Civic Intelligence

Alta Vista Charter School Inc.

990 • Fiscal year 2017 • EIN 87-0622752

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 07, 2017

8785 County Rd LLLamar, CO 81052

(719) 336-2154

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.45x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

3.62x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

4th percentile

-69%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

23rd percentile

$42,236

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

2.0%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$7,642,297

Up $870,561 (+13%) from 2016

Net Assets

Down

$4,208,968

Down $651,842 (-13%) from 2016

Liabilities

Up

$3,433,329

Up $1,522,403 (+80%) from 2016

Revenue

Up

$949,305

Up $18,329 (+2.0%) from 2016

Expenses

Up

$1,601,146

Up $518,562 (+48%) from 2016

Net Income

Down

-$651,841

Down $500,233 (-330%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,282,396Liabilities 2011: $86,848Net Assets 2011: $4,195,5482011Assets 2012: $6,703,842Liabilities 2012: $89,723Net Assets 2012: $6,614,1192012Assets 2013: $6,680,846Liabilities 2013: $98,829Net Assets 2013: $6,582,0172013Assets 2014: $6,833,813Liabilities 2014: $208,923Net Assets 2014: $6,624,8902014Assets 2015: $6,706,176Liabilities 2015: $1,693,760Net Assets 2015: $5,012,4162015Assets 2016: $6,771,736Liabilities 2016: $1,910,926Net Assets 2016: $4,860,8102016Assets 2017: $7,642,297Liabilities 2017: $3,433,329Net Assets 2017: $4,208,9682017Assets 2018: $7,337,354Liabilities 2018: $3,901,629Net Assets 2018: $3,435,7252018Assets 2019: $6,908,946Liabilities 2019: $2,659,895Net Assets 2019: $4,249,0512019Assets 2020: $6,695,540Liabilities 2020: $2,439,078Net Assets 2020: $4,256,4622020Assets 2021: $6,831,754Liabilities 2021: $2,434,139Net Assets 2021: $4,397,6152021Assets 2022: $6,694,209Liabilities 2022: $1,571,358Net Assets 2022: $5,122,8512022Assets 2023: $7,034,597Liabilities 2023: $1,566,667Net Assets 2023: $5,467,9302023Assets 2025: $7,201,582Liabilities 2025: $1,973,764Net Assets 2025: $5,227,8182025

Highlighted filing

2017

Assets$7,642,297
Liabilities$3,433,329
Net Assets$4,208,968

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $721,3052011Expenses 2012: $824,5542012Expenses 2013: $930,9262013Revenue 2014: $1,027,865Expenses 2014: $984,993Net Income 2014: $42,8722014Revenue 2015: $934,548Expenses 2015: $1,001,398Net Income 2015: -$66,8502015Revenue 2016: $930,976Expenses 2016: $1,082,584Net Income 2016: -$151,6082016Revenue 2017: $949,305Expenses 2017: $1,601,146Net Income 2017: -$651,8412017Revenue 2018: $997,888Expenses 2018: $1,771,131Net Income 2018: -$773,2432018Revenue 2019: $2,005,875Expenses 2019: $1,192,549Net Income 2019: $813,3262019Revenue 2020: $1,210,042Expenses 2020: $1,247,268Net Income 2020: -$37,2262020Revenue 2021: $1,306,717Expenses 2021: $1,165,564Net Income 2021: $141,1532021Revenue 2022: $1,271,963Expenses 2022: $1,267,601Net Income 2022: $4,3622022Revenue 2023: $1,388,501Expenses 2023: $1,379,310Net Income 2023: $9,1912023Revenue 2025: $1,701,588Expenses 2025: $1,765,969Net Income 2025: -$64,3812025

Highlighted filing

2017

Revenue$949,305
Expenses$1,601,146
Net Income-$651,841
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 7, 2017
Return Version
2016v3.0
Gross Receipts
$949,305
Mission and Program Overview

Mission

The mission of Alta Vista Charter School is to provide solid skills instruction rich in content, in an environment that expects excellence in character and personal academic achievement. Strong parental involvement, student responsibility,and an advanced challenging curriculum are the center of the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,035,243$5,900,661▼ $134,582
Cash and Non-Interest-Bearing Accounts$545,077$513,737▼ $31,340
Total Assets$6,771,736$7,642,297▲ $870,561
Other Assets Total$191,416$1,227,899▲ $1,036,483
Liabilities
Other Liabilities$1,767,537$3,322,783▲ $1,555,246
Accounts Payable and Accrued Expenses$125,747$110,546▼ $15,201
Deferred Revenue$17,642--
Total Liabilities$1,910,926$3,433,329▲ $1,522,403
Net Assets / Fund Balance
Unrestricted Net Assets$4,793,616$4,129,628▼ $663,988
Temporarily Rstr Net Assets$39,800$51,300▲ $11,500
Permanently Rstr Net Assets$27,394$28,040▲ $646
Total Net Assets Fund Balance$4,860,810$4,208,968▼ $651,842
Total Liabilities and Net Assets / Fund Balance$6,771,736$7,642,297▲ $870,561

