126Net Assets 2012: $83,5632012Assets 2013: $1,744,267Liabilities 2013: $1,624,227Net Assets 2013: $120,0402013Assets 2014: $1,676,986Liabilities 2014: $1,674,266Net Assets 2014: $2,7202014Assets 2015: $1,661,411Liabilities 2015: $1,641,808Net Assets 2015: $19,6032015Assets 2016: $1,732,869Liabilities 2016: $1,611,968Net Assets 2016: $120,9012016Assets 2017: $1,907,976Liabilities 2017: $1,605,527Net Assets 2017: $302,4492017Assets 2018: $2,020,519Liabilities 2018: $1,610,325Net Assets 2018: $410,1942018Assets 2019: $1,981,794Liabilities 2019: $1,585,890Net Assets 2019: $395,9042019Assets 2020: $1,797,858Liabilities 2020: $1,540,185Net Assets 2020: $257,6732020Assets 2021: $1,628,310Liabilities 2021: $1,499,925Net Assets 2021: $128,3852021Assets 2022: $1,647,104Liabilities 2022: $1,466,385Net Assets 2022: $180,7192022Assets 2023: $1,795,049Liabilities 2023: $1,434,542Net Assets 2023: $360,5072023Assets 2024: $1,425,717Liabilities 2024: $1,464,675Net Assets 2024: -$38,9582024

Highlighted filing

2014

Assets$1,676,986
Liabilities$1,674,266
Net Assets$2,720

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $986,4652011Expenses 2012: $1,109,5542012Expenses 2013: $1,147,2152013Revenue 2014: $1,119,004Expenses 2014: $1,236,324Net Income 2014: -$117,3202014Revenue 2015: $1,060,796Expenses 2015: $1,043,913Net Income 2015: $16,8832015Revenue 2016: $1,218,212Expenses 2016: $1,116,914Net Income 2016: $101,2982016Revenue 2017: $1,414,592Expenses 2017: $1,233,044Net Income 2017: $181,5482017Revenue 2018: $1,642,457Expenses 2018: $1,534,712Net Income 2018: $107,7452018Revenue 2019: $1,589,032Expenses 2019: $1,603,322Net Income 2019: -$14,2902019Revenue 2020: $1,208,376Expenses 2020: $1,346,607Net Income 2020: -$138,2312020Revenue 2021: $945,563Expenses 2021: $1,074,851Net Income 2021: -$129,2882021Revenue 2022: $1,128,030Expenses 2022: $1,075,696Net Income 2022: $52,3342022Revenue 2023: $1,583,539Expenses 2023: $1,403,751Net Income 2023: $179,7882023Revenue 2024: $1,483,827Expenses 2024: $1,883,292Net Income 2024: -$399,4652024

Highlighted filing

2014

Revenue$1,119,004
Expenses$1,236,324
Net Income-$117,320
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 9, 2015
Return Version
2013v4.0
Gross Receipts
$1,119,004
Mission and Program Overview

Mission

To provide a waldorf-inspired age appropriate education for

To provide a waldorf-inspired age appropriate education for the whole child that emphasizes intellectual development through the imaginative, artistic, and moral growth of its students. We encourage students to be life-long learners and independent thinkers, as well as self-motivated, creative and responsible individuals who will develop the skills needed to direct their own lives and to serve the greater community to which they belong.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,617,530$1,579,559▼ $37,971
Savings and Temporary Cash Investments$114,530$57,068▼ $57,462
Accounts Receivable$12,207$40,359▲ $28,152
Total Assets$1,744,267$1,676,986▼ $67,281
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,610,470$1,589,595▼ $20,875
Accounts Payable and Accrued Expenses$13,757$84,671▲ $70,914
Total Liabilities$1,624,227$1,674,266▲ $50,039
Net Assets / Fund Balance
Unrestricted Net Assets$120,040$2,720▼ $117,320
Total Net Assets Fund Balance$120,040$2,720▼ $117,320
Total Liabilities and Net Assets / Fund Balance$1,744,267$1,676,986▼ $67,281

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$946,540$120,477$1,067,017
Land$606,768-$606,768
Other Land Buildings$19,737$2,462$22,199
Equipment$6,514$14,627$21,141
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawna WilliamsMemberFT$41,614$5,121$46,735
Marlene SullivanMember/teacherFT$36,197$9,411$45,608
Cindy RoeDirector (former)FT$26,828$2,728$29,556
Cindy Roe--$26,828$2,728$29,556
Elizabeth WildemaanDirectorFT$21,551$1,879$23,430
Dee Ann MorganMember/teacher-$15,999$1,719$17,718

Board Members and Trustees

NameTitle
Anna MarxPresident
Angela KumberraMember
Lynn HughesMember
Robert ErnstMember
Revenue and Support

