Civic Intelligence

Swallowtail School Inc.

990 • Fiscal year 2022 • EIN 93-1301833

Jul 01, 2021 to Jun 30, 2022 • Filed on May 01, 2023

Organization ProfileWWW.SWALLOWTAILSCHOOL.ORG
460 S Heather StreetCornelius, OR 97113

(503) 846-0336

Siviq Scores

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

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

1.02x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

54th percentile

9.2%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

50th percentile

$59,750

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

61st percentile

6.5%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

26%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$4,092,880

Up $249,113 (+6.5%) from 2021

Net Assets

Up

$1,633,741

Up $221,576 (+16%) from 2021

Liabilities

Up

$2,459,139

Up $27,537 (+1.1%) from 2021

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin54th percentile

Revenue

Up

$2,405,420

Up $488,964 (+26%) from 2021

Expenses

Up

$2,183,844

Up $301,394 (+16%) from 2021

Net Income

Up

$221,576

Up $187,570 (+552%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $589,037Liabilities 2011: $21,518Net Assets 2011: $567,5192011Assets 2012: $544,425Liabilities 2012: $21,394Net Assets 2012: $523,0312012Assets 2013: $1,178,384Liabilities 2013: $122,625Net Assets 2013: $1,055,7592013Assets 2014: $1,372,744Liabilities 2014: $79,960Net Assets 2014: $1,292,7842014Assets 2015: $1,106,175Liabilities 2015: $82,125Net Assets 2015: $1,024,0502015Assets 2016: $4,082,843Liabilities 2016: $2,545,273Net Assets 2016: $1,537,5702016Assets 2017: $3,889,089Liabilities 2017: $2,436,183Net Assets 2017: $1,452,9062017Assets 2018: $3,745,699Liabilities 2018: $2,408,334Net Assets 2018: $1,337,3652018Assets 2019: $3,755,160Liabilities 2019: $2,391,761Net Assets 2019: $1,363,3992019Assets 2020: $3,818,725Liabilities 2020: $2,440,566Net Assets 2020: $1,378,1592020Assets 2021: $3,843,767Liabilities 2021: $2,431,602Net Assets 2021: $1,412,1652021Assets 2022: $4,092,880Liabilities 2022: $2,459,139Net Assets 2022: $1,633,7412022Assets 2023: $4,361,084Liabilities 2023: $2,448,912Net Assets 2023: $1,912,1722023Assets 2024: $4,111,144Liabilities 2024: $2,236,822Net Assets 2024: $1,874,3222024

Highlighted filing

2022

Assets$4,092,880
Liabilities$2,459,139
Net Assets$1,633,741
Open 2022 Filing

Operations Trend

Revenue Growth70th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $428,345Expenses 2011: $442,045Net Income 2011: -$13,7002011Revenue 2012: $446,570Expenses 2012: $491,058Net Income 2012: -$44,4882012Expenses 2013: $532,7862013Revenue 2014: $1,075,834Expenses 2014: $838,809Net Income 2014: $237,0252014Revenue 2015: $1,270,063Expenses 2015: $1,305,477Net Income 2015: -$35,4142015Revenue 2016: $2,079,892Expenses 2016: $1,566,372Net Income 2016: $513,5202016Revenue 2017: $1,847,255Expenses 2017: $1,931,919Net Income 2017: -$84,6642017Revenue 2018: $2,011,857Expenses 2018: $2,079,051Net Income 2018: -$67,1942018Revenue 2019: $1,976,979Expenses 2019: $1,950,945Net Income 2019: $26,0342019Revenue 2020: $2,166,211Expenses 2020: $2,151,451Net Income 2020: $14,7602020Revenue 2021: $1,916,456Expenses 2021: $1,882,450Net Income 2021: $34,0062021Revenue 2022: $2,405,420Expenses 2022: $2,183,844Net Income 2022: $221,5762022Revenue 2023: $2,858,687Expenses 2023: $2,580,256Net Income 2023: $278,4312023Revenue 2024: $2,610,848Expenses 2024: $2,648,698Net Income 2024: -$37,8502024

Highlighted filing

2022

Revenue$2,405,420
Expenses$2,183,844
Net Income$221,576
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 1, 2023
Return Version
2021v4.2
Gross Receipts
$2,532,082
Mission and Program Overview

Mission

Swallowtail school is a community of children, their families, teachers and friends, united by a focus on a well-rounded, rigorous and creative education from early childhood through eighth grade. We educate a child's head, hands, and heart through an artistic and experiential approach to education. Confident, successful and motivated, swallowtail students develop the capacity to work with life's challenges and teh needs of fellow human beings with creative intelligence.

