Civic Intelligence

Clackamas Charter Alliance

EIN 93-1312955 • 501(c)3 • Happy Valley, OR

Profile

Provides management and operations of two charter schools within the north clackamas school district.

12021 SE 82nd AveHappy Valley, OR 97086

clackamasmiddlecollege.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.67x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.94x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

38th percentile

0.6%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

41%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$13,061,298

Up $3,787,038 (+41%) from 2023

Liabilities

Up

$8,739,478

Up $3,733,551 (+75%) from 2023

Net Assets

Up

$4,321,820

Up $53,487 (+1.3%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin38th percentile

Revenue

Up

$9,318,874

Up $438,915 (+4.9%) from 2023

Expenses

Up

$9,265,387

Up $1,071,690 (+13%) from 2023

Net Income

Down

$53,487

Down $632,775 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $892,922Liabilities 2011: $569,490Net Assets 2011: $323,4322011Assets 2012: $1,017,480Liabilities 2012: $555,996Net Assets 2012: $461,4842012Assets 2013: $948,980Liabilities 2013: $306,773Net Assets 2013: $642,2072013Assets 2014: $1,154,760Liabilities 2014: $298,937Net Assets 2014: $855,8232014Assets 2015: $1,320,868Liabilities 2015: $289,584Net Assets 2015: $1,031,2842015Assets 2016: $1,403,557Liabilities 2016: $474,559Net Assets 2016: $928,9982016Assets 2017: $1,502,522Liabilities 2017: $460,693Net Assets 2017: $1,041,8292017Assets 2018: $1,605,388Liabilities 2018: $327,570Net Assets 2018: $1,277,8182018Assets 2019: $2,199,468Liabilities 2019: $436,800Net Assets 2019: $1,762,6682019Assets 2020: $2,436,306Liabilities 2020: $350,208Net Assets 2020: $2,086,0982020Assets 2021: $3,361,070Liabilities 2021: $290,041Net Assets 2021: $3,071,0292021Assets 2022: $9,248,266Liabilities 2022: $5,666,195Net Assets 2022: $3,582,0712022Assets 2023: $9,274,260Liabilities 2023: $5,005,927Net Assets 2023: $4,268,3332023Assets 2024: $13,061,298Liabilities 2024: $8,739,478Net Assets 2024: $4,321,8202024

Highlighted filing

2024

Assets$13,061,298
Liabilities$8,739,478
Net Assets$4,321,820
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,249,328Expenses 2011: $4,124,291Net Income 2011: $125,0372011Revenue 2012: $4,451,630Expenses 2012: $4,313,579Net Income 2012: $138,0512012Revenue 2013: $4,598,955Expenses 2013: $4,418,232Net Income 2013: $180,7232013Revenue 2014: $4,730,221Expenses 2014: $4,516,605Net Income 2014: $213,6162014Revenue 2015: $4,937,340Expenses 2015: $4,680,813Net Income 2015: $256,5272015Revenue 2016: $5,042,978Expenses 2016: $5,145,264Net Income 2016: -$102,2862016Revenue 2017: $5,262,715Expenses 2017: $5,292,248Net Income 2017: -$29,5332017Revenue 2018: $5,838,712Expenses 2018: $5,602,723Net Income 2018: $235,9892018Revenue 2019: $6,543,668Expenses 2019: $6,058,818Net Income 2019: $484,8502019Revenue 2020: $7,218,701Expenses 2020: $6,895,271Net Income 2020: $323,4302020Revenue 2021: $8,251,217Expenses 2021: $7,334,359Net Income 2021: $916,8582021Revenue 2022: $8,529,829Expenses 2022: $7,951,874Net Income 2022: $577,9552022Revenue 2023: $8,879,959Expenses 2023: $8,193,697Net Income 2023: $686,2622023Revenue 2024: $9,318,874Expenses 2024: $9,265,387Net Income 2024: $53,4872024

