Civic Intelligence

Mastery Learning Institute Abn Arthur Academy

990 • Fiscal year 2023 • EIN 93-1278639

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 26, 2024

13809 SE Division StPortland, OR 97236

(503) 762-6061

Siviq Scores

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

Liabilities / Assets

84th percentile

0.70x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

1.10x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

58th percentile

7.3%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$202,656

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

33rd percentile

0.9%

Faster asset growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

3.4%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$16,625,177

Up $141,312 (+0.9%) from 2022

Net Assets

Up

$5,010,385

Up $832,824 (+20%) from 2022

Liabilities

Down

$11,614,792

Down $691,512 (-5.6%) from 2022

Revenue

Up

$10,562,034

Up $348,591 (+3.4%) from 2022

Expenses

Up

$9,786,458

Up $617,352 (+6.7%) from 2022

Net Income

Down

$775,576

Down $268,761 (-26%) from 2022

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $4,988,781Liabilities 2012: $1,995,000Net Assets 2012: $2,993,7812012Assets 2013: $4,855,111Liabilities 2013: $1,719,066Net Assets 2013: $3,136,0452013Assets 2014: $5,463,799Liabilities 2014: $1,368,416Net Assets 2014: $4,095,3832014Assets 2015: $7,175,200Liabilities 2015: $2,768,600Net Assets 2015: $4,406,6002015Assets 2016: $7,073,083Liabilities 2016: $4,428,570Net Assets 2016: $2,644,5132016Assets 2017: $8,271,614Liabilities 2017: $4,294,011Net Assets 2017: $3,977,6032017Assets 2018: $11,898,470Liabilities 2018: $7,503,972Net Assets 2018: $4,394,4982018Assets 2019: $13,127,287Liabilities 2019: $9,040,391Net Assets 2019: $4,086,8962019Assets 2020: $13,373,837Liabilities 2020: $9,946,690Net Assets 2020: $3,427,1472020Assets 2021: $14,718,484Liabilities 2021: $11,451,233Net Assets 2021: $3,267,2512021Assets 2022: $16,483,865Liabilities 2022: $12,306,304Net Assets 2022: $4,177,5612022Assets 2023: $16,625,177Liabilities 2023: $11,614,792Net Assets 2023: $5,010,3852023Assets 2024: $17,684,579Liabilities 2024: $12,293,634Net Assets 2024: $5,390,9452024Assets 2025: $19,841,997Liabilities 2025: $12,806,539Net Assets 2025: $7,035,4582025

Highlighted filing

2023

Assets$16,625,177
Liabilities$11,614,792
Net Assets$5,010,385

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $5,666,891Expenses 2012: $5,578,671Net Income 2012: $88,2202012Expenses 2013: $5,569,9102013Revenue 2014: $6,197,596Expenses 2014: $5,238,258Net Income 2014: $959,3382014Revenue 2015: $6,568,643Expenses 2015: $4,413,132Net Income 2015: $2,155,5112015Revenue 2016: $6,758,761Expenses 2016: $8,520,848Net Income 2016: -$1,762,0872016Revenue 2017: $7,311,160Expenses 2017: $6,040,221Net Income 2017: $1,270,9392017Revenue 2018: $7,926,868Expenses 2018: $7,509,973Net Income 2018: $416,8952018Revenue 2019: $8,019,040Expenses 2019: $8,326,642Net Income 2019: -$307,6022019Revenue 2020: $8,431,294Expenses 2020: $9,098,441Net Income 2020: -$667,1472020Revenue 2021: $9,208,791Expenses 2021: $9,368,687Net Income 2021: -$159,8962021Revenue 2022: $10,213,443Expenses 2022: $9,169,106Net Income 2022: $1,044,3372022Revenue 2023: $10,562,034Expenses 2023: $9,786,458Net Income 2023: $775,5762023Revenue 2024: $11,434,848Expenses 2024: $11,116,992Net Income 2024: $317,8562024Revenue 2025: $12,995,242Expenses 2025: $11,350,729Net Income 2025: $1,644,5132025

Highlighted filing

2023

Revenue$10,562,034
Expenses$9,786,458
Net Income$775,576
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 26, 2024
Return Version
2022v5.0
Gross Receipts
$10,562,034
Mission and Program Overview

Mission

Operation of a public charter school serving 1100 students.