Swallowtail school is a community of children, their families, teachers, and friends, united by a well-rounded, rigorous, and creative education from early childhood through eighth grade. We educate a child's head, heart, and hands through an artistic and experiential approach to education. Confident, successful and motivated, swallowtail students develop the capacity to work with life's challenges and the needs of fellow human beings with creative intelligence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,485,025$3,522,421▲ $37,396
Cash and Non-Interest-Bearing Accounts$334,646$527,143▲ $192,497
Accounts Receivable$10,703$37,578▲ $26,875
Pledges and Grants Receivable-$4,025-
Prepaid Expenses and Deferred Charges$13,393$1,713▼ $11,680
Total Assets$3,843,767$4,092,880▲ $249,113
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,308,424$2,235,332▼ $73,092
Deferred Revenue$113,950$217,430▲ $103,480
Accounts Payable and Accrued Expenses$9,228$6,377▼ $2,851
Total Liabilities$2,431,602$2,459,139▲ $27,537
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,397,395$1,613,876▲ $216,481
Net Assets With Donor Restrictions$14,770$19,865▲ $5,095
Total Net Assets Fund Balance$1,412,165$1,633,741▲ $221,576
Total Liabilities and Net Assets / Fund Balance$3,843,767$4,092,880▲ $249,113

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,600,016$387,740$1,987,756
Land$1,677,236-$1,677,236
Leasehold Improvements$184,049$64,388$248,437
Other Land Buildings$57,583-$57,583
Equipment$3,537$47,759$51,296
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jessica FosterSchool DirectorFT$59,750$59,750
Anand MaliakalFaculty RepresentativeFT$47,415$47,415
Janis La CrosseSecretary/business ManagerPT$10,235$10,235

Board Members and Trustees

NameTitle
Brienne CarpenterPresident
Brandi Kujala-petersonVice President
Greg VanderveldenBoard Member
Jeremy MarcottBoard Member
Kevin McgrathBoard Member
Thorsten SaegerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$496,606
Program Service Revenue
$2,010,241
Investment Income
$-106,862
Other Revenue
$5,435
All Other Contributions
$146,439
Change in Net Assets
$221,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,166,344
Grants and Similar Amounts Paid$611,893
Other Expenses$405,607
Total Fundraising Expense$13,886
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$788,293$128,240$5,332$921,865
Grants to Domestic Individuals$611,893--$611,893
Current Officers, Directors, Trustees, and Key Employees$109,573$17,825$741$128,139
Occupancy$95,672$14,081$647$110,400
Payroll Taxes$93,320$15,181$631$109,132
Interest$62,497$10,167$423$73,087
Depreciation Depletion$51,153$8,321$346$59,820
Office Expenses$14,484$22,179$3,908$40,571
Other Expenses$1,352$15,546$105$16,898
Insurance$13,010$2,116$88$15,214
Other Employee Benefits$6,163$1,003$42$7,208
Fees for Services Accounting-$7,150-$7,150
Advertising$4,173$679$28$4,880
Fees for Services Other$2,331$169-$2,500
Fees for Services Legal$169$531-$700
Total Functional Expenses$1,906,889$263,069$13,886$2,183,844
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,559
Fundraising Direct Expenses$19,800
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Dinner$42,336$21,746$15,843$5,903
Small School Events$3,813$3,813$3,957$-144
Total Events$46,149$25,559$19,800$5,759
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Alyssa VanderveldenSpouse of Board MemberEmployment CompensationNo$10,059
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOregon Facilities Authority2017-08-31$2,457,738Refinance existing loan with a snap bond loan

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A---$48,191

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, Section B, Line 11B

“In order to maintain donor confidentiality, schedule b is omitted from board review. The entire 990, with the exception of schedule b, is provided to the enitre board electronically prior to submission.”

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

“Each year the conflict of interest policy is distributed and signed by all board members, indicating their understanding of, and compliance with, the policy.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are available upon request with the administrative office.”

Filing and Contact Details

Filer

Filer Name
Swallowtail School Inc
EIN
93-1301833
Phone
5038460336
Address
460 S HEATHER STREET, CORNELIUS, OR 97113

Signing Officer

Name
Jessica Foster
Title
School Director
Phone
5038460336
Signed
2023-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Foster
Formed
1995
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
5
Employees
44
Volunteers
120

Preparer

Firm
Mcdonald Jacobs Pc
Address
520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
Preparer
Karin S Wandtke
Phone
5032270581
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The process for financial oversight has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The school follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the school's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.”

Raw XML AppendixShowing 400 of 528 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.

