Civic Intelligence

Grande Ronde Academy

990 • Fiscal year 2014 • EIN 93-1321759

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 14, 2015

507B Palmer Avenue97850

(541) 975-1147

Siviq Scores

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

Liabilities / Assets

75th percentile

0.09x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

4.7%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$19,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

58th percentile

7.1%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

51st percentile

2.5%

Faster revenue growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$110,114

Up $7,278 (+7.1%) from 2013

Net Assets

Up

$100,431

Up $10,450 (+12%) from 2013

Liabilities

Down

$9,683

Down $3,172 (-25%) from 2013

Revenue

Up

$220,257

Up $5,432 (+2.5%) from 2013

Expenses

Up

$209,807

Up $20,650 (+11%) from 2013

Net Income

Down

$10,450

Down $15,218 (-59%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $79,306Liabilities 2011: $14,318Net Assets 2011: $64,9882011Assets 2012: $77,665Liabilities 2012: $13,352Net Assets 2012: $64,3132012Assets 2013: $102,836Liabilities 2013: $12,855Net Assets 2013: $89,9812013Assets 2014: $110,114Liabilities 2014: $9,683Net Assets 2014: $100,4312014Assets 2015: $111,342Liabilities 2015: $22,263Net Assets 2015: $89,0792015Assets 2016: $151,578Liabilities 2016: $19,455Net Assets 2016: $132,1232016Assets 2017: $171,792Liabilities 2017: $21,837Net Assets 2017: $149,9552017Assets 2018: $227,118Liabilities 2018: $20,181Net Assets 2018: $206,9372018Assets 2019: $177,349Liabilities 2019: $20,010Net Assets 2019: $157,3392019Assets 2020: $322,698Liabilities 2020: $190,069Net Assets 2020: $132,6292020Assets 2021: $294,123Liabilities 2021: $157,432Net Assets 2021: $136,6912021Assets 2022: $301,604Liabilities 2022: $192,595Net Assets 2022: $109,0092022Assets 2023: $246,464Liabilities 2023: $149,110Net Assets 2023: $97,3542023Assets 2024: $221,621Liabilities 2024: $124,981Net Assets 2024: $96,6402024

Highlighted filing

2014

Assets$110,114
Liabilities$9,683
Net Assets$100,431

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $277,524Expenses 2011: $255,271Net Income 2011: $22,2532011Revenue 2012: $218,873Expenses 2012: $210,548Net Income 2012: $8,3252012Revenue 2013: $214,825Expenses 2013: $189,157Net Income 2013: $25,6682013Revenue 2014: $220,257Expenses 2014: $209,807Net Income 2014: $10,4502014Revenue 2015: $242,065Expenses 2015: $253,417Net Income 2015: -$11,3522015Revenue 2016: $314,797Expenses 2016: $271,753Net Income 2016: $43,0442016Revenue 2017: $283,075Expenses 2017: $265,243Net Income 2017: $17,8322017Revenue 2018: $377,704Expenses 2018: $320,722Net Income 2018: $56,9822018Revenue 2019: $322,662Expenses 2019: $372,260Net Income 2019: -$49,5982019Revenue 2020: $245,706Expenses 2020: $270,416Net Income 2020: -$24,7102020Revenue 2021: $341,899Expenses 2021: $337,837Net Income 2021: $4,0622021Revenue 2022: $335,882Expenses 2022: $363,564Net Income 2022: -$27,6822022Revenue 2023: $382,216Expenses 2023: $393,871Net Income 2023: -$11,6552023Revenue 2024: $328,874Expenses 2024: $329,588Net Income 2024: -$7142024

Highlighted filing

2014

Revenue$220,257
Expenses$209,807
Net Income$10,450
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 14, 2015
Return Version
2013v4.0
Gross Receipts
$221,988
Mission and Program Overview

Mission

To provide a private christian school to the general public.