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,800,661$762,899$6,563,560
Equipment$100,000-$100,000
Other Assets Org$1,227,899--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Talara CoenAdministratorFT$42,236$42,236

Board Members and Trustees

NameTitle
Brian KanePresident
James CaseboltVice President
Karl NeischburgDirector
Ryan SnellerDirector
Scott RankinDirector
Mark TabbSecretary
Kelly EmickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$905,052
Investment Income
$526
Other Revenue
$43,727
Change in Net Assets
$-651,841

Audited Revenue Reconciliation

Revenue per Audited Statements
$949,305
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$949,305
Total Revenue per Form 990
$949,305
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$908,301
Salaries, Compensation, and Employee Benefits$692,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,751--$537,751
Depreciation Depletion$134,582--$134,582
Payroll Taxes$100,573--$100,573
Fees for Services Other$98,643--$98,643
Occupancy$68,555--$68,555
Other Employee Benefits$54,521--$54,521
Other Expenses$22,104--$22,104
Total Functional Expenses$1,601,146$0$0$1,601,146

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,601,146
Total Expenses per Audited Statements$1,601,146
Total Expenses per Form 990$1,601,146
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$3,322,783
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

A draft copy was provided to management for their review in addition to a draft copy of the audited financial statements. The board of directors does not reveiw the draft 990 due to no issues that need to be brought to their attention.

Form 990, Part VI, Section C, line 19

Alta Vista Charter School is a governmental entity per Colorado Revised Statutes and all of its documents are available to the public during normal business hours.

Filing and Contact Details

Filer

Filer Name
Alta Vista Charter School Inc
EIN
87-0622752
Phone
7193362154
Address
8785 County Rd LL, Lamar, CO 81052

Signing Officer

Name
Brian Kane
Title
President
Phone
7193362154
Signed
2017-12-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Kane
Formed
2002
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
0

Preparer

Firm
rfarmer llc
Address
p o box 1173, lamar, CO 81052
Phone
7193367428
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

rounding -1.

Form 990, Part XII, Line 2C

There was not a change during the past school year.

Financial Statement Notes

Page 12, Part XII, line 2B.

There are not any FIN 48 disclosures required.

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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/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/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The entity is part of the Lamar School District RE-2 and follows all Colorado Revised Statute requirements. No scholarships are awarded to any student as the entity is a public school.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school receives funding from the Colorado Department of Education through the RE-2 school district, per Colorado Revised Statutes.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Alta Vista Charter School does not send W-2 forms to its employees under its federal idenfitication number. The Charter School is legally part of Lamar School District Re-2 and all employees receive W-2 forms from Re-2 School District.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2990, page 7, Pt. VII, Section A, (8)
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt042236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Talara Coen
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Administrator
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt042236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft copy was provided to management for their review in addition to a draft copy of the audited financial statements. The board of directors does not reveiw the draft 990 due to no issues that need to be brought to their attention.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Alta Vista Charter School is a governmental entity per Colorado Revised Statutes and all of its documents are available to the public during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2rounding -1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There was not a change during the past school year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt098643
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Fair Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Lamar School District RE-2
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt039800
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt051300
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06771736
IRS990/TotalAssetsEOYAmt07642297
IRS990/TotalAssetsGrp/BOYAmt06771736
IRS990/TotalAssetsGrp/EOYAmt07642297
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01601146
IRS990/TotalFunctionalExpensesGrp/TotalAmt01601146
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01910926
IRS990/TotalLiabilitiesEOYAmt03433329
IRS990/TotalLiabilitiesGrp/BOYAmt01910926
IRS990/TotalLiabilitiesGrp/EOYAmt03433329
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04860810
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04208968
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01601146
IRS990/TotalProgramServiceRevenueAmt0905052
IRS990/TotalReportableCompFromOrgAmt042236
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0949305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0949305
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06771736
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07642297
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04793616
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04129628
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08785 County Rd LL
IRS990/USAddress/CityNm0Lamar
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081052
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0lamar.k12.co.us/altavista
IRS990/WhistleblowerPolicyInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.20$1.97$5.23$1.70$1.77$0.06
2023Summary only. Only limited summary data is available for this year.$7.03$1.57$5.47$1.39$1.38$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$1.57$5.12$1.27$1.27$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$2.43$4.40$1.31$1.17$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.70$2.44$4.26$1.21$1.25$0.04
2019Summary only. Only limited summary data is available for this year.$6.91$2.66$4.25$2.01$1.19$0.81
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$3.90$3.44$1.00$1.77$0.77
2017Detailed filing. Detailed filing data is available for this year.$7.64$3.43$4.21$0.95$1.60$0.65
2016Summary only. Only limited summary data is available for this year.$6.77$1.91$4.86$0.93$1.08$0.15
2015Detailed filing. Detailed filing data is available for this year.$6.71$1.69$5.01$0.93$1.00$0.07
2014Detailed filing. Detailed filing data is available for this year.$6.83$0.21$6.62$1.03$0.98$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$0.10$6.58$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$0.09$6.61$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.09$4.20$0.72
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