Civic Intelligence

Kings Valley Charter School

990 • Fiscal year 2020 • EIN 93-1318954

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 26, 2021

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.09x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.8%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$97,568

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

7.1%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

0.2%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$706,841

Up $46,604 (+7.1%) from 2019

Net Assets

Up

$497,416

Up $41,540 (+9.1%) from 2019

Liabilities

Up

$209,425

Up $5,064 (+2.5%) from 2019

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin42nd percentile

Revenue

Up

$2,263,118

Up $4,512 (+0.2%) from 2019

Expenses

Down

$2,221,579

Down $59,386 (-2.6%) from 2019

Net Income

Up

$41,539

Up $63,898 (+286%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth53rd 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

2020

Assets$706,841
Liabilities$209,425
Net Assets$497,416
Open 2020 Filing

Operations Trend

Revenue Growth48th 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

2020

Revenue$2,263,118
Expenses$2,221,579
Net Income$41,539
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 26, 2021
Return Version
2019v5.0
Gross Receipts
$2,263,118
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$224,872$272,891▲ $48,019
Cash and Non-Interest-Bearing Accounts$242,819$248,148▲ $5,329
Savings and Temporary Cash Investments$67,534$67,533▼ $1
Accounts Receivable$41,395$26,377▼ $15,018
Total Assets$660,238$706,841▲ $46,603
Other Assets Total$83,618$91,892▲ $8,274
Liabilities
Other Liabilities$157,682$166,132▲ $8,450
Accounts Payable and Accrued Expenses$30,491$31,006▲ $515
Mortgage Notes Payable Secured by Investment Property$16,188$12,287▼ $3,901
Total Liabilities$204,361$209,425▲ $5,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$455,877$497,416▲ $41,539
Total Net Assets Fund Balance$455,877$497,416▲ $41,539
Total Liabilities and Net Assets / Fund Balance$660,238$706,841▲ $46,603

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$245,289$109,912$355,201
Equipment$27,602$132,841$160,443
Other Assets Org$15,240--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamon EllingsonExecutive DiFT$78,581$18,987$97,568

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
People Sustaining Kings ValleyStaffing38840-A KINGS VALLEY HWY, Philomath, OR 97330$1,730,908
Revenue and Support

Revenue Composition

Contributions and Grants
$2,244,368
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$18,750
All Other Contributions
$34,486
Change in Net Assets
$41,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,263,118
Total Revenue per Audited Statements
$2,263,118
Total Revenue per Form 990
$2,263,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,105,219
Salaries, Compensation, and Employee Benefits$116,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$496,703--$496,703
Occupancy$101,984--$101,984
Current Officers, Directors, Trustees, and Key Employees$78,581$18,987-$97,568
Information Technology$36,518--$36,518
Depreciation Depletion$32,463--$32,463
All Other Expenses$22,164--$22,164
Other Expenses$21,829--$21,829
Insurance$21,118--$21,118
Fees for Services Accounting$12,863--$12,863
Pension Plan Contributions-$12,478-$12,478
Payroll Taxes-$6,314-$6,314
Fees for Services Legal$1,805--$1,805
Office Expenses$1,167--$1,167
Interest$1,035--$1,035
Advertising$419--$419
Total Functional Expenses$2,183,800$37,779$0$2,221,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,221,579
Total Expenses per Audited Statements$2,221,579
Total Expenses per Form 990$2,221,579
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$125,586
Deferred Inflows of Resources$40,546
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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
2021-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sally Lammers
Formed
2001
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
192

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 496,703 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code. This tax-exempt status can be revoked by the internal revenue service as a result of direct violations of laws and regulations governing 501(c)(3) organizations. The organization's operating policy requires strict adherence to these laws and regulations in order to maintain its tax-exempt status. Management's policy is to engage in activities related to their exempt purpose. Management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 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 organization 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. The organization is subject to examination by federal and state income tax authorities for three years from the filing of a tax return.”

Raw XML Appendix377 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/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OF RESOURCES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 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 ORGANIZATION 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. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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
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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 496,703 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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMON ELLINGSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05419292134
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-26
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ReturnHeader/Filer/BusinessNameControlTxt0KING
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1072
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973210415
ReturnHeader/PreparerPersonGrp/PhoneNum05412235555
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLEN O KEARNS CPA
ReturnHeader/ReturnTs02021-02-12T15:01:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$706,841
Liabilities
$209,425
Net assets
$497,416
Revenue
$2,263,118
Expenses
$2,221,579
Net income
$41,539
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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits