Civic Intelligence

Seven Peaks School

990 • Fiscal year 2016 • EIN 93-1200323

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

19660 SW Mountaineer WayBend, OR 97702

(541) 382-7755

Siviq Scores

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

Liabilities / Assets

86th percentile

0.74x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.85x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

40th percentile

-0.4%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

52nd percentile

1.7%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-2.8%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,206,579

Up $54,594 (+1.7%) from 2015

Net Assets

Down

$822,433

Down $12,435 (-1.5%) from 2015

Liabilities

Up

$2,384,146

Up $67,029 (+2.9%) from 2015

Revenue

Down

$2,818,901

Down $80,562 (-2.8%) from 2015

Expenses

Up

$2,831,336

Up $120,410 (+4.4%) from 2015

Net Income

Down

-$12,435

Down $200,972 (-107%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,126,570Liabilities 2011: $1,917,553Net Assets 2011: $209,0172011Assets 2012: $2,372,804Liabilities 2012: $2,011,388Net Assets 2012: $361,4162012Assets 2013: $2,703,478Liabilities 2013: $2,194,283Net Assets 2013: $509,1952013Assets 2014: $3,036,771Liabilities 2014: $2,390,440Net Assets 2014: $646,3312014Assets 2015: $3,151,985Liabilities 2015: $2,317,117Net Assets 2015: $834,8682015Assets 2016: $3,206,579Liabilities 2016: $2,384,146Net Assets 2016: $822,4332016Assets 2017: $2,446,698Liabilities 2017: $1,686,950Net Assets 2017: $759,7482017Assets 2018: $1,051,769Liabilities 2018: $966,107Net Assets 2018: $85,6622018Assets 2019: $190,925Liabilities 2019: $768,857Net Assets 2019: -$577,9322019Assets 2020: $1,638,060Liabilities 2020: $1,368,025Net Assets 2020: $270,0352020Assets 2021: $2,431,239Liabilities 2021: $2,125,452Net Assets 2021: $305,7872021Assets 2022: $3,019,911Liabilities 2022: $2,282,628Net Assets 2022: $737,2832022Assets 2023: $5,157,113Liabilities 2023: $3,871,744Net Assets 2023: $1,285,3692023

Highlighted filing

2016

Assets$3,206,579
Liabilities$2,384,146
Net Assets$822,433

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,035,381Expenses 2011: $2,071,854Net Income 2011: -$36,4732011Revenue 2012: $2,300,419Expenses 2012: $2,148,020Net Income 2012: $152,3992012Revenue 2013: $2,400,620Expenses 2013: $2,252,841Net Income 2013: $147,7792013Revenue 2014: $2,579,185Expenses 2014: $2,442,049Net Income 2014: $137,1362014Revenue 2015: $2,899,463Expenses 2015: $2,710,926Net Income 2015: $188,5372015Revenue 2016: $2,818,901Expenses 2016: $2,831,336Net Income 2016: -$12,4352016Revenue 2017: $2,685,598Expenses 2017: $2,748,283Net Income 2017: -$62,6852017Revenue 2018: $2,364,896Expenses 2018: $2,975,549Net Income 2018: -$610,6532018Revenue 2019: $2,441,123Expenses 2019: $3,077,627Net Income 2019: -$636,5042019Revenue 2020: $3,701,748Expenses 2020: $2,880,871Net Income 2020: $820,8772020Revenue 2021: $837,214Expenses 2021: $531,698Net Income 2021: $305,5162021Revenue 2022: $3,937,577Expenses 2022: $3,506,081Net Income 2022: $431,4962022Revenue 2023: $4,377,267Expenses 2023: $3,900,608Net Income 2023: $476,6592023

Highlighted filing

2016

Revenue$2,818,901
Expenses$2,831,336
Net Income-$12,435
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$2,859,095
Mission and Program Overview

Mission

Education of students - grades junior kindergarten through 8th.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,361,290$1,311,163▼ $50,127
Accounts Receivable$799,499$946,794▲ $147,295
Savings and Temporary Cash Investments$782,655$735,102▼ $47,553
Land, Buildings, and Equipment, Net$177,474$181,703▲ $4,229
Prepaid Expenses and Deferred Charges$31,817$31,817→ $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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,152,735$3,206,579▲ $53,844
Other Assets Total-$0-
Liabilities
Deferred Revenue$2,295,312$2,329,960▲ $34,648
Other Liabilities$3,807$31,263▲ $27,456
Accounts Payable and Accrued Expenses$18,748$22,923▲ $4,175
Total Liabilities$2,317,867$2,384,146▲ $66,279
Net Assets / Fund Balance
Unrestricted Net Assets$834,868$822,433▼ $12,435
Total Net Assets Fund Balance$834,868$822,433▼ $12,435
Total Liabilities and Net Assets / Fund Balance$3,152,735$3,206,579▲ $53,844