Provide a private Christian school to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$73,615$51,498▼ $22,117
Cash and Non-Interest-Bearing Accounts$21,296$32,884▲ $11,588
Land, Buildings, and Equipment, Net$3,683$14,060▲ $10,377
Accounts Receivable-$8,067-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$102,836$110,114▲ $7,278
Other Assets Total$4,242$3,605▼ $637
Liabilities
Deferred Revenue$11,531$9,683▼ $1,848
Accounts Payable and Accrued Expenses$1,324--
Total Liabilities$12,855$9,683▼ $3,172
Net Assets / Fund Balance
Temporarily Rstr Net Assets$51,447$51,498▲ $51
Unrestricted Net Assets$38,534$48,933▲ $10,399
Total Net Assets Fund Balance$89,981$100,431▲ $10,450
Total Liabilities and Net Assets / Fund Balance$102,836$110,114▲ $7,278

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,922$33,791$36,713
Equipment$11,138$5,339$16,477
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna TsiatsosExecutive DirectorFT$19,500$19,500

Board Members and Trustees

NameTitle
Gust TsiatsosChairman
April BrockDirector
Brian LeighDirector
Doug TurnidgeDirector
Mark PenningerDirector
Steve KirkebyChurch Rep
Bart GoldbarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,103
Program Service Revenue
$156,445
Investment Income
$68
Other Revenue
$25,641
All Other Contributions
$38,103
Change in Net Assets
$10,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,363
Other Expenses$61,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,085--$119,085
Current Officers, Directors, Trustees, and Key Employees$19,500--$19,500
Occupancy$18,479--$18,479
Payroll Taxes$9,778--$9,778
Fees for Services Accounting$7,645--$7,645
All Other Expenses$4,211--$4,211
Insurance$3,096--$3,096
Information Technology$2,873--$2,873
Office Expenses$2,648--$2,648
Other Expenses$1,969--$1,969
Advertising$1,749--$1,749
Depreciation Depletion$1,023--$1,023
Total Functional Expenses$209,807$0$0$209,807
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,901
Fundraising Direct Expenses$1,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$25,901$25,901$1,731$24,170
Total Events$25,901$25,901$1,731$24,170
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
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, Part VI, Line 11B: Form 990 Review Process

Treasurer reviews and presents to the Board for approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon Request

Filing and Contact Details

Filer

EIN
93-1321759
Phone
5419751147

Signing Officer

Name
Bart Goldbar
Title
Treasurer
Signed
2015-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gust Tsiatsos
Formed
2001
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
16

Preparer

Preparer
Robert P Seymour
Phone
5415234471
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010450
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073615
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051498
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011138
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05339
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016477
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02922
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033791
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036713
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014060
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A copy is provided at the office for the public and made available upon request. Policies are included on the website and pulblished in the student handbook that is distributed to all parents of potential students, parents of students and staff.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01731
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025901
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025901
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025901
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025901
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Hoop-A-Thon, Box Tops and misc fundraisi
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024170
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01731
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01731
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Treasurer reviews and presents to the Board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt051447
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt051498
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0102836
IRS990/TotalAssetsEOYAmt0110114
IRS990/TotalAssetsGrp/BOYAmt0102836
IRS990/TotalAssetsGrp/EOYAmt0110114
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038103
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209807
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209807
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012855
IRS990/TotalLiabilitiesEOYAmt09683
IRS990/TotalLiabilitiesGrp/BOYAmt012855
IRS990/TotalLiabilitiesGrp/EOYAmt09683
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089981
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100431
IRS990/TotalProgramServiceExpensesAmt0209807
IRS990/TotalProgramServiceRevenueAmt0156445
IRS990/TotalReportableCompFromOrgAmt019500
IRS990/TotalRevenueGrp/ExclusionAmt024170
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0157984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220257
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0102836
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110114
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt038534
IRS990/UnrestrictedNetAssetsGrp/EOYAmt048933

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$1.25$0.97$3.29$3.30$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.49$0.97$3.82$3.94$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$1.93$1.09$3.36$3.64$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$1.57$1.37$3.42$3.38$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$1.90$1.33$2.46$2.70$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.20$1.57$3.23$3.72$0.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.20$2.07$3.78$3.21$0.57
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.22$1.50$2.83$2.65$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.19$1.32$3.15$2.72$0.43
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.22$0.89$2.42$2.53$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.10$1.00$2.20$2.10$0.10
2013Summary only. Only limited summary data is available for this year.$1.03$0.13$0.90$2.15$1.89$0.26
2012Summary only. Only limited summary data is available for this year.$0.78$0.13$0.64$2.19$2.11$0.08
2011Summary only. Only limited summary data is available for this year.$0.79$0.14$0.65$2.78$2.55$0.22