Civic Intelligence

Multi-Sensory Instruction Teaching

990 • Fiscal year 2016 • EIN 93-1307461

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

19550 SW 90th CtTualatin, OR 97062

(503) 639-5757

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,315,881

Down $531,828 (-29%) from 2015

Net Assets

Down

$629,780

Down $768,627 (-55%) from 2015

Liabilities

Up

$686,101

Up $236,799 (+53%) from 2015

Revenue And Expenses

Revenue

Up

$1,483,249

Up $12,759 (+0.9%) from 2015

Expenses

Up

$2,251,876

Up $1,137,292 (+102%) from 2015

Net Income

Down

-$768,627

Down $1,124,533 (-316%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $1,391,660Liabilities 2011: $255,523Net Assets 2011: $1,136,1372011Assets 2012: $1,441,000Liabilities 2012: $160,029Net Assets 2012: $1,280,9712012Assets 2013: $1,408,963Liabilities 2013: $83,547Net Assets 2013: $1,325,4162013Assets 2014: $1,573,771Liabilities 2014: $81,510Net Assets 2014: $1,492,2612014Assets 2015: $1,847,709Liabilities 2015: $449,302Net Assets 2015: $1,398,4072015Assets 2016: $1,315,881Liabilities 2016: $686,101Net Assets 2016: $629,7802016Assets 2017: $1,948,477Liabilities 2017: $1,623,448Net Assets 2017: $325,0292017Assets 2018: $1,765,141Liabilities 2018: $1,619,386Net Assets 2018: $145,7552018Assets 2019: $2,139,963Liabilities 2019: $2,186,626Net Assets 2019: -$46,6632019Assets 2020: $2,161,969Liabilities 2020: $2,498,831Net Assets 2020: -$336,8622020Assets 2021: $2,179,624Liabilities 2021: $2,565,549Net Assets 2021: -$385,9252021Assets 2022: $3,698,399Liabilities 2022: $3,678,014Net Assets 2022: $20,3852022Assets 2023: $3,499,113Liabilities 2023: $3,531,563Net Assets 2023: -$32,4502023Assets 2024: $3,814,021Liabilities 2024: $3,337,909Net Assets 2024: $476,1122024

Highlighted filing

2016

Assets$1,315,881
Liabilities$686,101
Net Assets$629,780

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,582,764Expenses 2011: $1,067,752Net Income 2011: $515,0122011Expenses 2012: $1,285,4082012Expenses 2013: $1,332,0652013Revenue 2014: $1,525,244Expenses 2014: $1,358,399Net Income 2014: $166,8452014Revenue 2015: $1,470,490Expenses 2015: $1,114,584Net Income 2015: $355,9062015Revenue 2016: $1,483,249Expenses 2016: $2,251,876Net Income 2016: -$768,6272016Revenue 2017: $1,500,835Expenses 2017: $1,833,359Net Income 2017: -$332,5242017Revenue 2018: $1,797,378Expenses 2018: $1,976,652Net Income 2018: -$179,2742018Revenue 2019: $1,733,223Expenses 2019: $1,925,641Net Income 2019: -$192,4182019Revenue 2020: $1,708,401Expenses 2020: $1,998,600Net Income 2020: -$290,1992020Revenue 2021: $1,961,404Expenses 2021: $2,010,467Net Income 2021: -$49,0632021Revenue 2022: $2,331,561Expenses 2022: $1,925,251Net Income 2022: $406,3102022Revenue 2023: $2,404,110Expenses 2023: $2,456,945Net Income 2023: -$52,8352023Revenue 2024: $2,498,255Expenses 2024: $1,989,693Net Income 2024: $508,5622024

Highlighted filing

2016

Revenue$1,483,249
Expenses$2,251,876
Net Income-$768,627
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,483,249
Mission and Program Overview

Mission

Operation of a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$737,935$728,588▼ $9,347
Cap Stk Tr Prin Current Funds$1,398,407$629,780▼ $768,627
Cash and Non-Interest-Bearing Accounts$794,116$551,748▼ $242,368
Savings and Temporary Cash Investments$32,430--
Accounts Receivable-$12,743-
Prepaid Expenses and Deferred Charges$13,779$6,621▼ $7,158
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,847,709$1,315,881▼ $531,828
Other Assets Total$269,449$16,181▼ $253,268
Liabilities
Other Liabilities$391,825$647,350▲ $255,525
Accounts Payable and Accrued Expenses$20,881$38,751▲ $17,870
Deferred Revenue$26,745--
Mortgage Notes Payable Secured by Investment Property$9,851--
Total Liabilities$449,302$686,101▲ $236,799
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,398,407$629,780▼ $768,627
Total Liabilities and Net Assets / Fund Balance$1,847,709$1,315,881▼ $531,828

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$630,107$260,734$890,841
Equipment$85,456$79,868$165,324
Other Land Buildings$13,025$14,178$27,203
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MeyerExecutive DirectorFT$56,057$56,057

