Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
990 • Fiscal year 2018 • EIN 93-1331681
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$354,941
Up $64,930 (+22%) from 2017
Net Assets
Up$273,504
Up $84,636 (+45%) from 2017
Liabilities
Down$81,437
Down $19,706 (-19%) from 2017
Revenue
Up$1,596,731
Up $184,994 (+13%) from 2017
Expenses
Up$1,512,094
Up $79,020 (+5.5%) from 2017
Net Income
Up$84,637
Up $105,974 (+497%) from 2017
Operate a charter school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $247,019 | $246,854 | ▼ $165 |
| Cash and Non-Interest-Bearing Accounts | $8,331 | $72,205 | ▲ $63,874 |
| Savings and Temporary Cash Investments | $30,186 | $30,322 | ▲ $136 |
| Total Assets | $290,011 | $354,941 | ▲ $64,930 |
| Other Assets Total | $4,475 | $5,560 | ▲ $1,085 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $101,143 | $81,437 | ▼ $19,706 |
| Total Liabilities | $101,143 | $81,437 | ▼ $19,706 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $153,623 | $265,768 | ▲ $112,145 |
| Temporarily Rstr Net Assets | $35,245 | $7,736 | ▼ $27,509 |
| Total Net Assets Fund Balance | $188,868 | $273,504 | ▲ $84,636 |
| Total Liabilities and Net Assets / Fund Balance | $290,011 | $354,941 | ▲ $64,930 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $118,064 | $57,221 | $175,285 |
| Leasehold Improvements | $123,160 | $9,462 | $132,622 |
| Other Land Buildings | $5,630 | $8,346 | $13,976 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Meera Rupp | School Director | FT | $72,194 | $72,194 |
| Name | Title |
|---|---|
| Bruce Abernethy | Board Chair |
| Gonzalo Morales | Vice Chair |
| Angela Spaid | Member |
| Edie Jones | Member |
| Flora Morales | Member |
| Rebecca Mcguire | Member |
| Karani Mitchell | Secretary |
| Danny Davis | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,080,781 |
| Other Expenses | $431,313 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $659,619 | $39,000 | - | $698,619 |
| Occupancy | $224,544 | - | - | $224,544 |
| Pension Plan Contributions | $125,508 | $23,134 | - | $148,642 |
| Current Officers, Directors, Trustees, and Key Employees | - | $82,582 | - | $82,582 |
| Other Employee Benefits | $69,248 | $12,764 | - | $82,012 |
| Payroll Taxes | $58,199 | $10,727 | - | $68,926 |
| Depreciation Depletion | $33,540 | - | - | $33,540 |
| Fees for Services Accounting | - | $26,165 | - | $26,165 |
| Office Expenses | - | $24,599 | - | $24,599 |
| Insurance | - | $11,074 | - | $11,074 |
| Information Technology | $10,127 | $28 | - | $10,155 |
| Other Expenses | $8,432 | - | - | $8,432 |
| All Other Expenses | - | $8,426 | - | $8,426 |
| Interest | $3,876 | - | - | $3,876 |
| Fees for Services Legal | - | $700 | - | $700 |
| Total Functional Expenses | $1,272,895 | $239,199 | $0 | $1,512,094 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,512,094 |
| Total Expenses per Audited Statements | $1,512,094 |
| Total Expenses per Form 990 | $1,512,094 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $51,685 |
| Fundraising Direct Expenses | $1,313 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Gala Fundraiser | $39,694 | $39,694 | - | $39,694 |
| Total Events | $51,685 | $51,685 | $1,313 | $50,372 |
“Gonzalo and flora morales are married.”
“Form 990 was provided to the board members prior to filing.”
“During each board meeting board reviews potential conflicts of interests as they arise.”
“The board reviews and approves compensation annually for the director. The director is paid a salary plus benefits (medical insurance, vacation, and retirement plan). The board reviews and approves compensation annually for other officers, if any. Employee wages are determined and approved by the director and indirectly approved through the budget by the board.”
“All governing documents, policies, and financial statements are available at the office for public inspection.”
“ROUNDING -1.”
“The board assumes responsiblity for oversight of the audit and selection of the independent auditor.”
