2017-02-07T13:24:25-08:00 2016-06-30 Marian Gormley-Pekkola CPA 11501 NW McBride Cemetery Road Carlton OR 97111 990 2015-07-01 270723181 SHERIDAN ALLPREP ACADEMY SHER 5038439330 PO BOX 583 SHERIDAN OR 97378 ANDY MONROE Treasurer 2017-02-07 true Marian Gormley-Pekkola P00173732 5038526288 X 2015 2021-01-29 14:40:06Z 980684 false false X www.sheridanallprep.org X 2009 OR A PUBLIC CHARTER SCHOOL THAT ALLOWS STUDENTS TO COMPLETE AN ACCREDITED, TEACHER-SUPERVISED K-12 EDUCATION AND EARN A HIGH SCHOOL DIPLOMA THAT MEETS OREGON STATE GRADUATION REQUIREMENTS. 6 6 11 0 4215 2197 752467 975049 0 58356 3438 815038 980684 0 0 358144 554038 0 0 65682 276451 423826 830489 391212 150195 877217 1213319 150161 336068 727056 877251 A PUBLIC CHARTER SCHOOL THAT ALLOWS STUDENTS TO COMPLETE AN ACCREDITED, TEACHER-SUPERVISED K-12 EDUCATION AND EARN A HIGH SCHOOL DIPLOMA THAT MEETS OREGON STATE GRADUATION REQUIREMENTS. false false 591939 978487 PROVIDED A HYBRID OF ONLINE CLASSES, TEXT AND FACE TO FACE LEARNING OPPORTUNITIES FOR 209 K-12 STUDENTS WHICH TRANSLATED TO 139 ADM. STUDENT EDUCATION IS INDIVIDUALIZED THROUGH LEADING CURRICULUM, HIGHLY RELATIONAL TEACHING AND SUPPORT SYSTEMS. 591939 true false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 11 true false false false false false false false false 0 false false false false false false false false false false X 6 6 true false false false false false false true true false false true true true true true false true true false X X CHRISTINE CAPONI 5038439330 PO BOX 583 SHERIDAN OR 97378 X DARLENE TAYLOR Director 1.00 0.00 X 0 0 0 DEBRA WHITING President 1.00 0.00 X X 0 0 0 BECKY STERN-DOLL Director 1.00 0.00 X 0 0 0 RUSS RENDA Vice President 1.00 0.00 X X 0 0 0 ANDY MONROE Treasurer 1.00 0.00 X X 0 0 0 JENNIFER WINEGAR Director 1.00 0.00 X 0 0 0 ANDY AUSTIN Director 1.00 0.00 X 0 0 0 0 false false false 0 2197 2197 ODE THRU SHERIDAN SD 611600 975049 975049 975049 0 0 0 0 0 0 0 0 MISC. INCOME/FEES 611710 3438 3438 3438 980684 978487 0 0 0 0 0 0 362310 259359 102951 86329 61991 24338 73531 62515 11016 31868 22885 8983 0 4191 4191 8680 8680 0 0 0 497 497 0 2634 1172 1462 0 0 7849 153 7696 0 0 0 0 0 0 4859 4859 GASB 68 PENSION EXPENSE 177934 128112 49822 TEXTBOOKS 15384 15384 PROGRAM LICENSES 15111 15111 INSTRUCTIONAL & STUDENT SVCS 11370 11370 27942 13887 14055 830489 591939 238550 0 751528 1012281 0 0 1222 87167 0 0 0 0 66255 412 0 0 0 0 0 58212 113459 877217 1213319 22673 41469 127488 294599 150161 336068 X 727056 877251 727056 877251 877217 1213319 150195 X false true X true false X 1855 2207 1600 4215 2197 12074 522606 321389 616720 752467 975049 3188231 0 0 0 524461 323596 618320 756682 977246 3200305 0 0 3200305 0 0 0 1631 1429 1381 58354 3438 66233 526092 325025 619701 815036 980684 3266538 0.97970 0.97790 0.00000 X DEFERRED OUTFLOWS OF RESOURCES 113459 113459 DEFERRED INFLOW OF RESOURCES FOR PENSION 53765 PENSION LIABILITIES 240834 294599 980684 980684 980684 830489 830489 830489 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et ANDY AUSTIN, BOARD MEMBER, IS MARRIED TO KATHY AUSTIN A TEACHER OF THE INSTITUTION. ANDY RECUSES HIMSELF FROM ANY BOARD DECISIONS THAT HAVE A CONFLICT OF INTEREST. Form 990, Part VI, Line 11b: Form 990 Review Process THE TAX RETURN AND ITS SUPPLEMENTAL SCHEDULES WILL BE SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE FILING OF THE TAX RETURN. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts BOARD MEMBERS DISCLOSE CONFLICT OF INTEREST AT THE BOARD MEETINGS WHEN AN ISSUE PRESENTS ITSELF. THE BOARD MEMBER WILL RECUSE HIM OR HERSELF FROM THE BOARD DECISIONS THAT HAVE A CONFLICT OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPARABLE DATA IS REVIEWED FOR EMPLOYEE SALARY THROUGH THE OREGON DEPARTMENT OF EDUCATION AND OTHER CHARTER SCHOOLS. THE BOARD OF DIRECTORS APPROVES THE SALARY SCHEDULE FOR CLASSIFIED AND CERTIFICATED EMPLOYEES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPARABLE DATA IS REVIEWED FOR EMPLOYEE SALARY THROUGH THE OREGON DEPARTMENT OF EDUCATION AND OTHER CHARTER SCHOOLS. THE BOARD OF DIRECTORS APPROVES THE SALARY SCHEDULE FOR CLASSIFIED AND CERTIFICATED EMPLOYEES. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE. GASB 68 THE ORGANIZATION'S BEGINNING NET POSITION WAS RESTATED IN THE JUNE 30, 2015 AUDITED FINANCIAL STATEMENTS FOR THE IMPLEMENTATION OF GASB 68 (GOVERNMENTAL ACCOUNTING STANDARDS BOARD - ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS). GASB 68 RESTATED THE BEGINNING BALANCES OF DEFERRED INFLOWS AND THE NET PENSION ASSET LIABILITY FOR THE OREGON PERS (OREGON PUBLIC EMPLOYEES RETIREMENT SYSTEM). GASB 68 IS A REQUIRED ACCOUNTING PRONOUNCEMENT THAT WAS REQUIRED TO BE IMPLEMENTED FOR ORGANIZATIONS WITH PUBLIC PENSION PLANS. GASB 68 WAS EFFECTIVE FOR ORGANIZATIONS WITH FISCAL YEARS BEGINNING AFTER JUNE 15, 2014.