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IRS990/ActivityOrMissionDesc0SWALLOWTAIL SCHOOL IS A COMMUNITY OF CHILDREN, THEIR FAMILIES, TEACHERS, AND FRIENDS, UNITED BY A WELL-ROUNDED, RIGOROUS, AND CREATIVE EDUCATION FROM EARLY CHILDHOOD THROUGH EIGHTH GRADE. WE EDUCATE A CHILD'S HEAD, HEART, AND HANDS THROUGH AN ARTISTIC AND EXPERIENTIAL APPROACH TO EDUCATION. CONFIDENT, SUCCESSFUL AND MOTIVATED, SWALLOWTAIL STUDENTS DEVELOP THE CAPACITY TO WORK WITH LIFE'S CHALLENGES AND THE NEEDS OF FELLOW HUMAN BEINGS WITH CREATIVE INTELLIGENCE.
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SWALLOWTAIL SCHOOL IS A COMMUNITY OF CHILDREN, THEIR FAMILIES, TEACHERS AND FRIENDS, UNITED BY A FOCUS ON A WELL-ROUNDED, RIGOROUS, AND CREATIVE EDUCATION FROM EARLY CHILDHOOD THROUGH EIGHTH GRADE. WE EDUCATE A CHILD'S HEAD, HEART, AND HANDS THROUGH AN ARTISTIC AND EXPERIENTIAL APPROACH TO EDUCATION. CONFIDENT, SUCCESSFUL AND MOTIVATED, SWALLOWTAIL STUDENTS DEVELOP THE CAPACITY TO WORK WITH LIFE'S CHALLENGES AND THE NEEDS OF FELLOW HUMAN BEINGS WITH CREATIVE INTELLIGENCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02308424
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02235332
IRS990/NetAssetsOrFundBalancesBOYAmt01412165
IRS990/NetAssetsOrFundBalancesEOYAmt01633741
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-106862
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-106862
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05759
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05759
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01397395
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01613876
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0647
IRS990/OccupancyGrp/ManagementAndGeneralAmt014081
IRS990/OccupancyGrp/ProgramServicesAmt095672
IRS990/OccupancyGrp/TotalAmt0110400
IRS990/OfficeExpensesGrp/FundraisingAmt03908
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022179
IRS990/OfficeExpensesGrp/ProgramServicesAmt014484
IRS990/OfficeExpensesGrp/TotalAmt040571
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt042
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01003
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06163
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07208
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/FundraisingAmt01595
IRS990/OtherExpensesGrp/FundraisingAmt1105
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016579
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13302
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215546
IRS990/OtherExpensesGrp/ProgramServicesAmt036766
IRS990/OtherExpensesGrp/ProgramServicesAmt116040
IRS990/OtherExpensesGrp/ProgramServicesAmt21352
IRS990/OtherExpensesGrp/TotalAmt054940
IRS990/OtherExpensesGrp/TotalAmt119447
IRS990/OtherExpensesGrp/TotalAmt216898
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-324
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-324
IRS990/OtherRevenueTotalAmt0-324
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05332
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0128240
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0788293
IRS990/OtherSalariesAndWagesGrp/TotalAmt0921865
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0631
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015181
IRS990/PayrollTaxesGrp/ProgramServicesAmt093320
IRS990/PayrollTaxesGrp/TotalAmt0109132
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04025
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013393
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01713
IRS990/PrincipalOfficerNm0JESSICA FOSTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1TUITION & FEES ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01329010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1611893
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt269338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01329010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1611893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt269338
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0270650
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0516216
IRS990/PYInvestmentIncomeAmt0-2760
IRS990/PYOtherExpensesAmt0423969
IRS990/PYOtherRevenueAmt05722
IRS990/PYProgramServiceRevenueAmt01642844
IRS990/PYRevenuesLessExpensesAmt034006
IRS990/PYSalariesCompEmpBnftPaidAmt0942265
IRS990/PYTotalExpensesAmt01882450
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01916456
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0221576
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02010241
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01600016
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0387740
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01987756
IRS990ScheduleD/EquipmentGrp/BookValueAmt03537
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047759
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051296
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01677236
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01677236
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0184049
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064388
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0248437
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt057583
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057583
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03522421
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SWALLOWTAIL SCHOOL PROVIDES NOTICE OF ITS NONDISCRIMINATION POLICY ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL HAS IMPLEMENTED A PROCESS TO TRACK THIS DATA MOVING FORWARD VIA ADDITIONAL QUESTIONS ADDED TO OUR ENROLLMENT APPLICATION AND ANNUAL PAPERWORK FOR CURRENT FAMILIES, FACULTY, AND STAFF. PRIOR RECORDS ARE INCOMPLETE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVED A GRANT FROM THE STATE OF OREGON, EARLY LEARNING DIVISION AS PART OF THE CCRRSA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020590
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020590
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019800
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SMALL SCHOOL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042336
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt03813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt046149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021746
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025559
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05759
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019800
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015843
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03957
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0611893
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0NEED BASED TUITION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUTION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt083
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,092,880
Liabilities
$2,459,139
Net assets
$1,633,741
Revenue
$2,405,420
Expenses
$2,183,844
Net income
$221,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.11$2.24$1.87$2.61$2.65$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.36$2.45$1.91$2.86$2.58$0.28
2022Detailed filing. Detailed filing data is available for this year.$4.09$2.46$1.63$2.41$2.18$0.22
2021Detailed filing. Detailed filing data is available for this year.$3.84$2.43$1.41$1.92$1.88$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.82$2.44$1.38$2.17$2.15$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.76$2.39$1.36$1.98$1.95$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.75$2.41$1.34$2.01$2.08$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.89$2.44$1.45$1.85$1.93$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.08$2.55$1.54$2.08$1.57$0.51
2015Summary only. Only limited summary data is available for this year.$1.11$0.08$1.02$1.27$1.31$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.08$1.29$1.08$0.84$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.12$1.06$0.53
2012Summary only. Only limited summary data is available for this year.$0.54$0.02$0.52$0.45$0.49$0.04
2011Summary only. Only limited summary data is available for this year.$0.59$0.02$0.57$0.43$0.44$0.01