Highlighted filing

2024

Revenue$9,318,874
Expenses$9,265,387
Net Income$53,487
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,061,298
Liabilities
$8,739,478
Net assets
$4,321,820
Revenue
$9,318,874
Expenses
$9,265,387
Net income
$53,487
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.1$8.74$4.32$9.32$9.27$0.05
2023Detailed filing. Detailed filing data is available for this year.$9.27$5.01$4.27$8.88$8.19$0.69
2022Detailed filing. Detailed filing data is available for this year.$9.25$5.67$3.58$8.53$7.95$0.58
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.29$3.07$8.25$7.33$0.92
2020Detailed filing. Detailed filing data is available for this year.$2.44$0.35$2.09$7.22$6.90$0.32
2019Detailed filing. Detailed filing data is available for this year.$2.20$0.44$1.76$6.54$6.06$0.48
2018Detailed filing. Detailed filing data is available for this year.$1.61$0.33$1.28$5.84$5.60$0.24
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.46$1.04$5.26$5.29$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.47$0.93$5.04$5.15$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.29$1.03$4.94$4.68$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.30$0.86$4.73$4.52$0.21
2013Summary only. Only limited summary data is available for this year.$0.95$0.31$0.64$4.60$4.42$0.18
2012Summary only. Only limited summary data is available for this year.$1.02$0.56$0.46$4.45$4.31$0.14
2011Summary only. Only limited summary data is available for this year.$0.89$0.57$0.32$4.25$4.12$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 15, 2025
Return Version
2023v6.0
Gross Receipts
$9,325,927
Mission and Program Overview

Mission

Provides management and operations of two charter schools within the north clackamas school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$4,567,558$5,328,173▲ $760,615
Cash and Non-Interest-Bearing Accounts$3,082,160$2,767,026▼ $315,134
Savings and Temporary Cash Investments-$2,552,149-
Land, Buildings, and Equipment, Net$596,890$1,816,863▲ $1,219,973
Accounts Receivable$849,875$472,722▼ $377,153
Prepaid Expenses and Deferred Charges$107,591$48,062▼ $59,529
Total Assets$9,274,260$13,061,298▲ $3,787,038
Other Assets Total$70,186$76,303▲ $6,117
Liabilities
Other Liabilities$4,906,347$5,732,859▲ $826,512
Tax Exempt Bond Liabilities-$2,300,000-
Mortgage Notes Payable Secured by Investment Property-$530,000-
Accounts Payable and Accrued Expenses$37,729$149,278▲ $111,549
Deferred Revenue$61,851$27,341▼ $34,510
Total Liabilities$5,005,927$8,739,478▲ $3,733,551
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,268,333$3,249,282▼ $1,019,051
Net Assets With Donor Restrictions-$1,072,538-
Total Net Assets Fund Balance$4,268,333$4,321,820▲ $53,487
Total Liabilities and Net Assets / Fund Balance$9,274,260$13,061,298▲ $3,787,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,207,666$2,500$1,210,166
Equipment$303,348$541,733$845,081
Leasehold Improvements$305,849$502,232$808,081
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad LinnPrincipalFT$167,360$69,997$237,357
Brian SienPrincipalFT$164,914$69,316$234,230

Board Members and Trustees

NameTitle
Cris MossBoard Member
Cyndi AndrewsBoard Member
Kim FentressBoard Member
Kristin LuncefordBoard Member
Rachel SchulteBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$9,293,127
Program Service Revenue
$32,800
Investment Income
$-7,053
Other Revenue
$0
All Other Contributions
$521,060
Change in Net Assets
$53,487

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,318,874
Total Revenue per Audited Statements
$9,318,874
Total Revenue per Form 990
$9,318,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,014,835
Other Expenses$3,250,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,253,332$634,131-$3,887,463
Pension Plan Contributions$698,545$278,511-$977,056
Other Employee Benefits$727,982$125,418-$853,400
Occupancy$451,693$79,710-$531,403
All Other Expenses$248,515$129,944-$378,459
Other Expenses$219,396$103,606-$323,002
Payroll Taxes$225,804$71,112-$296,916
Fees for Services Other-$158,476-$158,476
Depreciation Depletion$133,828$23,617-$157,445
Interest-$41,630-$41,630
Insurance-$37,673-$37,673
Office Expenses$3,971$14,176-$18,147
Total Functional Expenses$6,698,298$2,567,089$0$9,265,387

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,265,387
Total Expenses per Audited Statements$9,265,387
Total Expenses per Form 990$9,265,387
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carla CulleyWife of PrincipStaff Salary & BeneNo$88,085
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$5,534,303
Net Pers Pension Liability$190,787
Accrued Pers Payable$7,769

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACharter School Rev Bdsser2024(a)2024-05-23$2,300,000Building aquisition and leasehold improvements

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,300,000--$17,329

Bond Financing Compliance

No rebate due
No
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

“One or more members of the board of directors reviews the form 990 before it is submitted.”

Form 990, Page 6, Part VI, Line 12C

“Board members and key employees are required to follow district policy regarding any actual or potential conflicts of interest.”

Form 990, Page 6, Part VI, Line 15A

“Principals' salaries are determined and authorized by the north clackamas school district 12.”

