OPEN SCHOOL INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- OPEN SCHOOL INC (EIN 93-0757378)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-10
- IRS object ID
- 202331309349303338
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-10T13:35:32-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930928924 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERKINS & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 SW FIFTH AVE SUITE 1000 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930757378 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPEN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPEN | BusinessNameControlTxt |
| Phone | 5034885200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16570 SE OAK ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97233 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIMBERLEE PIERCE SHENG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5034885200 | PhoneNum |
| Signature | 2023-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KIMBERLEE | PersonFirstNm |
| Person Last | PIERCE SHENG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CYNTHIA P BARTHOLOMEW | PreparerPersonNm |
| PTIN | P01313965 | PTIN |
| Phone | 5032210336 | PhoneNum |
| Preparation | 2023-05-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KIMBERLEE PIERCE SHENG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16570 SE OAK ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,946,972 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | OPENSCHOOLNW.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION IS TO DEVELOP CONNECTION, CAPABILITY, AND CONFIDENCE IN DISCONNECTED YOUTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 106 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,971,781 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,944,613 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,564 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,359 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,000,345 | PYTotalRevenueAmt |
| CY Total Revenue | $4,946,972 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,392,620 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,184,234 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $54,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $49,500 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $275,330 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,106,086 | PYOtherExpensesAmt |
| CY Other Expenses | $1,146,863 | CYOtherExpensesAmt |
| PY Total Expenses | $4,552,706 | PYTotalExpensesAmt |
| CY Total Expenses | $4,380,597 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $447,639 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $566,375 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,309,312 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,738,321 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $822,240 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $684,874 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,487,072 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,053,447 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF OPEN SCHOOL, INC. IS TO DEVELOP CONNECTION, CAPABILITY, AND CONFIDENCE IN DISCONNECTED YOUTH THROUGH RELATIONSHIP-BASED, QUALITY LEARNING EXPERIENCES THAT RESULT IN ACADEMIC, PERSONAL, AND COMMUNITY SUCCESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,724,968 | ExpenseAmt |
| Desc | STEP UP PROGRAM:DURING THE YEAR ENDED JUNE 30, 2022, THE STEP UP PROGRAM CONTINUED TO PROVIDE SCHOOL-YEAR TUTORING, MENTORING, LEADERSHIP DEVELOPMENT, ADVOCACY AND SUMMER PROGRAM SERVICES FOR STUDENTS ENROLLED AT ROOSEVELT, FRANKLIN, AND LEODIS V. MCDANIEL HIGH SCHOOLS WHO ARE IDENTIFIED AS NEEDING ACADEMIC AND SOCIAL SUPPORT TO SUCCEED IN THEIR PUBLIC HIGH SCHOOL. THE PROGRAM FOCUSES ON INTENSIVE ENGAGEMENT WITH INCOMING 9TH GRADERS, WITH CONTINUED SUPPORT THROUGH HIGH SCHOOL. STEP UP ENGAGES STUDENTS IN THE SUMMER PRIOR TO 9TH GRADE AND FOCUSES ON FULL, TIMELY CREDIT ATTAINMENT AND ACTIVE STUDENT ENGAGEMENT IN SCHOOL TO KEEP STUDENTS ON TRACK TO GRADUATE. THIS PROGRAM IS FUNDED BY A COMBINATION OF GRANTS AND CONTRACTS WITH PORTLAND PUBLIC SCHOOL DISTRICT, THE PORTLAND CHILDREN'S LEVY, PRIVATE FOUNDATIONS, ANDINDIVIDUAL DONORS.DURING THE 2021-2022 SCHOOL YEAR, STEP UP EXPANDED ITS PROGRAM TO A FOUR-YEAR FOOTPRINT ON ALL THREE CAMPUSES SERVED, AND WORKED WITH 396 STUDENTS. TARGETED STUDENT OUTCOMES FOR STEP UP ARE 90% OF STUDENTS ON TRACK FOR ON-TIME GRADUATION AND A 90% GRADUATION RATE. THOUGH COVID PRESENTED CHALLENGES, THE PROGRAM IS FINDING WAYS TO KEEP STUDENTS ENGAGED IN SCHOOL AND WORKING TOWARD THEIR GOALS TO GRADUATE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,754,829 | ExpenseAmt |