Operation of a public charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,225,221$8,356,862▲ $1,131,641
Land, Buildings, and Equipment, Net$2,514,306$2,408,214▼ $106,092
Accounts Receivable$1,273,099$1,033,079▼ $240,020
Prepaid Expenses and Deferred Charges$318,050$147,564▼ $170,486
Cash and Non-Interest-Bearing Accounts$114,693$114,693→ $0
Inventories for Sale or Use$13,350$4,350▼ $9,000
Total Assets$16,483,865$16,625,177▲ $141,312
Other Assets Total$5,025,146$4,560,415▼ $464,731
Liabilities
Other Liabilities$12,247,601$11,551,198▼ $696,403
Accounts Payable and Accrued Expenses$58,703$63,594▲ $4,891
Total Liabilities$12,306,304$11,614,792▼ $691,512
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,177,561$5,010,385▲ $832,824
Total Net Assets Fund Balance$4,177,561$5,010,385▲ $832,824
Total Liabilities and Net Assets / Fund Balance$16,483,865$16,625,177▲ $141,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,105,585$1,585,999$3,691,584
Leasehold Improvements$215,575$740,225$955,800
Equipment$87,054$193,428$280,482
Other Assets Org$1,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephani WalkerExecutive DirectorFT$157,907$44,749$202,656
Jill DomineOperations DirectorFT$96,155$31,524$127,679

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,266,007
Program Service Revenue
$142,321
Investment Income
$0
Other Revenue
$153,706
All Other Contributions
$207,953
Change in Net Assets
$775,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,324,990
Other Expenses$2,461,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,937,159$797,319-$4,734,478
Pension Plan Contributions$748,062$206,922-$954,984
Other Employee Benefits$714,962$80,647-$795,609
Occupancy-$565,167-$565,167
Depreciation Depletion-$546,592-$546,592
Payroll Taxes$453,949$29,032-$482,981
Current Officers, Directors, Trustees, and Key Employees-$356,938-$356,938
Information Technology$65,194$117,700-$182,894
Insurance-$94,372-$94,372
Fees for Services Accounting-$90,943-$90,943
Travel$69,640--$69,640
Conferences and Meetings-$46,882-$46,882
Fees for Services Legal-$32,969-$32,969
Interest-$27,401-$27,401
All Other Expenses-$7,591-$7,591
Other Expenses$372,520$4,768-$4,768
Advertising-$2,106-$2,106
Total Functional Expenses$6,371,564$3,414,894$0$9,786,458
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$6,053,530
Pension Related Defferals$2,324,478
Lease Liability$2,131,023
Payroll Liabilities$952,336
Hra Liability$89,831
Governance and Compliance

Governance Checklist

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

Governance Explanations

Committee meeting documentation Part VI line 8B

During 2022-23, no committee had authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

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.

Governing documents etc available to public Part VI line 19

The organizations governing documents, conflict of interest policy, and financial statements are generally not available to the public.

Filing and Contact Details

Filer

Filer Name
Mastery Learning Institute
EIN
93-1278639
Address
13809 SE DIVISION ST, PORTLAND, OR 97236

Signing Officer

Name
Bonnie Grossen Phd
Title
Chair
Phone
5032523753
Signed
2024-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephani Walker
Formed
1999
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
134
Volunteers
67