“The school is exempt from federal and state income taxes under internal revenue code sections 501(c)(3) classified as a public charity. Regarding uncertain income tax positions, the school will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an organization, uncertain tax postions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The school has concluded that it had not unrecognized income tax benefits at july 1, 2017 or june 30, 2018, and it has no tax positions for which it estimates a significant change over the next 12 months.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OPERATE A CHARTER SCHOOL. |
| IRS990/AllOtherContributionsAmt | 0 | 38957 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8426 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8426 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MEERA RUPP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5417977038 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 63020 OB RILEY ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BEND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97701 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 8331 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 72205 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 82582 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 82582 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 141356 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 137 |
| IRS990/CYOtherExpensesAmt | 0 | 431313 |
| IRS990/CYOtherRevenueAmt | 0 | 50372 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1404866 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 84637 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1080781 |
| IRS990/CYTotalExpensesAmt | 0 | 1512094 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1596731 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 33540 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 33540 |
| IRS990/Desc | 0 | PROVIDED KINDERGARTEN THROUGH EIGHTH GRADE INSTRUCTION TO APPROXIMATELY 165 YOUTH AS A CHARTER SCHOOL IN THE CENTRAL OREGON AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 52 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1272895 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26165 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26165 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 700 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 700 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRUCE ABERNETHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GONZALO MORALES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KARANI MITCHELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANNY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANGELA SPAID |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | EDIE JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FLORA MORALES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | REBECCA MCGUIRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MEERA RUPP |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 72194 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SCHOOL DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 1313 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 51685 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 102399 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1598044 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 28 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 10127 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10155 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11074 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11074 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3876 |
| IRS990/InterestGrp/TotalAmt | 0 | 3876 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 137 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 137 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 75029 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 247019 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 246854 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 321883 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | OPERATE A CHARTER SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 101143 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 81437 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 188868 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 273504 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 50372 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 50372 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 224544 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 224544 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 24599 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24599 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4475 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5560 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12764 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 69248 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 82012 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES AND NUTRITION |
| IRS990/OtherExpensesGrp/Desc | 1 | PROFESSIONAL DEVELOPMEN |
| IRS990/OtherExpensesGrp/Desc | 2 | TRANSPORT/FIELDTRIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | ELECTIVES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 54940 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13317 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11545 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8432 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54940 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13317 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11545 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8432 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 39000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 659619 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 698619 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10727 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 58199 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68926 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 23134 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 125508 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 148642 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MEERA RUPP |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE PER PUPIL REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1354535 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 50331 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1354535 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 50331 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 250918 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 102 |
| IRS990/PYOtherExpensesAmt | 0 | 494300 |
| IRS990/PYOtherRevenueAmt | 0 | 40265 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1120452 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -21337 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 938774 |
| IRS990/PYTotalExpensesAmt | 0 | 1433074 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1411737 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 84637 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1404866 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 30186 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 30322 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 118064 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 57221 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 175285 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1512094 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 123160 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 9462 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 132622 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5630 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8346 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13976 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1596731 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(3) CLASSIFIED AS A PUBLIC CHARITY. REGARDING UNCERTAIN INCOME TAX POSITIONS, THE SCHOOL WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN ORGANIZATION, UNCERTAIN TAX POSTIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. THE SCHOOL HAS CONCLUDED THAT IT HAD NOT UNRECOGNIZED INCOME TAX BENEFITS AT JULY 1, 2017 OR JUNE 30, 2018, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT 12 MONTHS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 246854 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1512094 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1596731 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1596731 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1512094 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ENROLLMENT IS OPEN TO ALL KINDERGARTEN THROUGH EIGHTH GRADE STUDENTS. THE CHARTER SCHOOL IS TREATED AS A PUBLIC SCHOOL FOR REGISTRATION PURPOSES AND OPERATED IN CONJUNCTION WITH THE LOCAL PUBLIC SCHOOL DISTRICT. STUDENTS ARE NOT REQUIRED TO APPLY FOR ADMISSION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES A SUBSTANTIAL AMOUNT OF ITS REVENUES FROM THE STATE OF OREGON THROUGH BEND-LA PINE SCHOOL DISTRICT. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | EXPLANATION OF LINE 6A |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 1313 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GALA FUNDRAISER |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 39694 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 11991 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 51685 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 39694 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 11991 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 51685 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 50372 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 1313 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 1313 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 2 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GONZALO AND FLORA MORALES ARE MARRIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 WAS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DURING EACH BOARD MEETING BOARD REVIEWS POTENTIAL CONFLICTS OF INTERESTS AS THEY ARISE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD REVIEWS AND APPROVES COMPENSATION ANNUALLY FOR THE DIRECTOR. THE DIRECTOR IS PAID A SALARY PLUS BENEFITS (MEDICAL INSURANCE, VACATION, AND RETIREMENT PLAN). THE BOARD REVIEWS AND APPROVES COMPENSATION ANNUALLY FOR OTHER OFFICERS, IF ANY. EMPLOYEE WAGES ARE DETERMINED AND APPROVED BY THE DIRECTOR AND INDIRECTLY APPROVED THROUGH THE BUDGET BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICE FOR PUBLIC INSPECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ROUNDING -1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD ASSUMES RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 35245 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 7736 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 290011 |
| IRS990/TotalAssetsEOYAmt | 0 | 354941 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 290011 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 354941 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 141356 |
| IRS990/TotalEmployeeCnt | 0 | 52 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 239199 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1272895 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1512094 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 101143 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 81437 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 101143 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 81437 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 188868 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 273504 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1272895 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1404866 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 72194 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 50509 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1404866 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1596731 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 200 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 290011 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 354941 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 153623 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 265768 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 63020 OB RILEY RD |
| IRS990/USAddress/CityNm | 0 | BEND |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97701 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
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