Civic Intelligence

Lourdes Public Charter School

990 • Fiscal year 2017 • EIN 93-1250482

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 21, 2017

39059 Jordan RdScio, OR 97374

(503) 394-3340

Siviq Scores

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

Liabilities / Assets

95th percentile

1.06x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

1.00x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$65,020

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

95th percentile

203%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$395,748

Up $265,146 (+203%) from 2016

Net Assets

Up

-$23,603

Up $65,489 (+74%) from 2016

Liabilities

Up

$419,351

Up $199,657 (+91%) from 2016

Revenue

Up

$419,661

Up $116,989 (+39%) from 2016

Expenses

Down

$354,172

Down $81,507 (-19%) from 2016

Net Income

Up

$65,489

Up $198,496 (+149%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $46,368Liabilities 2011: $2,453Net Assets 2011: $43,9152011Assets 2012: $56,100Liabilities 2012: $8,552Net Assets 2012: $47,5482012Assets 2013: $69,221Liabilities 2013: $6,362Net Assets 2013: $62,8592013Assets 2014: $78,119Liabilities 2014: $4,645Net Assets 2014: $73,4742014Assets 2015: $139,624Liabilities 2015: $95,709Net Assets 2015: $43,9152015Assets 2016: $130,602Liabilities 2016: $219,694Net Assets 2016: -$89,0922016Assets 2017: $395,748Liabilities 2017: $419,351Net Assets 2017: -$23,6032017Assets 2018: $314,897Liabilities 2018: $372,802Net Assets 2018: -$57,9052018Assets 2019: $360,166Liabilities 2019: $408,505Net Assets 2019: -$48,3392019Assets 2020: $397,712Liabilities 2020: $419,654Net Assets 2020: -$21,9422020Assets 2021: $359,181Liabilities 2021: $361,330Net Assets 2021: -$2,1492021Assets 2022: $422,930Liabilities 2022: $400,910Net Assets 2022: $22,0202022Assets 2023: $510,473Liabilities 2023: $453,499Net Assets 2023: $56,9742023

Highlighted filing

2017

Assets$395,748
Liabilities$419,351
Net Assets-$23,603

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $245,131Expenses 2011: $272,789Net Income 2011: -$27,6582011Expenses 2012: $259,4322012Expenses 2013: $266,8802013Revenue 2014: $287,393Expenses 2014: $276,778Net Income 2014: $10,6152014Revenue 2015: $290,258Expenses 2015: $207,721Net Income 2015: $82,5372015Revenue 2016: $302,672Expenses 2016: $435,679Net Income 2016: -$133,0072016Revenue 2017: $419,661Expenses 2017: $354,172Net Income 2017: $65,4892017Revenue 2018: $325,623Expenses 2018: $359,925Net Income 2018: -$34,3022018Revenue 2019: $355,763Expenses 2019: $346,197Net Income 2019: $9,5662019Revenue 2020: $396,097Expenses 2020: $368,817Net Income 2020: $27,2802020Revenue 2021: $314,722Expenses 2021: $294,729Net Income 2021: $19,9932021Revenue 2022: $364,260Expenses 2022: $339,881Net Income 2022: $24,3792022Revenue 2023: $459,194Expenses 2023: $424,240Net Income 2023: $34,9542023

Highlighted filing

2017

Revenue$419,661
Expenses$354,172
Net Income$65,489
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 21, 2017
Return Version
2016v3.0
Gross Receipts
$424,198
Mission and Program Overview

Mission

Lourdes school endeavors to assist each student to develop their talents and meet their potential through a strong program of basic skills and critical thinking. As they succeed in the academics, they will also grow in the aesthetic, social, emotional and civic areas.

Providing education services to primary age students in scio, oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,315$161,334▲ $93,019
Savings and Temporary Cash Investments$4,078$4,083▲ $5
Prepaid Expenses and Deferred Charges$500$500→ $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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$130,602$395,748▲ $265,146
Other Assets Total$57,709$229,831▲ $172,122
Liabilities
Other Liabilities$219,508$419,038▲ $199,530
Accounts Payable and Accrued Expenses$186$313▲ $127
Total Liabilities$219,694$419,351▲ $199,657
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,078$4,083▲ $5
Unrestricted Net Assets$-93,170$-27,686▲ $65,484
Total Net Assets Fund Balance$-89,092$-23,603▲ $65,489
Total Liabilities and Net Assets / Fund Balance$130,602$395,748▲ $265,146

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$229,831--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda DumanAdministratorFT$50,666$14,354$65,020

Board Members and Trustees

NameTitle
Bryan SummerlinMember
Jeanne Howemember
Jo Philippimember
Ryan BanningMember
Jim WoodSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$402,399
Program Service Revenue
$5,300
Investment Income
$424
Other Revenue
$11,538
All Other Contributions
$25,824
Change in Net Assets
$65,489

Audited Revenue Reconciliation

Revenue per Audited Statements
$419,661
Revenue Not Reported on Form 990
$4,537
Total Revenue per Audited Statements
$424,198
Total Revenue per Form 990
$419,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,953
Other Expenses$87,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,349--$124,349
Current Officers, Directors, Trustees, and Key Employees$44,482$21,550-$66,032
Other Employee Benefits$54,724$5,073-$59,797
Occupancy-$28,115-$28,115
Pension Plan Contributions$16,775--$16,775
Fees for Services Other-$9,056-$9,056
Fees for Services Accounting-$8,400-$8,400
Insurance-$7,581-$7,581
Information Technology-$7,416-$7,416
Other Expenses$1,925$650-$2,575
Office Expenses-$1,881-$1,881
Total Functional Expenses$249,743$104,429$0$354,172

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$358,709
Expenses per Audited Statements$354,172
Total Expenses per Form 990$354,172
Expenses Not Reported on Form 990$4,537
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,604
Gaming Direct Expenses$3,682
Fundraising Direct Expenses$855
Fundraising Gross Income$471
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
Net Pension Liability$392,820
Pension Related Deferrals$26,218
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

A copy of the draft of the 990 is available for all voting members of the board to review between three to five business days before it is signed and submitted to the internal revenue service. Each board member is notified and an electronic copy is available upon request.

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

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Lourdes Charter School
EIN
93-1250482
Phone
5033943340
Address
39059 JORDAN RD, SCIO, OR 97374

Signing Officer

Name
Linda Duman
Title
Administrator
Signed
2017-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Duman
Formed
2001
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
30

Preparer

Firm
Ras Groupllc
Address
7148 SW Gonzaga St, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising Expenses $4537

Part XII, Line 2D: Other expenses and losses per audited F/S

FUNDRAISING Expenses $4537

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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt065489
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04078
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04083
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt04537
IRS990ScheduleD/ExpensesSubtotalAmt0354172
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0229831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherExpensesIncludedAmt04537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0392820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt126218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherRevenueAmt04537
IRS990ScheduleD/RevenueNotReportedAmt04537
IRS990ScheduleD/RevenueSubtotalAmt0419661
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising Expenses $4537
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING Expenses $4537
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0229831
IRS990ScheduleD/TotalExpensesPerForm990Amt0354172
IRS990ScheduleD/TotalLiabilityAmt0419038
IRS990ScheduleD/TotalRevenuePerForm990Amt0419661
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0424198
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0358709
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE LOURDES CHARTER SCHOOL INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. IN ADDITION, DUE TO THE SIZE OF THE SCHOOL, ITS GEOGRAPHIC ALLOCATION, AND THE COMMUNITY IT SERVES, THE NON-DISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINE 4B - NOT APPLICABLE: THE SCHOOL DOES NOT HAVE ANY SCHOLARSHIPS AND OTHER FINANCIAL ASSITANCE AVAILABLE.
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/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03682
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0782
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt014822
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt015604
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt011922
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03564
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03682
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0118
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerServicesProvTxt0PTC PRESIDENT
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LINDA DUMAN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt039059 JORDAN RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SCIO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097374
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE DRAFT OF THE 990 IS AVAILABLE FOR ALL VOTING MEMBERS OF THE BOARD TO REVIEW BETWEEN THREE TO FIVE BUSINESS DAYS BEFORE IT IS SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. EACH BOARD MEMBER IS NOTIFIED AND AN ELECTRONIC COPY IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04078
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04083
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0130602
IRS990/TotalAssetsEOYAmt0395748
IRS990/TotalAssetsGrp/BOYAmt0130602
IRS990/TotalAssetsGrp/EOYAmt0395748
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0402399
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104429
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249743
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354172
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0219694
IRS990/TotalLiabilitiesEOYAmt0419351
IRS990/TotalLiabilitiesGrp/BOYAmt0219694
IRS990/TotalLiabilitiesGrp/EOYAmt0419351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-89092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-23603
IRS990/TotalOtherCompensationAmt014354
IRS990/TotalProgramServiceExpensesAmt0249743
IRS990/TotalProgramServiceRevenueAmt05300
IRS990/TotalReportableCompFromOrgAmt050666
IRS990/TotalRevenueGrp/ExclusionAmt05757

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$4.53$0.57$4.59$4.24$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$4.01$0.22$3.64$3.40$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$3.61$0.02$3.15$2.95$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$4.20$0.22$3.96$3.69$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$4.09$0.48$3.56$3.46$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$3.73$0.58$3.26$3.60$0.34
2017Detailed filing. Detailed filing data is available for this year.$3.96$4.19$0.24$4.20$3.54$0.65
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$2.20$0.89$3.03$4.36$1.33
2015Summary only. Only limited summary data is available for this year.$1.40$0.96$0.44$2.90$2.08$0.83
2014Summary only. Only limited summary data is available for this year.$0.78$0.05$0.73$2.87$2.77$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.06$0.63$2.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.09$0.48$2.59
2011Summary only. Only limited summary data is available for this year.$0.46$0.02$0.44$2.45$2.73$0.28