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Raw XML AppendixShowing 400 of 426 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt058703
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt063594
IRS990/AccountsReceivableGrp/BOYAmt01273099
IRS990/AccountsReceivableGrp/EOYAmt01033079
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OPERATION OF A PUBLIC CHARTER SCHOOL
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02106
IRS990/AdvertisingGrp/TotalAmt02106
IRS990/AllOtherContributionsAmt0207953
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07591
IRS990/AllOtherExpensesGrp/TotalAmt07591
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JILL DOMINE
IRS990/BooksInCareOfDetail/PhoneNum05037626061
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013809 SE DIVISION ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097236
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0114693
IRS990/CashNonInterestBearingGrp/EOYAmt0114693
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0356938
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0356938
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt046882
IRS990/ConferencesMeetingsGrp/TotalAmt046882
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt010266007
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02461468
IRS990/CYOtherRevenueAmt0153706
IRS990/CYProgramServiceRevenueAmt0142321
IRS990/CYRevenuesLessExpensesAmt0775576
IRS990/CYSalariesCompEmpBnftPaidAmt07324990
IRS990/CYTotalExpensesAmt09786458
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010562034
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0546592
IRS990/DepreciationDepletionGrp/TotalAmt0546592
IRS990/Desc0DIRECT AND ALLOCATION OF COSTS FOR OPERATION OF SIX CHARTER SCHOOLS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0134
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt06371564
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt090943
IRS990/FeesForServicesAccountingGrp/TotalAmt090943
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt032969
IRS990/FeesForServicesLegalGrp/TotalAmt032969
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt044749
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt131524
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHANI WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm1JILL DOMINE
IRS990/Form990PartVIISectionAGrp/PersonNm2TERESA SCHANTIN
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRY SILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm4SUSAN SPREADBOROUGH
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLES ARTHUR
IRS990/Form990PartVIISectionAGrp/PersonNm6GARY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm7BONNIE GROSSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0157907
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt196155
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt010058054
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt010562034
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0117700
IRS990/InformationTechnologyGrp/ProgramServicesAmt065194
IRS990/InformationTechnologyGrp/TotalAmt0182894
IRS990/InsuranceGrp/ManagementAndGeneralAmt094372
IRS990/InsuranceGrp/TotalAmt094372
IRS990/InterestGrp/ManagementAndGeneralAmt027401
IRS990/InterestGrp/TotalAmt027401
IRS990/InventoriesForSaleOrUseGrp/BOYAmt013350
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04350
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02519652
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02514306
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02408214
IRS990/LandBldgEquipCostOrOtherBssAmt04927866
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATION OF A PUBLIC CHARTER SCHOOL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04177561
IRS990/NetAssetsOrFundBalancesEOYAmt05010385
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04177561
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05010385
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0565167
IRS990/OccupancyGrp/TotalAmt0565167
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05025146
IRS990/OtherAssetsTotalGrp/EOYAmt04560415
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt080647
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0714962
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0795609
IRS990/OtherExpensesGrp/Desc0PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2MATERIALS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0237171
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1170374
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24768
IRS990/OtherExpensesGrp/ProgramServicesAmt04721
IRS990/OtherExpensesGrp/ProgramServicesAmt15357
IRS990/OtherExpensesGrp/ProgramServicesAmt2372520
IRS990/OtherExpensesGrp/TotalAmt0241892
IRS990/OtherExpensesGrp/TotalAmt15357
IRS990/OtherExpensesGrp/TotalAmt2542894
IRS990/OtherExpensesGrp/TotalAmt34768
IRS990/OtherLiabilitiesGrp/BOYAmt012247601
IRS990/OtherLiabilitiesGrp/EOYAmt011551198
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0153706
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0153706
IRS990/OtherRevenueTotalAmt0153706
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0797319
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03937159
IRS990/OtherSalariesAndWagesGrp/TotalAmt04734478
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029032
IRS990/PayrollTaxesGrp/ProgramServicesAmt0453949
IRS990/PayrollTaxesGrp/TotalAmt0482981
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0206922
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0748062
IRS990/PensionPlanContributionsGrp/TotalAmt0954984
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0318050
