Civic Intelligence

Bailey Charter Elementary School

990 • Fiscal year 2017 • EIN 88-0497331

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

Organization ProfileWWW.BAILEYCHARTER.ORG
210 Gentry WayReno, NV 89502

(775) 323-6767

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.09x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

1.79x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

61st percentile

7.1%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

85th percentile

$155,350

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

80th percentile

20%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

3.9%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$4,479,158

Up $732,376 (+20%) from 2016

Net Assets

Up

-$412,464

Up $194,128 (+32%) from 2016

Liabilities

Up

$4,891,622

Up $538,248 (+12%) from 2016

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin61st percentile

Revenue

Up

$2,725,481

Up $101,696 (+3.9%) from 2016

Expenses

Up

$2,531,353

Up $247,035 (+11%) from 2016

Net Income

Down

$194,128

Down $145,339 (-43%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2014: $1Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $957,798Liabilities 2015: $1,903,857Net Assets 2015: -$946,0592015Assets 2016: $3,746,782Liabilities 2016: $4,353,374Net Assets 2016: -$606,5922016Assets 2017: $4,479,158Liabilities 2017: $4,891,622Net Assets 2017: -$412,4642017Assets 2018: $4,032,404Liabilities 2018: $4,639,559Net Assets 2018: -$607,1552018Assets 2019: $4,051,124Liabilities 2019: $4,393,531Net Assets 2019: -$342,4072019Assets 2020: $3,860,321Liabilities 2020: $4,092,890Net Assets 2020: -$232,5692020Assets 2021: $4,395,398Liabilities 2021: $3,695,787Net Assets 2021: $699,6112021Assets 2022: $5,292,625Liabilities 2022: $3,668,661Net Assets 2022: $1,623,9642022Assets 2023: $4,929,058Liabilities 2023: $3,467,722Net Assets 2023: $1,461,3362023Assets 2024: $4,481,384Liabilities 2024: $3,330,321Net Assets 2024: $1,151,0632024Assets 2025: $4,645,958Liabilities 2025: $3,717,927Net Assets 2025: $928,0312025

Highlighted filing

2017

Assets$4,479,158
Liabilities$4,891,622
Net Assets-$412,464
Open 2017 Filing

Operations Trend

Revenue Growth49th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $2,185,011Expenses 2015: $1,953,048Net Income 2015: $231,9632015Revenue 2016: $2,623,785Expenses 2016: $2,284,318Net Income 2016: $339,4672016Revenue 2017: $2,725,481Expenses 2017: $2,531,353Net Income 2017: $194,1282017Revenue 2018: $2,480,391Expenses 2018: $2,482,704Net Income 2018: -$2,3132018Revenue 2019: $2,473,430Expenses 2019: $2,208,682Net Income 2019: $264,7482019Revenue 2020: $2,557,039Expenses 2020: $2,300,911Net Income 2020: $256,1282020Revenue 2021: $2,901,761Expenses 2021: $1,969,581Net Income 2021: $932,1802021Revenue 2022: $2,629,274Expenses 2022: $1,704,922Net Income 2022: $924,3522022Revenue 2023: $2,222,154Expenses 2023: $2,384,783Net Income 2023: -$162,6292023Revenue 2024: $2,218,496Expenses 2024: $2,528,769Net Income 2024: -$310,2732024Revenue 2025: $2,146,682Expenses 2025: $2,369,714Net Income 2025: -$223,0322025

Highlighted filing

2017

Revenue$2,725,481
Expenses$2,531,353
Net Income$194,128
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$2,725,481
Mission and Program Overview

Mission

Bailey is committed to providing a supportive environment, which encourages students to connect their knowledge to the real world through inquiry-based learning and differentiated instruction.

Bailey is committed to providing a supportive environment, which encourages students to connect their knowledge to the real world through inquiry-based learning and differentiated instruction. Bailey serves kindergarten through sixth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,584,905$3,028,438▲ $443,533
Pledges and Grants Receivable$302,543$216,814▼ $85,729
Cash and Non-Interest-Bearing Accounts$314,635$64,702▼ $249,933
Prepaid Expenses and Deferred Charges$33,438$7,297▼ $26,141
Total Assets$3,746,782$4,479,158▲ $732,376
Other Assets Total$511,261$1,161,907▲ $650,646
Liabilities
Other Liabilities$2,062,805$2,772,016▲ $709,211
Mortgage Notes Payable Secured by Investment Property$2,276,728$2,013,135▼ $263,593
Accounts Payable and Accrued Expenses$13,841$106,471▲ $92,630
Total Liabilities$4,353,374$4,891,622▲ $538,248
Net Assets / Fund Balance
Unrestricted Net Assets$-606,592$-412,464▲ $194,128
Total Net Assets Fund Balance$-606,592$-412,464▲ $194,128
Total Liabilities and Net Assets / Fund Balance$3,746,782$4,479,158▲ $732,376

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,138,620$117,346$2,255,966
Equipment$54,105$529,611$583,716
Other Land Buildings$546,788-$546,788
Land$288,925-$288,925
Other Assets Org$1,161,707--
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Gregory L ErnyPresident
Jose Chinas-viviancoDirector
Roger J ThranDirector
Michelle EngebretsonAdministrator/principal
Tami FunkSecretary
Jeff BozzoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$831,381
Program Service Revenue
$1,893,695
Investment Income
$405
Other Revenue
$0
Change in Net Assets
$194,128

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,725,481
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,725,481
Total Revenue per Form 990
$2,725,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,981,325
Other Expenses$550,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,121,861$135,840-$1,257,701
Pension Plan Contributions$332,153$40,228-$372,381
Other Employee Benefits$141,976$28,349-$170,325
Current Officers, Directors, Trustees, and Key Employees-$157,642-$157,642
Depreciation Depletion$69,060$1,258-$70,318
Insurance$19,209$24,553-$43,762
Interest$35,043$7,791-$42,834
Occupancy$32,855$7,304-$40,159
Other Expenses$28,049$7,117-$28,049
All Other Expenses$8,943$16,293-$25,236
Payroll Taxes$19,623$3,653-$23,276
Fees for Services Accounting-$21,070-$21,070
Travel$17,093$852-$17,945
Information Technology$17,080--$17,080
Fees for Services Other$14,354$300-$14,654
Conferences and Meetings$2,346$1,495-$3,841
Fees for Services Legal-$3,741-$3,741
Total Functional Expenses$2,048,581$482,772$0$2,531,353

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,531,353
Total Expenses per Audited Statements$2,531,353
Total Expenses per Form 990$2,531,353
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$2,594,599
Deferred Inflows of Resources - Pension$173,741
Capital Lease$3,676
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 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, Part VI, Section B, Line 11B

“The form 990 is provided in draft form to the board and the treasurer reviews the 990 in detail for accuracy prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The board reviews any potential conflicts of interest at least annually.”

Form 990, Part VI, Section B, Line 15

“The board reviews the administrator/principal's salary using comparative data from washoe county school district pay schedules and other independent information. The board also approves salary ranges for other school positions that are consistent with washoe county school district pay ranges.”

Form 990, Part VI, Section C, Line 18

“All information is provided to the general public upon oral or written request of the organization.”

Form 990, Part VI, Section C, Line 19

“All information is provided to the general public upon oral or written request of the organization.”

Filing and Contact Details

Filer

Filer Name
Bailey Charter Elementary School
EIN
88-0497331
Phone
7753236767
Address
210 GENTRY WAY, RENO, NV 89502

Signing Officer

Name
Michelle Engebretson
Title
Administrator
Phone
7753236767
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Engebretson
Formed
2013
Legal Domicile
Nv
Voting Board Members
6
Independent Board Members
5
Employees
79
Volunteers
68

Preparer

Firm
Kohn & Company Llp
Address
5310 KIETZKE LANE SUITE 101, RENO, NV 89511
Preparer
Beth Kohn-cole
Phone
7758287300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The organization is a charter school organized as a nonprofit in nevada. The nevada department of education requires financial statements of nonprofit charter schools to be maintained under the governmental gaap basis of accounting. The tax return is reported on the government-wide full accrual basis of accounting and reflects the organization's share of nevada pers liability. That liability would only be paid through increased pers contribution rates as determined by the nevada legislature on a biennial basis.”

FORM 990, PART XII, LINE 2C:

“The board of directors as a whole is charged with governance and they are responsible for oversight and selection of the independent auditors.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under internal revenue code section 501(c)(3) as a nonprofit organization. Management annually reviews its positions, which are summarized as follows: - it has not engaged in activities that would jeopardize its tax exempt status - it has not engaged in any activities that would result in unrelated business income tax - it has determined that there are no material uncertain tax positions that would require recognition in the financial statements accordingly, no provision for income taxes has been made. In addition, the organization does not expect any material change in uncertain tax positions within the next twelve months.”