| Desc | OPEN SCHOOL EAST:IN PARTNERSHIP WITH CENTENNIAL, GRESHAM-BARLOW, PARKROSE, PORTLAND PUBLIC, REYNOLDS, AND DAVID DOUGLAS SCHOOL DISTRICTS, THE OPEN SCHOOL EAST PROGRAM CONTINUED TO DEPLOY STRATEGIES DESIGNED TO ENGAGE AND ACCELERATE OFF-TRACK STUDENTS IN GRADES 9 THROUGH 12. USING EARLY-WARNING INDICATORS TO IDENTIFY YOUNG, MARGINALIZED STUDENTS AT RISK OF DROPPING OUT, THE ORGANIZATION PROVIDES STUDENTS WITH CULTURALLY INCLUSIVE, RELATIONSHIP-BASED, EXTENDED-DAY AND -YEAR SCHOOL PROGRAMMING WHICH FOCUSES ON ENGAGEMENT AND SKILL-ACCELERATION TO PREPARE THEM FOR POST-SECONDARY SUCCESS. STRATEGIES INCLUDE ACTIVE RECRUITMENT OF STUDENTS, SUMMER SOCIAL-EMOTIONAL LEADERSHIP ACADEMY, RESTORATIVE ACCOUNTABILITY, INTENSIVE FAMILY ENGAGEMENT, AND PREPARATION EMPHASIZING CULTURAL IDENTITY, ESSENTIAL SKILLS, SOCIAL JUSTICE, AND THE ARTS. THE PROGRAM IS SUPPORTED BY THE SIX PARTNER SCHOOL DISTRICTS AS WELL AS PRIVATE FOUNDATION AND INDIVIDUAL GIFTS. DURING THE 2021-2022 SCHOOL YEAR, OPEN SCHOOL EAST SERVED OVER 125 STUDENTS AND ALSO ENGAGED STUDENTS THROUGH A DISTANCE LEARNING MODEL FOR PART OF THE SCHOOL YEAR DUE TO COVID CHALLENGES. THE PROGRAM ACHIEVED OUTCOMES OF 85% STUDENT ENGAGEMENT, 50% WORK COMPLETION, AND A 92% GRADUATION RATE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,479,797 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 106 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MYLEN SHENKER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5035160765 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16570 SE OAK ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97233 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| KIMBERLEE PIERCE SHENG | ||||||
| EXECUTIVE DIRECTOR | 50.00 | Yes (X) | $116,374 | $0 | $7,129 | |
| MYLEN SHENKER | ||||||
| FINANCE DIRECTOR | 50.00 | Yes (X) | $85,267 | $0 | $2,238 | |
| YVONNE DECKARD | ||||||
| EXECUTIVE DIRECTOR (PART-YEAR) | 40.00 | Yes (X) | $74,000 | $0 | $0 | |
| LYN CAMERON | ||||||
| PRESIDENT & BOARD MEMBER (PART-YEAR) | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANNE LIPSITZ | ||||||
| CO-PRES. (PART-YR), SEC., BOARD MBR. | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TERRA NEILSON | ||||||
| CO-PRESIDENT (PART-YR) & BOARD MBR. | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEAN FLEMING | ||||||
| VICE PRESIDENT & BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JASON CYR | ||||||
| TREASURER & BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERIN BURRIS | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JOI CONVERSE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAISY DHILLON | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| STEPHANIE FLORA | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TAMI MAJER | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| AMY RICHARDS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RACHAEL SPAVINS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BETH TARASAWA PH D | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $275,641 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,367 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,803,995 | GovernmentGrantsAmt |
| All Other Contributions | $1,140,618 | AllOtherContributionsAmt |
| Total Contributions | $4,944,613 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,359 | TotalRevenueColumnAmt |
| Exclusion | $2,359 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,946,972 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,359 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,581 | TotalAmt |
| Program Services | $17,379 | ProgramServicesAmt |
| Management And General | $211,444 | ManagementAndGeneralAmt |
| Fundraising | $34,758 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,322,756 | TotalAmt |
| Program Services | $2,147,391 | ProgramServicesAmt |
| Management And General | $55,165 | ManagementAndGeneralAmt |
| Fundraising | $120,200 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,884 | TotalAmt |
| Program Services | $53,307 | ProgramServicesAmt |
| Management And General | $4,761 | ManagementAndGeneralAmt |
| Fundraising | $3,816 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $284,246 | TotalAmt |
| Program Services | $238,077 | ProgramServicesAmt |
| Management And General | $29,127 | ManagementAndGeneralAmt |
| Fundraising | $17,042 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,767 | TotalAmt |
| Program Services | $210,873 | ProgramServicesAmt |
| Management And General | $25,799 | ManagementAndGeneralAmt |
| Fundraising | $15,095 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,884 | TotalAmt |
| Management And General | $50,884 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,433 | TotalAmt |
| Management And General | $26,433 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,500 | TotalAmt |
| Fundraising | $49,500 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,996 | TotalAmt |
| Program Services | $18,359 | ProgramServicesAmt |
| Fundraising | $16,637 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,954 | TotalAmt |
| Program Services | $123,060 | ProgramServicesAmt |
| Management And General | $30,626 | ManagementAndGeneralAmt |
| Fundraising | $7,268 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,500 | TotalAmt |
| Management And General | $54,500 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,794 | TotalAmt |
| Program Services | $159,938 | ProgramServicesAmt |
| Management And General | $4,856 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,200 | TotalAmt |
| Program Services | $12,555 | ProgramServicesAmt |
| Management And General | $79 | ManagementAndGeneralAmt |
| Fundraising | $566 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,193 | TotalAmt |
| Management And General | $21,193 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,323 | TotalAmt |
| Program Services | $219,583 | ProgramServicesAmt |
| Management And General | $4,740 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,853 | TotalAmt |
| Management And General | $47,853 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM ACTIVITIES | $299,959 | $242,344 | $52,600 | $5,015 |
| STAFF TRAINING | $21,985 | $21,567 | $332 | $86 |
| CURRICULUM/EDUCATIONAL | $15,280 | $15,264 | $16 | |
| COMMUNITY RELATIONS | $5,447 | $100 | $5,347 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,062 | TotalAmt |
| Management And General | $5,062 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,380,597 | TotalAmt |
| Program Services | $3,479,797 | ProgramServicesAmt |
| Management And General | $625,470 | ManagementAndGeneralAmt |
| Fundraising | $275,330 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258 | BOYAmt |
| EOY | $258 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,820,536 | BOYAmt |
| EOY | $2,440,736 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,157 | BOYAmt |
| EOY | $205,725 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $523,339 | BOYAmt |
| EOY | $560,642 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,417 | BOYAmt |
| EOY | $22,663 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,131,329 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,623,032 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,725,605 | BOYAmt |
| EOY | $5,508,297 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,309,312 | BOYAmt |
| EOY | $8,738,321 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,166 | BOYAmt |
| EOY | $111,650 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $553,885 | BOYAmt |
| EOY | $524,977 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,189 | BOYAmt |
| EOY | $48,247 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $822,240 | BOYAmt |
| EOY | $684,874 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,278,825 | BOYAmt |
| EOY | $7,774,915 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,247 | BOYAmt |
| EOY | $278,532 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,487,072 | BOYAmt |