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0147564
IRS990/PrincipalOfficerNm0STEPHANI WALKER
IRS990/PriorPeriodAdjustmentsAmt057248
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0142321
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0142321
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010079490
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02062347
IRS990/PYOtherRevenueAmt0117079
IRS990/PYProgramServiceRevenueAmt016874
IRS990/PYRevenuesLessExpensesAmt01044337
IRS990/PYSalariesCompEmpBnftPaidAmt07106759
IRS990/PYTotalExpensesAmt09169106
IRS990/PYTotalRevenueAmt010213443
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0775576
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07225221
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08356862
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02105585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01585999
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03691584
IRS990ScheduleD/EquipmentGrp/BookValueAmt087054
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0280482
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0215575
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0740225
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0955800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02447376
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12112039
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT TO USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RENT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0952336
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16053530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt289831
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32324478
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42131023
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2HRA LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PENSION RELATED DEFFERALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02408214
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04560415
IRS990ScheduleD/TotalLiabilityAmt011551198
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/ExplanationTxt0REVENUE WAS PRIMARILY FROM STATE SCHOOL FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MASTERY LEARNING INSTITUTE INCLUDES A STATMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION IN ADDITION, DUE TO THE SIZE OF THE INSTITUTE, ITS GEOGRAPHIC LOCATION, AND THE COMMUNITY IT SERVES, THE NONDISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157907
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036032
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08717
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEPHANI WALKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0202656
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2022-23, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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/ExplanationTxt2THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016483865
IRS990/TotalAssetsEOYAmt016625177
IRS990/TotalAssetsGrp/BOYAmt016483865
IRS990/TotalAssetsGrp/EOYAmt016625177
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt010266007
IRS990/TotalEmployeeCnt0134
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03414894
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06371564
IRS990/TotalFunctionalExpensesGrp/TotalAmt09786458
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012306304
IRS990/TotalLiabilitiesEOYAmt011614792
IRS990/TotalLiabilitiesGrp/BOYAmt012306304
IRS990/TotalLiabilitiesGrp/EOYAmt011614792
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04177561
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05010385
IRS990/TotalOtherCompensationAmt076273
IRS990/TotalProgramServiceExpensesAmt06371564
IRS990/TotalProgramServiceRevenueAmt0142321
IRS990/TotalReportableCompFromOrgAmt0254062
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0296027
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010562034
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt067
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016483865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016625177
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt069640
IRS990/TravelGrp/TotalAmt069640
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.8$12.8$7.04$13.0$11.4$1.64
2024Detailed filing. Detailed filing data is available for this year.$17.7$12.3$5.39$11.4$11.1$0.32
2023Detailed filing. Detailed filing data is available for this year.$16.6$11.6$5.01$10.6$9.79$0.78
2022Detailed filing. Detailed filing data is available for this year.$16.5$12.3$4.18$10.2$9.17$1.04
2021Detailed filing. Detailed filing data is available for this year.$14.7$11.5$3.27$9.21$9.37$0.16
2020Detailed filing. Detailed filing data is available for this year.$13.4$9.95$3.43$8.43$9.10$0.67
2019Detailed filing. Detailed filing data is available for this year.$13.1$9.04$4.09$8.02$8.33$0.31
2018Detailed filing. Detailed filing data is available for this year.$11.9$7.50$4.39$7.93$7.51$0.42
2017Detailed filing. Detailed filing data is available for this year.$8.27$4.29$3.98$7.31$6.04$1.27
2016Detailed filing. Detailed filing data is available for this year.$7.07$4.43$2.64$6.76$8.52$1.76
2015Detailed filing. Detailed filing data is available for this year.$7.18$2.77$4.41$6.57$4.41$2.16
2014Detailed filing. Detailed filing data is available for this year.$5.46$1.37$4.10$6.20$5.24$0.96
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$1.72$3.14$5.57
2012Summary only. Only limited summary data is available for this year.$4.99$2.00$2.99$5.67$5.58$0.09