Revenue Composition

Contributions and Grants
$69,450
Program Service Revenue
$993,869
Investment Income
$24
Other Revenue
$55,661
All Other Contributions
$69,450
Change in Net Assets
$-117,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,119,004
Total Revenue per Audited Statements
$1,119,004
Total Revenue per Form 990
$1,119,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$644,811
Other Expenses$591,513
Total Fundraising Expense$28,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,070$32,518$0$373,588
Fees for Services Other$234,533$8,577$0$243,110
Occupancy$141,879$16,169$0$158,048
Current Officers, Directors, Trustees, and Key Employees$100,719$52,654$0$153,373
Other Employee Benefits$44,788$9,434$0$54,222
Office Expenses$41,769$7,670$0$49,439
Depreciation Depletion$35,680$6,297$0$41,977
Payroll Taxes$34,859$2,597$0$37,456
Fees for Services Legal$0$31,687$0$31,687
Other Expenses$0$0$28,274$28,274
Fees for Services Accounting$0$26,998$0$26,998
Pension Plan Contributions$24,464$1,708$0$26,172
Travel$6,361$377$0$6,738
Advertising$0$2,209$0$2,209
Interest$0$693$0$693
Total Functional Expenses$1,006,122$201,928$28,274$1,236,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,236,324
Total Expenses per Audited Statements$1,236,324
Total Expenses per Form 990$1,236,324
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
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
Filing and Contact Details

Filer

EIN
86-0904150
Phone
9285417700

Signing Officer

Name
Angela Kumbera
Title
President
Phone
9285417700
Signed
2015-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Wildemaan
Formed
1999
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
2
Employees
40
Volunteers
75

Preparer

Preparer
John C Todd Ii
Phone
6235818117
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The governing board reviews and approves the form 990 prior to filing

Pt VI, Line 19

AVAILABLE UPON REQUEST.

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses bonds, mortgages & other notes

Raw XML AppendixShowing 400 of 440 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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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01708
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024464
IRS990/PensionPlanContributionsGrp/TotalAmt026172
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ELIZABETH WILDEMAAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENTAL
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0993869
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE AN AFTERNOON PROGRAM FOR KINDERGARTEN CHILDREN DURING THE 13-14 SCHOOL YEAR. WE SERVED CHILDREN IN AN EXTENSION OF OUR REGULAR KINDERGARTEN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010452
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07929
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE A WALDORF-INSPIRED PRE-SCHOOL PROGRAM FOR THE WHOLE CHILD THAT EMPHASIZED INTELLECTUAL DEVELOPMENT TROUGH THE IMAGINATIVE, ARTISTIC AND MORAL GROWTH OF ITS STUDENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt019592
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt020328
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088095
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0373
IRS990/PYOtherExpensesAmt0377509
IRS990/PYOtherRevenueAmt047019
IRS990/PYProgramServiceRevenueAmt01048205
IRS990/PYRevenuesLessExpensesAmt036477
IRS990/PYSalariesCompEmpBnftPaidAmt0769706
IRS990/PYTotalExpensesAmt01147215
IRS990/PYTotalRevenueAmt01183692
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-117320
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01090747
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114530
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057068
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0946540
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0120477
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01067017
IRS990ScheduleD/EquipmentGrp/BookValueAmt06514
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014627
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021141
IRS990ScheduleD/ExpensesSubtotalAmt01236324
IRS990ScheduleD/LandGrp/BookValueAmt0606768
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0606768
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019737
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02462
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022199
IRS990ScheduleD/RevenueSubtotalAmt01119004
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01579559
IRS990ScheduleD/TotalExpensesPerForm990Amt01236324
IRS990ScheduleD/TotalRevenuePerForm990Amt01119004
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01119004
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01236324
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/ExplanationTxt0THIS INFORMATION IS INCLUDED IN BROCHURES AND NEWSPAPER ADVERTISEMENTS FOR THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECEIVES FINANCIAL SUPPORT AND GRANTS FROM THE UNITED STATES DEPARTMENT OF EDUCATION AND THE ARIZONA DEPARTMENT OF EDUCATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt026828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02728
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CINDY ROE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt029556
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01744267
IRS990/TotalAssetsEOYAmt01676986
IRS990/TotalAssetsGrp/BOYAmt01744267
IRS990/TotalAssetsGrp/EOYAmt01676986
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069450
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028274
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0201928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01006122
IRS990/TotalFunctionalExpensesGrp/TotalAmt01236324
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01624227
IRS990/TotalLiabilitiesEOYAmt01674266
IRS990/TotalLiabilitiesGrp/BOYAmt01624227
IRS990/TotalLiabilitiesGrp/EOYAmt01674266
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0120040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02720
IRS990/TotalOtherCompensationAmt020858
IRS990/TotalProgramServiceExpensesAmt01006122
IRS990/TotalProgramServiceRevenueAmt0993869
IRS990/TotalReportableCompFromOrgAmt0142189
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01049554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01119004
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01744267
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01676986
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0377
IRS990/TravelGrp/ProgramServicesAmt06361

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.43$1.46$0.04$1.48$1.88$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.80$1.43$0.36$1.58$1.40$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.65$1.47$0.18$1.13$1.08$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.63$1.50$0.13$0.95$1.07$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.80$1.54$0.26$1.21$1.35$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.98$1.59$0.40$1.59$1.60$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.02$1.61$0.41$1.64$1.53$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.91$1.61$0.30$1.41$1.23$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.73$1.61$0.12$1.22$1.12$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.66$1.64$0.02$1.06$1.04$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.68$1.67$0.00$1.12$1.24$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$1.62$0.12$1.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$1.28$0.08$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$1.28$0.16$0.99