Civic Intelligence

Alta Vista Charter School Inc.

990 • Fiscal year 2020 • EIN 87-0622752

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 10, 2020

8785 Cty 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

68th percentile

0.36x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

2.02x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

29th percentile

-3.1%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

25th percentile

$44,637

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

17th percentile

-3.1%

Faster asset growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-40%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$6,695,540

Down $213,406 (-3.1%) from 2019

Net Assets

Up

$4,256,462

Up $7,411 (+0.2%) from 2019

Liabilities

Down

$2,439,078

Down $220,817 (-8.3%) from 2019

Revenue

Down

$1,210,042

Down $795,833 (-40%) from 2019

Expenses

Up

$1,247,268

Up $54,719 (+4.6%) from 2019

Net Income

Down

-$37,226

Down $850,552 (-105%) from 2019

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

2020

Assets$6,695,540
Liabilities$2,439,078
Net Assets$4,256,462

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

2020

Revenue$1,210,042
Expenses$1,247,268
Net Income-$37,226
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 10, 2020
Return Version
2019v5.0
Gross Receipts
$1,210,042
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$5,629,496$5,515,817▼ $113,679
Cash and Non-Interest-Bearing Accounts$702,104$948,848▲ $246,744
Intangible Assets$577,346$230,875▼ $346,471
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,908,946$6,695,540▼ $213,406
Other Assets Total-$0-
Liabilities
Other Liabilities$2,541,356$2,200,615▼ $340,741
Accounts Payable and Accrued Expenses$118,539$123,923▲ $5,384
Deferred Revenue-$114,540-
Total Liabilities$2,659,895$2,439,078▼ $220,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,249,051$4,256,462▲ $7,411
Total Net Assets Fund Balance$4,249,051$4,256,462▲ $7,411
Total Liabilities and Net Assets / Fund Balance$6,908,946$6,695,540▼ $213,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,515,817$1,169,077$6,684,894
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Talara CoenPrincipalFT$44,637$44,637

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,186,025
Investment Income
$2,197
Other Revenue
$21,820
Change in Net Assets
$-37,226

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,210,042
Total Revenue per Audited Statements
$1,210,042
Total Revenue per Form 990
$1,210,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$854,237
Other Expenses$393,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$617,129--$617,129
Fees for Services Accounting$146,938--$146,938
Depreciation Depletion$135,013--$135,013
Payroll Taxes$134,871--$134,871
Occupancy$61,132--$61,132
Other Employee Benefits$57,600--$57,600
Current Officers, Directors, Trustees, and Key Employees---$44,637
Other Expenses$54--$54
Total Functional Expenses$1,202,631$0$0$1,247,268

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,247,268
Total Expenses per Audited Statements$1,247,268
Total Expenses per Form 990$1,247,268
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Plan$2,200,615
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
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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Small board that meets monthly to review all transactions and disclose any possible conflicts.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

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

Signing Officer

Name
Brian Kane
Title
Chairman
Signed
2020-12-10
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
17

Preparer

Firm
rfarmer llc
Address
203 E Oak - PO Box 1173, Lamar, CO 81052
Preparer
Ronny R Farmer
Phone
7193367428
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-37226
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05515817
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01169077
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06684894
IRS990ScheduleD/ExpensesSubtotalAmt01247268
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02200615
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Pension Plan
IRS990ScheduleD/RevenueSubtotalAmt01210042
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05515817
IRS990ScheduleD/TotalExpensesPerForm990Amt01247268
IRS990ScheduleD/TotalLiabilityAmt02200615
IRS990ScheduleD/TotalRevenuePerForm990Amt01210042
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01210042
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01247268
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/ExplanationTxt0The entity is part of the Lamar School District RE-2 and follows all Colorado Revised Statutes. No scholarships are awarded to any student as the entity is a public school.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Small board that meets monthly to review all transactions and disclose any possible conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Lamar School District RE-2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0na
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0210 West Pearl
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lamar
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd081052
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06908946
IRS990/TotalAssetsEOYAmt06695540
IRS990/TotalAssetsGrp/BOYAmt06908946
IRS990/TotalAssetsGrp/EOYAmt06695540
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01202631
IRS990/TotalFunctionalExpensesGrp/TotalAmt01247268
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02659895
IRS990/TotalLiabilitiesEOYAmt02439078
IRS990/TotalLiabilitiesGrp/BOYAmt02659895
IRS990/TotalLiabilitiesGrp/EOYAmt02439078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04249051
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04256462
IRS990/TotalProgramServiceExpensesAmt01202631
IRS990/TotalProgramServiceRevenueAmt01186025
IRS990/TotalReportableCompFromOrgAmt044637
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01210042
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01210042
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06908946
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06695540
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08785 Cty Rd LL
IRS990/USAddress/CityNm0Lamar
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081052
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0lamar.k12co.us/altavista
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Kane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Alta Vista Charter School
ReturnHeader/Filer/BusinessNameControlTxt0ALTA

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
2020Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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