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,364,944
Program Service Revenue
$115,702
Investment Income
$1,742
Other Revenue
$861
All Other Contributions
$21,789
Change in Net Assets
$-768,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,483,249
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,483,249
Total Revenue per Form 990
$1,483,249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,590,293
Other Expenses$661,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$544,609$187,896-$732,505
Pension Plan Contributions$392,088$126,070-$518,158
Occupancy-$270,425-$270,425
Other Expenses$112,892$131,680-$244,572
Other Employee Benefits$145,870$41,925-$187,795
Fees for Services Other$62,994$21,045-$84,039
Payroll Taxes$66,778$17,112-$83,890
Current Officers, Directors, Trustees, and Key Employees$50,516$17,429-$67,945
Depreciation Depletion-$62,417-$62,417
Interest-$130-$130
Total Functional Expenses$1,375,747$876,129$0$2,251,876

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,251,876
Total Expenses per Audited Statements$2,251,876
Total Expenses per Form 990$2,251,876
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$22,883---
Total Events$22,883---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$643,356
Net Pension Related Deferrals$3,994
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The organization provides a copy of the form 990 to the board at the meeting following submission on november 15.

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

All contracts are reviewed and approved by the entire board; conflicts of interest become apparent immediately if a director has not already indicated there is a conflict.

Form 990, Part VI, Section B, line 15

The employeed executive director is reviewed annually by the governing board's officers.

Form 990, Part VI, Section C, line 19

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

Filing and Contact Details

Filer

Filer Name
Multi-sensory Instruction Teaching
EIN
93-1307461
Phone
5036395757
Address
19550 SW 90th Ct, Tualatin, OR 97062

Signing Officer

Name
Melissa Meyer
Title
Executive Director
Phone
5036395757
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Meyer
Formed
2002
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
37
Volunteers
125

Preparer

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

Financial Statement Notes

Part X, Line 2:

The school follows the provisions of fasb asc topic 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.

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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02410
IRS990/PYOtherExpensesAmt0556755
IRS990/PYOtherRevenueAmt0-19806
IRS990/PYProgramServiceRevenueAmt0122935
IRS990/PYRevenuesLessExpensesAmt0355906
IRS990/PYSalariesCompEmpBnftPaidAmt0557829
IRS990/PYTotalExpensesAmt01114584
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01470490
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-768627
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0116563
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt032430
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/EquipmentGrp/BookValueAmt085456
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079868
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0165324
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02251876
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0630107
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0260734
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0890841
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013025
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014178
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1643356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01483249
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 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/TotalBookValueLandBuildingsAmt0728588
IRS990ScheduleD/TotalExpensesPerForm990Amt02251876
IRS990ScheduleD/TotalLiabilityAmt0647350
IRS990ScheduleD/TotalRevenuePerForm990Amt01483249
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01483249
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02251876
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/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE 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 LOCATION, AND THE COMMUNITY IT SERVES, THE NON-DICRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVED ASSISTANCE FROM THE STATE DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt022883
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt022883
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022883
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022883
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO THE BOARD AT THE MEETING FOLLOWING SUBMISSION ON NOVEMBER 15.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CONTRACTS ARE REVIEWED AND APPROVED BY THE ENTIRE BOARD; CONFLICTS OF INTEREST BECOME APPARENT IMMEDIATELY IF A DIRECTOR HAS NOT ALREADY INDICATED THERE IS A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EMPLOYEED EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE GOVERNING BOARD'S OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE GENERALLY AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01847709
IRS990/TotalAssetsEOYAmt01315881
IRS990/TotalAssetsGrp/BOYAmt01847709
IRS990/TotalAssetsGrp/EOYAmt01315881
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01364944
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0876129
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01375747
IRS990/TotalFunctionalExpensesGrp/TotalAmt02251876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0449302
IRS990/TotalLiabilitiesEOYAmt0686101
IRS990/TotalLiabilitiesGrp/BOYAmt0449302
IRS990/TotalLiabilitiesGrp/EOYAmt0686101
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01398407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0629780
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01375747
IRS990/TotalProgramServiceRevenueAmt0115702
IRS990/TotalReportableCompFromOrgAmt056057
IRS990/TotalRevenueGrp/ExclusionAmt01742

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.81$3.34$0.48$2.50$1.99$0.51
2023Detailed filing. Detailed filing data is available for this year.$3.50$3.53$0.03$2.40$2.46$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.70$3.68$0.02$2.33$1.93$0.41
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$2.57$0.39$1.96$2.01$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.16$2.50$0.34$1.71$2.00$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.14$2.19$0.05$1.73$1.93$0.19
2018Summary only. Only limited summary data is available for this year.$1.77$1.62$0.15$1.80$1.98$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.95$1.62$0.33$1.50$1.83$0.33
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.69$0.63$1.48$2.25$0.77
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.45$1.40$1.47$1.11$0.36
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.08$1.49$1.53$1.36$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.08$1.33$1.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.16$1.28$1.29
2011Summary only. Only limited summary data is available for this year.$1.39$0.26$1.14$1.58$1.07$0.52