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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033438
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07297
IRS990/PrincipalOfficerNm0MICHELLE ENGEBRETSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0DISTRIBUTIVE SCHOOL AC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01858569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01858569
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0753838
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0445
IRS990/PYOtherExpensesAmt0653328
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01869502
IRS990/PYRevenuesLessExpensesAmt0339467
IRS990/PYSalariesCompEmpBnftPaidAmt01630990
IRS990/PYTotalExpensesAmt02284318
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02623785
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0194128
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01893695
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02138620
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0117346
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02255966
IRS990ScheduleD/EquipmentGrp/BookValueAmt054105
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0529611
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0583716
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02531353
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0288925
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0288925
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0200
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11161707
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOW OF RESOURCES - PENSION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0546788
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0546788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03676
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12594599
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2173741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES - PENSION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02725481
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS A NONPROFIT ORGANIZATION. MANAGEMENT ANNUALLY REVIEWS ITS POSITIONS, WHICH ARE SUMMARIZED AS FOLLOWS: - IT HAS NOT ENGAGED IN ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS - IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD RESULT IN UNRELATED BUSINESS INCOME TAX - IT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. IN ADDITION, THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX POSITIONS WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03028438
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01161907
IRS990ScheduleD/TotalExpensesPerForm990Amt02531353
IRS990ScheduleD/TotalLiabilityAmt02772016
IRS990ScheduleD/TotalRevenuePerForm990Amt02725481
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02725481
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02531353
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BAILEY CHARTER ELEMENTARY SCHOOL IS A CHARTER SCHOOL ORGANIZED AS A DOMESTIC NONPROFIT CORPORATION IN NEVADA. AS SUCH, IT IS TREATED AS A PUBLIC SCHOOL EXEMPT FROM THE SPECIFIC GUIDELINES SET FORTH IN REVENUE PROCEDURE 75-50.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0111291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt035905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08154
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHELLE ENGEBRETSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR/PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0155350
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION FOR THE ADMINISTRATOR/PRINCIPAL IS SET IN ACCORDANCE WITH THE CONTRACTED RATES PAID TO COMPARABLE ADMINISTRATORS IN THE WASHOE COUNTY SCHOOL DISTRICT AND IS BASED ON CONTRACTED SERVICE DAYS, YEARS OF SERVICE, AND EDUCATION LEVEL. THIS RATE IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY AND ESTABLISHED BY A WRITTEN EMPLOYMENT AGREEMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED IN DRAFT FORM TO THE BOARD AND THE TREASURER REVIEWS THE 990 IN DETAIL FOR ACCURACY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE ADMINISTRATOR/PRINCIPAL'S SALARY USING COMPARATIVE DATA FROM WASHOE COUNTY SCHOOL DISTRICT PAY SCHEDULES AND OTHER INDEPENDENT INFORMATION. THE BOARD ALSO APPROVES SALARY RANGES FOR OTHER SCHOOL POSITIONS THAT ARE CONSISTENT WITH WASHOE COUNTY SCHOOL DISTRICT PAY RANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION IS PROVIDED TO THE GENERAL PUBLIC UPON ORAL OR WRITTEN REQUEST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INFORMATION IS PROVIDED TO THE GENERAL PUBLIC UPON ORAL OR WRITTEN REQUEST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION IS A CHARTER SCHOOL ORGANIZED AS A NONPROFIT IN NEVADA. THE NEVADA DEPARTMENT OF EDUCATION REQUIRES FINANCIAL STATEMENTS OF NONPROFIT CHARTER SCHOOLS TO BE MAINTAINED UNDER THE GOVERNMENTAL GAAP BASIS OF ACCOUNTING. THE TAX RETURN IS REPORTED ON THE GOVERNMENT-WIDE FULL ACCRUAL BASIS OF ACCOUNTING AND REFLECTS THE ORGANIZATION'S SHARE OF NEVADA PERS LIABILITY. THAT LIABILITY WOULD ONLY BE PAID THROUGH INCREASED PERS CONTRIBUTION RATES AS DETERMINED BY THE NEVADA LEGISLATURE ON A BIENNIAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS AS A WHOLE IS CHARGED WITH GOVERNANCE AND THEY ARE RESPONSIBLE FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT AUDITORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03746782
IRS990/TotalAssetsEOYAmt04479158
IRS990/TotalAssetsGrp/BOYAmt03746782
IRS990/TotalAssetsGrp/EOYAmt04479158
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0831381
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0482772
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02048581
IRS990/TotalFunctionalExpensesGrp/TotalAmt02531353
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04353374
IRS990/TotalLiabilitiesEOYAmt04891622
IRS990/TotalLiabilitiesGrp/BOYAmt04353374
IRS990/TotalLiabilitiesGrp/EOYAmt04891622
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-606592
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-412464
IRS990/TotalOtherCompensationAmt044059
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt035126
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt035126
IRS990/TotalProgramServiceExpensesAmt02048581
IRS990/TotalProgramServiceRevenueAmt01893695
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0405
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01893695
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02725481
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,479,158
Liabilities
$4,891,622
Net assets
-$412,464
Revenue
$2,725,481
Expenses
$2,531,353
Net income
$194,128
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.65$3.72$0.93$2.15$2.37$0.22
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$3.33$1.15$2.22$2.53$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$3.47$1.46$2.22$2.38$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$3.67$1.62$2.63$1.70$0.92
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$3.70$0.70$2.90$1.97$0.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$4.09$0.23$2.56$2.30$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$4.39$0.34$2.47$2.21$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$4.64$0.61$2.48$2.48$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.48$4.89$0.41$2.73$2.53$0.19
2016Summary only. Only limited summary data is available for this year.$3.75$4.35$0.61$2.62$2.28$0.34
2015Summary only. Only limited summary data is available for this year.$0.96$1.90$0.95$2.19$1.95$0.23
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits