Civic Intelligence

Kings Valley Charter School

990 • Fiscal year 2017 • EIN 93-1318954

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 24, 2018

Organization ProfileWWW.KVSCHOOL.ORG

View Organization Page

38840 Kings Valley HwyPhilomath, OR 97370

(541) 929-2134

Siviq Scores

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

Liabilities / Assets

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.10x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

61st percentile

7.1%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$65,618

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

91st percentile

49%

Faster asset growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$595,936

Up $195,689 (+49%) from 2016

Net Assets

Up

$415,636

Up $128,349 (+45%) from 2016

Liabilities

Up

$180,300

Up $67,340 (+60%) from 2016

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin61st percentile

Revenue

Up

$1,891,433

Up $178,589 (+10%) from 2016

Expenses

Down

$1,756,309

Down $31,149 (-1.7%) from 2016

Net Income

Up

$135,124

Up $209,738 (+281%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$1.5M$1.0M$500K$0Assets 2011: $508,908Liabilities 2011: $277,856Net Assets 2011: $231,0522011Assets 2012: $418,888Liabilities 2012: $221,611Net Assets 2012: $197,2772012Assets 2013: $427,056Liabilities 2013: $100,558Net Assets 2013: $326,4982013Assets 2014: $562,471Liabilities 2014: $96,138Net Assets 2014: $466,3332014Assets 2015: $436,250Liabilities 2015: $189,827Net Assets 2015: $246,4232015Assets 2016: $400,247Liabilities 2016: $112,960Net Assets 2016: $287,2872016Assets 2017: $595,936Liabilities 2017: $180,300Net Assets 2017: $415,6362017Assets 2018: $710,602Liabilities 2018: $232,367Net Assets 2018: $478,2352018Assets 2019: $660,237Liabilities 2019: $204,361Net Assets 2019: $455,8762019Assets 2020: $706,841Liabilities 2020: $209,425Net Assets 2020: $497,4162020Assets 2021: $1,333,773Liabilities 2021: $478,565Net Assets 2021: $855,2082021Assets 2022: $1,178,321Liabilities 2022: $209,520Net Assets 2022: $968,8012022Assets 2023: $1,241,554Liabilities 2023: $192,763Net Assets 2023: $1,048,7912023Assets 2025: $1,163,215Liabilities 2025: $198,158Net Assets 2025: $965,0572025

Highlighted filing

2017

Assets$595,936
Liabilities$180,300
Net Assets$415,636
Open 2017 Filing

Operations Trend

Revenue Growth62nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,147,075Expenses 2011: $1,156,805Net Income 2011: -$9,7302011Revenue 2012: $1,265,514Expenses 2012: $1,299,289Net Income 2012: -$33,7752012Revenue 2013: $1,360,067Expenses 2013: $1,230,846Net Income 2013: $129,2212013Revenue 2014: $1,590,887Expenses 2014: $1,807,415Net Income 2014: -$216,5282014Revenue 2015: $1,617,283Expenses 2015: $1,796,478Net Income 2015: -$179,1952015Revenue 2016: $1,712,844Expenses 2016: $1,787,458Net Income 2016: -$74,6142016Revenue 2017: $1,891,433Expenses 2017: $1,756,309Net Income 2017: $135,1242017Revenue 2018: $2,194,735Expenses 2018: $2,132,136Net Income 2018: $62,5992018Revenue 2019: $2,258,606Expenses 2019: $2,280,965Net Income 2019: -$22,3592019Revenue 2020: $2,263,118Expenses 2020: $2,221,579Net Income 2020: $41,5392020Revenue 2021: $2,855,316Expenses 2021: $2,497,524Net Income 2021: $357,7922021Revenue 2022: $2,926,539Expenses 2022: $2,812,946Net Income 2022: $113,5932022Revenue 2023: $3,149,447Expenses 2023: $3,069,457Net Income 2023: $79,9902023Revenue 2025: $3,151,303Expenses 2025: $3,090,158Net Income 2025: $61,1452025

Highlighted filing

2017

Revenue$1,891,433
Expenses$1,756,309
Net Income$135,124
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 24, 2018
Return Version
2016v3.1
Gross Receipts
$1,891,433
Mission and Program Overview

Mission

Kings valley charter school provides a rural, community-based education tailored to the individual needs and interests of each child, emphasizing the involvement of parents and the community.

Operation of a charter school providing educational services to students in grades kindergarten through twelfth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$247,289$221,540▼ $25,749
Cash and Non-Interest-Bearing Accounts$24,705$191,462▲ $166,757
Savings and Temporary Cash Investments$66,100$66,499▲ $399
Accounts Receivable$35,955$40,545▲ $4,590
Inventories for Sale or Use-$16,911-
Prepaid Expenses and Deferred Charges$6,333--
Total Assets$393,472$595,936▲ $202,464
Other Assets Total$13,090$58,979▲ $45,889
Liabilities
Other Liabilities$46,347$101,712▲ $55,365
Accounts Payable and Accrued Expenses$26,722$50,233▲ $23,511
Mortgage Notes Payable Secured by Investment Property$39,891$28,355▼ $11,536
Total Liabilities$112,960$180,300▲ $67,340
Net Assets / Fund Balance
Unrestricted Net Assets$280,512$415,636▲ $135,124
Total Net Assets Fund Balance$280,512$415,636▲ $135,124
Total Liabilities and Net Assets / Fund Balance$393,472$595,936▲ $202,464