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Clackamas Charter Alliance
EIN
93-1312955
Phone
5035185925
Address
12021 SE 82ND AVE, HAPPY VALLEY, OR 97086

Signing Officer

Name
Brian Sien
Title
Principal
Phone
5033535925
Signed
2025-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Sien
Formed
2002
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
Jarrard Seibert Pollard & Co LLC
Address
1800 BLANKENSHIP RD SUITE 450, WEST LINN, OR 97068-4191
Preparer
William N Lisac
Phone
5037237600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“There were very few volunteers, and still slow to come back for the 2023 - 2024 year, since coming out of the covid-19 pandemic. In normal years - volunteers are an important part of our schools educational team. They are composed of parents, grandparents, senior citizens, college students, neighbors, and business people to name a few. It is teamwork - staff and volunteers working together - that enables us to reach a common goal: to provide our students with the best education possible”

Form 990, Page 2, Part III, Line 4D

“Clackamas charter alliance was established to provide a high school education opportunity for students and to design and implement curriculum relative to such educational options.”

Form 990, Part V

“Lines 1a, 1b, 2a -- the sponsoring school district for this charter school, north clackamas school district 12, pays payroll and reports to appropriate agencies including w-2's, w-3's, 1099's and 1096.”

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IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CLACKAMAS CHARTER ALLIANCE WAS ESTABLISHED TO PROVIDE A HIGH SCHOOL EDUCATION OPPORTUNITY FOR STUDENTS AND TO DESIGN AND IMPLEMENT CURRICULUM RELATIVE TO SUCH EDUCATIONAL OPTIONS.
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01207666
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0303348
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0541733
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PERS PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PERS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt09318874
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01816863
IRS990ScheduleD/TotalExpensesPerForm990Amt09265387
IRS990ScheduleD/TotalLiabilityAmt05732859
IRS990ScheduleD/TotalRevenuePerForm990Amt09318874
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIAL NONDISCRIMINATORY POLICY IS CLEARLY PRINTED ON ALL BROCHURES AND OTHER PRINTED MATERIAL DEALING WITH STUDENT ADMISSIONS AND PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ASSISTANCE RECEIVED FROM STATE THROUGH STATE SCHOOL FUNDS AND OREGON DEPARTMENT OF REVENUE GRANTS AS REPORTED ON FORM 990, PART VIII, LINE 1E, AND SCHEDULE B.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1167360
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt045962
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt146643
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt123354
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN SIEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRAD LINN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0234230
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1237357
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PRINCIPALS' SALARIES ARE DETERMINED AND AUTHORIZED BY THE NORTH CLACKAMAS SCHOOL DISTRICT 12
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0CHARTER SCHOOL REV. BDS.SER.2024(A) BUILDING AQUISITION AND LEASEHOLD IMPROVEMENTS
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02024-05-23
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0CHARTER SCHOOL REV BDSSER2024(A)
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0BUILDING AQUISITION AND LEASEHOLD IMPROVEMENTS
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CARLA CULLEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0WIFE OF PRINCIP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt088085
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0STAFF SALARY & BENE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ANNUAL CONTRACT AND RELATED SALARY 88,085 AND PERS BENIFITS 22,395 IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE VERY FEW VOLUNTEERS, AND STILL SLOW TO COME BACK FOR THE 2023 - 2024 YEAR, SINCE COMING OUT OF THE COVID-19 PANDEMIC. IN NORMAL YEARS - VOLUNTEERS ARE AN IMPORTANT PART OF OUR SCHOOLS EDUCATIONAL TEAM. THEY ARE COMPOSED OF PARENTS, GRANDPARENTS, SENIOR CITIZENS, COLLEGE STUDENTS, NEIGHBORS, AND BUSINESS PEOPLE TO NAME A FEW. IT IS TEAMWORK - STAFF AND VOLUNTEERS WORKING TOGETHER - THAT ENABLES US TO REACH A COMMON GOAL: TO PROVIDE OUR STUDENTS WITH THE BEST EDUCATION POSSIBLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLACKAMAS CHARTER ALLIANCE WAS ESTABLISHED TO PROVIDE A HIGH SCHOOL EDUCATION OPPORTUNITY FOR STUDENTS AND TO DESIGN AND IMPLEMENT CURRICULUM RELATIVE TO SUCH EDUCATIONAL OPTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINES 1A, 1B, 2A -- THE SPONSORING SCHOOL DISTRICT FOR THIS CHARTER SCHOOL, NORTH CLACKAMAS SCHOOL DISTRICT 12, PAYS PAYROLL AND REPORTS TO APPROPRIATE AGENCIES INCLUDING W-2'S, W-3'S, 1099'S AND 1096.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS SUBMITTED.

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