| EOY | $8,053,447 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,309,312 | BOYAmt |
| EOY | $8,738,321 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $566,375 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $450,000 | OtherCostOrOtherBasisAmt |
| Book Value | $450,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,256,036 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,206,131 | DepreciationAmt |
| Book Value | $5,049,905 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $425,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $416,901 | DepreciationAmt |
| Book Value | $8,392 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,508,297 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED RENT | Desc |
| Amt | $48,247 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $48,247 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,946,972 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,946,972 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,946,972 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,380,597 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,380,597 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,380,597 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS BEEN GRANTED NOT-FOR-PROFIT STATUS IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. TO THE EXTENT THAT THE ORGANIZATION WAS ASSESSED INTEREST OR PENALTIES ASSOCIATED WITH INCOME TAX POSITIONS, SUCH EXPENSE WOULD BE RECOGNIZED AS INTEREST EXPENSE. AS OF JUNE 30, 2022 AND 2021, THE ORGANIZATION HAD NO UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION'S NONDISCRIMINATION POLICY IS PUBLISHED DURING THE SUMMER IN THE COMMUNITY NEWSPAPER AND IN INFORMATIONAL PAMPHLETS AT COMMUNITY OPEN HOUSE EVENTS. THE POLICY IS ALSO SHARED WITH ALL DISTRICT PARTNERS WHO REFER STUDENTS AND DISCUSSED IN ENROLLMENT MEETINGS. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION HAD CONTRACTUAL PAYMENT RELATIONSHIPS WITH PORTLAND CHILDREN'S LEVY, OREGON DEPARTMENT OF EDUCATION, AND THE OREGON HEALTH DEPARTMENT AND RECEIVED FEDERAL EMPLOYEE RETENTION CREDITS. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENT SMITH | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5112 N BOWDOIN ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | GRANT WRITING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $940,277 | GrossReceiptsAmt |
| Retained By Contractor | $49,500 | RetainedByContractorAmt |
| Net To Organization | $890,777 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $940,277 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $49,500 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $890,777 | TotalNetToOrganizationAmt |
| Licensed States | OR | LicensedStatesCd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS AUTHORIZED TO APPROVE RESOLUTIONS ON BEHALF OF THE BOARD OF DIRECTORS, AS NEEDED BETWEEN BI-MONTHLY BOARD MEETINGS FOR ANY AND ALL MATTERS PERTAINING TO ORGANIZATIONAL GOVERNANCE AND FINANCE. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE FOUR BOARD OFFICERS, THE IMMEDIATE PAST-PRESIDENT, AND AN ADDITIONAL AT-LARGE MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE WILL REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND EMPLOYEES ARE COVERED BY THE POLICY. ALL NEW BOARD MEMBERS AND EMPLOYEES SPECIFICALLY REVIEW THE CONFLICT OF INTEREST POLICY AS PART OF THEIR ORIENTATION, AND SIGN A DOCUMENT OUTLINING THE POLICY AND PROCEDURE. EACH YEAR THE BOARD OF DIRECTORS REVIEW THE POLICY TO IDENTIFY ANY CONFLICTS THAT MAY EXIST. ENFORCEMENT IS PROVIDED BY 1) VOLUNTARY DISCLOSURE, OR 2) REPORTING BY ANOTHER EMPLOYEE OR MEMBER OF THE PUBLIC. POTENTIAL CONFLICTS ARE REVIEWED PER THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | DESIGNATED BOARD MEMBERS PERFORM A MARKET STUDY OF COMPENSATION OF SIMILAR POSITIONS IN THE LOCAL AND NATIONAL MARKET, MOST RECENTLY IN 2022, TO OBTAIN COMPARABLILITY DATA FOR ALL POSITIONS BASED ON INDUSTRY TYPE, LOCATION, AND ORGANIZATIONAL BUDGET SIZE. THE MARKET STUDY DATA IS USED TO SET INTERNAL PAY RANGES BY POSITION. MARKET SALARIES ARE REVIEWED ANNUALLY. THROUGH THE BUDGET REVIEW AND APPROVAL PROCESS, THE BOARD APPROVES COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS OR THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. |