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$129,934$479,918$609,852
Other Land Buildings$21,624$121,706$143,330
Leasehold Improvements$30,145$27,460$57,605
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cory ParksChairman
Sarah DouglassChairman Elect
Eric SmithMember
Joyce MaudslienMember
Reagan DesmondMember
Rob LivingstonMember
Julie DowningSecretary
Arianna MooreTreasurer
Shawn HolmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$183,270
Program Service Revenue
$2,543,645
Investment Income
$2,076
Other Revenue
$89,910
All Other Contributions
$183,270
Change in Net Assets
$-12,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,760,148
Other Expenses$1,071,188
Total Fundraising Expense$29,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,056,723$402,998-$1,459,721
Occupancy-$351,000-$351,000
Insurance$246,948--$246,948
All Other Expenses$40,217$98,920$199$139,336
Payroll Taxes$84,538$52,448-$136,986
Current Officers, Directors, Trustees, and Key Employees-$118,179-$118,179
Depreciation Depletion-$79,459-$79,459
Pension Plan Contributions$40,736$4,526-$45,262
Advertising--$29,717$29,717
Other Expenses$60,204$23,921-$23,921
Information Technology-$13,148-$13,148
Office Expenses-$5,980-$5,980
Fees for Services Legal-$3,990-$3,990
Fees for Services Other-$2,500-$2,500
Fees for Services Accounting-$750-$750
Total Functional Expenses$1,593,395$1,208,025$29,916$2,831,336
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,012
Fundraising Direct Expenses$25,772
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction$116,012$116,012$8,480$107,532
Total Events$116,012$116,012$25,772$90,240
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
Credit Card Payable$18,412
Undeposited Funds$9,487
Accrued Flex Spending$3,364
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Seven Peaks School
EIN
93-1200323
Phone
5413827755
Address
19660 SW Mountaineer Way, Bend, OR 97702

Signing Officer

Name
AMMoore
Title
Treasurer
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
0
Employees
54

Preparer

Firm
Mode Farrens Llp
Address
15 SW COLORADO ST STE 220, BEND, OR 97702-1635
Preparer
Patti Mode
Phone
5413850534
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IRS990/OtherExpensesGrp/Desc0Activity Fees
IRS990/OtherExpensesGrp/Desc1Lunch Program Supplies
IRS990/OtherExpensesGrp/Desc2Telephone and Utilities
IRS990/OtherExpensesGrp/Desc3Repairs/Maint
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt050206
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt123921
IRS990/OtherExpensesGrp/ProgramServicesAmt064029
IRS990/OtherExpensesGrp/ProgramServicesAmt160204
IRS990/OtherExpensesGrp/TotalAmt064029
IRS990/OtherExpensesGrp/TotalAmt160204
IRS990/OtherExpensesGrp/TotalAmt250206
IRS990/OtherExpensesGrp/TotalAmt323921
IRS990/OtherLiabilitiesGrp/BOYAmt03807
IRS990/OtherLiabilitiesGrp/EOYAmt031263
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0402998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01056723
IRS990/OtherSalariesAndWagesGrp/TotalAmt01459721
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt052448
IRS990/PayrollTaxesGrp/ProgramServicesAmt084538
IRS990/PayrollTaxesGrp/TotalAmt0136986
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04526
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040736
IRS990/PensionPlanContributionsGrp/TotalAmt045262
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031817
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031817
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Activity Fees
IRS990/ProgramServiceRevenueGrp/Desc1After School Programs
IRS990/ProgramServiceRevenueGrp/Desc2Application Fees
IRS990/ProgramServiceRevenueGrp/Desc3Lunch Program
IRS990/ProgramServiceRevenueGrp/Desc4Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0112400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15880
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28514
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375335
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42336604
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0112400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28514
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42336604
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0216011
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01556
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01014425
IRS990/PYOtherRevenueAmt0175821
IRS990/PYProgramServiceRevenueAmt02506075
IRS990/PYRevenuesLessExpensesAmt0188537
IRS990/PYSalariesCompEmpBnftPaidAmt01696501
IRS990/PYTotalExpensesAmt02710926
IRS990/PYTotalRevenueAmt02899463
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12435
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0780
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0782655
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0735102
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129934
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0479918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0609852
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030145
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027460
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt057605
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021624
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0121706
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0143330
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29487
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Flex Spending
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Undeposited Funds
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181703
IRS990ScheduleD/TotalLiabilityAmt031263
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The policy is covered during site visitation and documented on the school's application
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025772
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt02000
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02000
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Auction
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt014292
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014292
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0116012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0116012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0116012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0116012
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt090240
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08480
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08480
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01000
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OR
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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