2016-02-12T21:25:10-08:00 2015-06-30 Marian Gormley-Pekkola CPA 11501 NW McBride Cemetery Road Carlton OR 97111 990 2014-07-01 270723181 SHERIDAN ALLPREP ACADEMY SHER 5038439330 PO BOX 583 SHERIDAN OR 97378 DEBRA WHITING President 2016-02-12 true Marian Gormley-Pekkola P00173732 5038526288 X 2014 2016-08-17 19:52:53Z 815038 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 9 0 1600 4215 616720 752467 86 0 1295 58356 619701 815038 0 0 324321 358144 0 0 48122 65682 372443 423826 247258 391212 506498 877217 170654 150161 335844 727056 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 261458 752467 PROVIDED A HYBRID OF ONLINE CLASSES, TEXT AND FACE TO FACE LEARNING OPPORTUNITIES FOR 223 K-12 STUDENTS WHICH TRANSLATED TO 110.04 ADM. STUDENT EDUCATION IS INDIVIDUALIZED THROUGH LEADING CURRICULUM, HIGHLY RELATIONAL TEACHING AND SUPPORT SYSTEMS. 261458 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 9 true false false false false false false false false 0 false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false false false true false X X CHRISTINE CAPONI 5038439330 PO BOX 583 SHERIDAN OR 97378 X DARLENE TAYLOR Vice President 1.00 0.00 X 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 PAM WERTZ Director 2.00 0.00 X 0 0 0 RUSS RENDA Director 1.00 0.00 X 0 0 0 ANDY MONROE Director 1.00 0.00 X 0 0 0 0 false false false 0 4215 4215 ODE THRU SHERIDAN SD 611600 752467 752467 752467 0 0 0 0 0 0 0 0 MISC. INCOME/FEES 611710 1154 1154 PENSION CREDIT 57202 57202 58356 815038 810823 0 0 0 0 0 0 264522 165827 98695 16996 9259 7737 50483 34417 16066 26143 16588 9555 0 0 8544 8544 0 0 0 575 575 0 3773 2073 1700 0 0 7441 145 7296 0 0 0 0 0 0 5625 5625 CURRICULUM LICENSES 12500 12500 TEXTBOOKS 6336 6336 COMPUTER HARDWARE 6081 6081 COMMUNICATION AND TELEPHONE 5963 3922 2041 8844 4310 4534 423826 261458 162368 0 365675 751528 0 0 94634 1222 0 0 0 0 203 66255 0 0 0 0 0 45986 58212 506498 877217 21909 22673 148745 127488 170654 150161 X 335844 727056 335844 727056 506498 877217 391212 X false true X true false X 1855 2207 1600 4215 9877 552030 522606 321389 616720 752467 2765212 0 0 0 552030 524461 323596 618320 756682 2775089 0 0 2775089 0 0 0 1631 1429 1381 58354 62795 552030 526092 325025 619701 815036 2837884 0.97790 0.99860 0.00000 X DEFERRED OUTFLOWS OF RESOURCES 58212 58212 DEFERRED INFLOW OF RESOURCES FOR PENSION 127488 127488 815038 815038 815038 423826 423826 423826 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 MEETING AND RETURN AFTER THE TOPIC HAS BEEN DISCUSSED AND/OR RESOLVED. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPARABLE DATA IS REVIEWED FOR TEACHER SALARY THROUGH THE OREGON DEPARTMENT OF EDUCATION AND OTHER LOCAL SCHOOL DISTRICTS 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. BYLAW CHANGES IN THE CURRENT YEAR, THE BOARD OF DIRECTORS APPROVED THE FOLLOWING LANGUAGE CHANGES TO THE ORGANIZATION'S BYLAWS. THE BOARD OF DIRECTORS HAS DETERMINED THAT NONE OF THE CHANGES TO BYLAWS ARE CONSIDERED SIGNIFICANT CHANGES. 1. LANGUAGE CHANGE TO THE NOMINATION AND ELECTION OF OFFICERS 2. ELIMINATION OF THE SECRETARY POSITION 3. ELIMINATION OF EXECUTIVE DIRECTOR/PRINCIPAL UNDER OFFICERS 4. ADD OTHER PERSONNEL AND INCLUDE IN THIS SECTION EXECUTIVE DIRECTOR/PRINCIPAL AND BUSINESS MANAGER AND THEIR RESPECTIVE DUTIES 5. CHANGE COMMITTEES TITLE AND ELIMINATE THE NOMINATING AND STANDING COMMITTEE AND CHANGING COMMITTEE FUNCTIONS 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. DUE TO REQUIREMENTS UNDER GASB 68 AND THE RESTATEMENT OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, THE BEGINNING BALANCES OF DEFERRED INFLOWS AND THE NET PENSION ASSET HAVE BEEN RESTATED ON THE TAX RETURN TO REFLECT THE BALANCES ON THE JUNE 30, 2015 AUDITED FINANCIAL STATEMENTS. IN ADDITION, THE CURRENT YEAR PENSION ASSET, DEFERRED OUTFLOW OF RESOURCES, DEFERRED INFLOWS OF RESOURCES AND THE PENSION CREDIT ARE ADDITIONAL LINE ITEMS THAT ARE NOW BEING REPORTED ON THE ORGANIZATION'S FINANCIAL STATEMENTS AND TAX RETURNS.