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$169,227$65,992$235,219
Equipment$52,313$87,565$139,878
Other Assets Org$58,979--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamon EllingsonExecutive DiFT$47,903$17,715$65,618

Board Members and Trustees

NameTitle
Sally LammersBoard Chair
Beth HoinackiDirector
Bill MahrDirector
Casey KramerDirector
Diana BarnhartSecretary/tr

Highest Paid Contractors

ContractorServicesLocationCompensation
People Sustaining Kings ValleyStaffing38840-A KINGS VALLEY HWY, Philomath, OR 97330$1,196,471
Revenue and Support

Revenue Composition

Contributions and Grants
$1,871,709
Program Service Revenue
$0
Investment Income
$397
Other Revenue
$19,327
All Other Contributions
$35,875
Change in Net Assets
$135,124

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,891,433
Total Revenue per Audited Statements
$1,891,433
Total Revenue per Form 990
$1,891,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,685,286
Salaries, Compensation, and Employee Benefits$71,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$186,015--$186,015
Occupancy$109,235--$109,235
All Other Expenses$55,052--$55,052
Current Officers, Directors, Trustees, and Key Employees-$47,903-$47,903
Other Expenses$42,499--$42,499
Depreciation Depletion$25,749--$25,749
Fees for Services Accounting$20,009--$20,009
Pension Plan Contributions-$17,715-$17,715
Information Technology$15,799--$15,799
Insurance$14,890--$14,890
Payroll Taxes-$5,405-$5,405
Interest$5,337--$5,337
Travel$4,517--$4,517
Office Expenses$3,846--$3,846
Total Functional Expenses$1,685,286$71,023$0$1,756,309

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,756,309
Total Expenses per Audited Statements$1,756,309
Total Expenses per Form 990$1,756,309
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$95,666
Deferred Inflows of Resources$6,046
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
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

“The board of directors reviews the form 990 and related schedules prior to filing.”

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

“The board of directors reviews the policy and addresses potential conflicts of interest as needed.”

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

“The board of directors reviews the executive director's compensation on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The school's governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kings Valley Charter School
EIN
93-1318954
Phone
5419292134
Address
38840 KINGS VALLEY HWY, PHILOMATH, OR 97370

Signing Officer

Name
Jamon Ellingson
Title
Executive Director
Phone
5419292134
Signed
2018-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sally Lammers
Formed
2001
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
100

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Glen O Kearns CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Purchased services 186,015 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management evaluates tax positions annually based on guidance in financial accounting standards board (fasb) accounting standards codification (asc) section 740. Fasb asc section 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the school is exempt from income taxes or not subject to income taxes on unrelated business income. The organization presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits. Tax returns for fiscal years beginning after 2013 remain open to examination.”

Raw XML Appendix384 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueSubtotalAmt01891433
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740. FASB ASC SECTION 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE SCHOOL IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. TAX RETURNS FOR FISCAL YEARS BEGINNING AFTER 2013 REMAIN OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt0101712
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0KINGS VALLEY CHARTER SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIP, ATHLETIC, AND OTHER SCHOOL ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1KINGS VALLEY CHARTER SCHOOL RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF REVENUE PASSED THROUGH PHILOMATH SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND RELATED SCHEDULES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE POLICY AND ADDRESSES POTENTIAL CONFLICTS OF INTEREST AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PURCHASED SERVICES 186,015 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01891433
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMON ELLINGSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05419292134
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KINGS VALLEY CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0KING
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCUITY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1072
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973210415
ReturnHeader/PreparerPersonGrp/PhoneNum05412235555
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLEN O KEARNS CPA
ReturnHeader/ReturnTs02018-04-23T10:04:05-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$595,936
Liabilities
$180,300
Net assets
$415,636
Revenue
$1,891,433
Expenses
$1,756,309
Net income
$135,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.20$0.97$3.15$3.09$0.06
2023Summary only. Only limited summary data is available for this year.$1.24$0.19$1.05$3.15$3.07$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.21$0.97$2.93$2.81$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.48$0.86$2.86$2.50$0.36
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.21$0.50$2.26$2.22$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.20$0.46$2.26$2.28$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.23$0.48$2.19$2.13$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.18$0.42$1.89$1.76$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.11$0.29$1.71$1.79$0.07
2015Summary only. Only limited summary data is available for this year.$0.44$0.19$0.25$1.62$1.80$0.18
2014Summary only. Only limited summary data is available for this year.$0.56$0.10$0.47$1.59$1.81$0.22
2013Summary only. Only limited summary data is available for this year.$0.43$0.10$0.33$1.36$1.23$0.13
2012Summary only. Only limited summary data is available for this year.$0.42$0.22$0.20$1.27$1.30$0.03
2011Summary only. Only limited summary data is available for this year.$0.51$0.28$0.23$1.15$1.16$0.01