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Nonprofiteer
← CRATER LAKE CHARTER ACADEMY LLC

Form 990 for tax year 2024

Filed by CRATER LAKE CHARTER ACADEMY LLC.

Totals

Total revenue
$4,289,745
Total expenses
$4,417,886
Contributions and grants received
$4,241,621
Grants paid
$0
Program service revenue
$0
Investment income
$4,002
Other revenue
$44,122
Total assets, end of year
$5,717,314
Total liabilities, end of year
$6,269,205
Net assets or fund balances, end of year
-$551,891
Program services expenses (Part IX)
$3,719,283
Management and general expenses
$698,603
Fundraising expenses
$0
Program service expenses (Part III)
$3,719,283

Program services were 84.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $4,186,647

  • 1f · All other contributions, gifts and grants

    $54,974

  • 3 · Investment income

    total $4,002 · excluded $4,002

  • 11a · Other revenue: MISCELLANEOUS

    total $44,122 · related or exempt $44,122

  • 11e · Other revenue, total

    $44,122

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $221,424 · program services $177,992 · management and general $43,432

  • 7 · Other salaries and wages

    total $1,801,487 · program services $1,448,129 · management and general $353,358

  • 8 · Pension plan contributions

    total $666,569 · program services $566,584 · management and general $99,985

  • 9 · Other employee benefits

    total $444,183 · program services $397,587 · management and general $46,596

  • 10 · Payroll taxes

    total $156,325 · program services $132,876 · management and general $23,449

  • 11b · Fees: legal

    total $18,409 · program services $18,409

  • 11c · Fees: accounting

    total $33,000 · management and general $33,000

  • 11g · Fees: other

    total $238,536 · program services $202,015 · management and general $36,521

  • 12 · Advertising and promotion

    total $3,322 · program services $3,322

  • 14 · Information technology

    total $116,693 · program services $116,693

  • 16 · Occupancy

    total $274,288 · program services $274,288

  • 17 · Travel

    total $35,297 · program services $5,295 · management and general $30,002

  • 20 · Interest

    total $20,676 · program services $20,676

  • 22 · Depreciation, depletion and amortization

    total $135,631 · program services $135,631

  • 23 · Insurance

    total $42,022 · program services $42,022

  • 24a · Other expenses: SUPPLIES

    total $71,102 · program services $65,227 · management and general $5,875

  • 24b · Other expenses: PRINTING AND BINDING

    total $45,099 · program services $36,079 · management and general $9,020

  • 24c · Other expenses: TUITION

    total $35,118 · program services $35,118

  • 24d · Other expenses: DUES & SUBSCRIPTIONS

    total $19,616 · program services $2,942 · management and general $16,674

  • 24e · All other expenses

    total $39,089 · program services $38,398 · management and general $691

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $588,599 · end of year $193,943

  • 2 · Savings and temporary cash investments

    end of year $204,309

  • 4 · Accounts receivable

    beginning of year $97,591 · end of year $50,794

  • 9 · Prepaid expenses and deferred charges

    beginning of year $10,472 · end of year $10,238

  • 10a · Land, buildings and equipment: cost or other basis

    $4,762,309

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,121,023

  • 10c · Land, buildings and equipment, net

    beginning of year $1,823,964 · end of year $3,641,286

  • 15 · Other assets

    beginning of year $1,255,957 · end of year $1,616,744

  • 17 · Accounts payable and accrued expenses

    beginning of year $175,820 · end of year $408,863

  • 23 · Secured mortgages and notes payable

    beginning of year $2,495,564 · end of year $2,806,305

  • 25 · Other liabilities

    beginning of year $1,175,081 · end of year $3,054,037

  • 27 · Net assets without donor restrictions

    beginning of year -$891,713 · end of year -$1,364,700

  • 28 · Net assets with donor restrictions

    beginning of year $821,831 · end of year $812,809

Listed in Part VII

  • AMANDA STONE

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • JAMES MANNENBACH

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • JOHN PARSONS

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KIM SCAFANI

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CAITLIN LYON

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEPHANIE POGUE

    EXECUTIVE DIRECTOR

    Total calculated
    $168,359
    From this org
    $113,831
    From related orgs
    $0
    Other
    $54,528
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,831
    Bonus
    $0
    Other
    $0
    Deferred
    $36,178
    Nontaxable benefits
    $18,350
    Filer's total
    $168,359

  • JONATHAN BILDEN

    COO

    Total calculated
    $130,044
    From this org
    $99,248
    From related orgs
    $0
    Other
    $30,796
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS HAS SET AN ORGANIZATION-WIDE COMPENSATION POLICY IN WHICH ALL EMPLOYEES PAY IS BASED ON A MASTER PAY SCHEDULE. TOP LEVEL MANAGEMENT PAY IS BASED ON THE TEACHER SALARY SCHEDULE, WITH THE BOARD REVIEWING THIS SCHEDULE ANNUALLY.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 April 2026
IRS schema version
2024v5.5
Source object
202641109349301514

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