Civic Intelligence

Grande Ronde Academy

990 • Fiscal year 2024 • EIN 93-1321759

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 15, 2024

507 Palmer AvenueLA Grande, OR 97850

(541) 975-1147

Siviq Scores

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

Liabilities / Assets

90th percentile

0.56x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

41st percentile

-0.2%

Higher net margin than 41% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$32,218

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-10%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$221,621

Down $24,843 (-10%) from 2023

Net Assets

Down

$96,640

Down $714 (-0.7%) from 2023

Liabilities

Down

$124,981

Down $24,129 (-16%) from 2023

Revenue

Down

$328,874

Down $53,342 (-14%) from 2023

Expenses

Down

$329,588

Down $64,283 (-16%) from 2023

Net Income

Up

-$714

Up $10,941 (+94%) from 2023

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

2024

Assets$221,621
Liabilities$124,981
Net Assets$96,640

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

2024

Revenue$328,874
Expenses$329,588
Net Income-$714
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 15, 2024
Return Version
2023v5.1
Gross Receipts
$339,356
Mission and Program Overview

Mission

To provide a private christian school to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$179,781$173,692▼ $6,089
Savings and Temporary Cash Investments$59,710$43,841▼ $15,869
Accounts Receivable$3,934$3,541▼ $393
Prepaid Expenses and Deferred Charges$1,290$0▼ $1,290
Other Notes and Loans Receivable, Net$686$0▼ $686
Cash and Non-Interest-Bearing Accounts$1,061$547▼ $514
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-
Total Assets$246,464$221,621▼ $24,843
Other Assets Total$2$0▼ $2
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,636$93,196▼ $6,440
Deferred Revenue$44,377$29,151▼ $15,226
Other Liabilities$3,200$2,528▼ $672
Accounts Payable and Accrued Expenses$1,897$106▼ $1,791
Total Liabilities$149,110$124,981▼ $24,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,681$59,818▲ $13,137
Net Assets With Donor Restrictions$50,673$36,822▼ $13,851
Total Net Assets Fund Balance$97,354$96,640▼ $714
Total Liabilities and Net Assets / Fund Balance$246,464$221,621▼ $24,843

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,310$16,190$129,500
Other Land Buildings$3,788$59,734$63,522
Land$45,500-$45,500
Leasehold Improvements$11,094$7,154$18,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jaclyn UpwallPrincipalPT$32,218$32,218
Don McleanChairman-$12,502$12,502

Board Members and Trustees

NameTitle
Gary KuiperMember
Steve SheltonMember
Teri HumberSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$78,039
Program Service Revenue
$184,006
Investment Income
$286
Other Revenue
$66,543
All Other Contributions
$78,039
Change in Net Assets
$-714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$243,231
Other Expenses$86,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,985$4,580-$179,565
Current Officers, Directors, Trustees, and Key Employees$40,248$4,472-$44,720
All Other Expenses$19,383$3,441-$22,824
Payroll Taxes$18,259$687-$18,946
Insurance-$7,862-$7,862
Depreciation Depletion$4,932$548-$5,480
Other Expenses$4,266$474-$4,740
Fees for Services Accounting-$4,647-$4,647
Interest$3,592$399-$3,991
Information Technology$3,574$397-$3,971
Office Expenses-$1,484-$1,484
Total Functional Expenses$299,227$30,361$0$329,588
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,045
Fundraising Direct Expenses$7,034
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hoop-a-thon$32,120$32,120$1,359$30,761
Fun Run$8,985$8,985$2,686$6,299
Total Events$46,754$46,754$4,045$42,709
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$1,700
Payroll Liabilities$827
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 11B

Treasurer and chariman review and present to board for approval.

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Grande Ronde Academy
EIN
93-1321759
Phone
5419751147
Address
507 PALMER AVENUE, LA GRANDE, OR 97850

Signing Officer

Name
Donald Mclean
Title
Chairman
Signed
2024-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
22
Volunteers
4

Preparer

Firm
Connected Professional Accountants LLC
Address
1121 Adams Avenue, La Grande, OR 97850
Preparer
Mindy S Davis CPA
Phone
5419634191
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IRS990/PYProgramServiceRevenueAmt0222587
IRS990/PYRevenuesLessExpensesAmt0-11655
IRS990/PYSalariesCompEmpBnftPaidAmt0274107
IRS990/PYTotalExpensesAmt0393871
IRS990/PYTotalRevenueAmt0382216
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-714
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013127
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0184006
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059710
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043841
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/BuildingsGrp/BookValueAmt0113310
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016190
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0129500
IRS990ScheduleD/LandGrp/BookValueAmt045500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011094
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07154
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt018248
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03788
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059734
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0173692
IRS990ScheduleD/TotalLiabilityAmt02528
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 PUBLISHED IN THE STUDENT HANDBOOK THAT IS DISTRIBUTED TO ALL PARENTS OF POTENTIAL STUDENTS, CURRENT 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/DirectExpenseSummaryEventsAmt04045
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HOOP-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032120
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05649
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt046754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032120
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05649
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt046754
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt042709
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04045
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01359
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02686
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER AND CHARIMAN REVIEW AND PRESENT TO BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0246464
IRS990/TotalAssetsEOYAmt0221621
IRS990/TotalAssetsGrp/BOYAmt0246464
IRS990/TotalAssetsGrp/EOYAmt0221621
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt078039
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0299227
IRS990/TotalFunctionalExpensesGrp/TotalAmt0329588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0149110
IRS990/TotalLiabilitiesEOYAmt0124981
IRS990/TotalLiabilitiesGrp/BOYAmt0149110
IRS990/TotalLiabilitiesGrp/EOYAmt0124981
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt097354
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096640
IRS990/TotalProgramServiceExpensesAmt0299227
IRS990/TotalProgramServiceRevenueAmt0184006
IRS990/TotalReportableCompFromOrgAmt044720
IRS990/TotalRevenueGrp/ExclusionAmt013127
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0187697

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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