2014-02-13T10:15:45-08:00 2013-06-30 Marian Gormley-Pekkola CPA 11501 NW McBride Cemetery Road Carlton OR 97111 990 2012-07-01 270723181 SHERIDAN ALLPREP ACADEMY SHER 5038439330 PO BOX 583 SHERIDAN OR 97378 STEPHANIE TEAHN 2014-02-13 true Marian Gormley-Pekkola P00173732 5038526288 X 2012 2015-11-30 17:44:51Z STEPHANIE TEAHN PO BOX 583 SHERIDAN OR 97378 325025 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 8 8 0 1855 2207 522606 321389 0 1631 1429 526092 325025 0 0 354818 290789 0 0 156771 49015 511589 339804 14503 -14779 261088 226880 54964 35535 206124 191345 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 186671 321389 PROVIDES A HYBRID OF ONLINE CLASSES, TEXT AND FACE TO FACE LEARNING OPPORTUNITIES FOR 97 K-12 STUDENTS WHICH TRANSLATED TO 57.07 ADM. STUDENT EDUCATION IS INDIVIDUALIZED THROUGH LEADING CURRICULUM, HIGHLY RELATIONAL TEACHING AND SUPPORT SYSTEMS. 186671 true false false false false false false false false false false false false false false 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 8 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 97111 X ANDY MONROE 0.00 0.00 X 0 0 0 BRYANNA SARNOWSKI 1.00 0.00 X 0 0 0 PAM WERTZ 1.00 0.00 X 0 0 0 BECKY STERN-DOLL 1.00 0.00 X 0 0 0 DEBRA WHITING 1.00 0.00 X X 0 0 0 STEPHANIE TEAHN 2.00 0.00 X X 0 0 0 0 false false false 0 2207 2207 ODE THRU SHERIDAN SD 611600 321389 321389 321389 0 0 0 0 0 0 0 0 REFUNDS 611710 176 176 MISC. INCOME/FEES 611710 528 528 EXTENDED SUMMER PROGRAM 611710 725 725 1429 325025 321389 1429 0 0 0 0 0 0 205541 115086 90455 39702 24404 15298 23252 15484 7768 22294 13676 8618 0 740 740 8792 8792 0 0 0 5507 10 5497 0 1111 1111 0 0 7200 7200 0 0 125 125 0 0 0 4314 4314 WORKMAN'S COMPENSATION 1239 1135 104 DUES AND FEES 1325 1325 COMMUNICATION AND TELEPHONE 4577 2997 1580 CURRICULUM LICENSES 12596 12596 1489 1283 206 339804 186671 153133 0 254817 199192 0 0 1550 27481 0 0 0 0 4720 207 0 0 0 0 0 1 0 261088 226880 52322 35535 2642 54964 35535 X 206124 191345 206124 191345 261088 226880 -14779 X X false true X true false X 1855 2207 4062 1069908 552030 522606 321389 2465933 0 0 0 1069908 552030 524461 323596 2469995 0 0 2469995 0 0 0 1631 1429 3060 1069908 552030 526092 325025 2473055 X 0.00000 0.00000 325025 325025 325025 339804 339804 339804 RECONCILIATION OF FUND BALANCES THE 2009 TAX RETURN WAS PREPARED USING ESTIMATED NUMBERS. DURING 2009/10 EDCHOICES, INC. MANAGED THE ACCOUNTING, PAYROLL, PURCHASES, MARKETING, ETC. FOR THIS TAXPAYER AS WELL AS FOR SEVERAL OTHER CHARTER SCHOOLS. DURING APRIL 2010, IT WAS DISCOVERED THAT EDCHOICES WAS NOT ABLE TO PROVIDE DOCUMENTATION FOR EXPENSES THAT WERE ALLOCATED TO SHERIDAN ALLPREP ACADEMY. AT ABOUT THAT TIME, THE TAX PAYER LEARNED THAT EDCHOICES IS UNDER INVESTIGATION BY THE OREGON DEPARTMENT OF JUSTICE AND BY THE FEDERAL GOVERNMENT. MANY OF EDCHOICES RECORDS WERE TURNED OVER TO THE OREGON DEPARTMENT OF JUSTICE AND HAVE NOT BEEN RETURNED TO SHERIDAN ALLPREP ACADEMY. BECAUSE OF THE ABOVE ISSUES, THE AUDITOR WAS UNABLE TO AUDIT 2009/2010 (FISCAL YEAR ENDING 6/30/2010).THE 2011 (FISCAL YEAR ENDED 6/30/2012) AND 2012 (FISCAL YEAR ENDED 6/30/2013) TAX RETURNS ARE PREPARED USING THE ACCOUNTING PREPARED BY THE TAXPAYER AND AUDITED BY THE THIRD PARTY AUDITOR. THE AUDITOR REMOVED AND ADJUSTED A NUMBER OF THE ESTIMATES THAT WERE USED TO PREPARE THE 2009 RETURN. THE REMOVED AND ADJUSTED ESTIMATED ITEMS INCLUDE ESTIMATED ACCOUNTS RECEIVABLE, ESTIMATED ACCOUNTS PAYABLE AND ACCRUED EXPENSES, ESTIMATED EXPENSES AND THEY EXPENDED ALL CAPITAL ASSETS WHICH INCREASED THE NET ASSETS/FUND BALANCE BY $195,978 FOR THE 2010 RETURN.THE INVESTIGATION OF EDCHOICES IS COMPLETE. THE PRINCIPALS HAVE BEEN CHARGED WITH RACKETEERING AS OF JANUARY 2013. DUE TO THIS, IT IS UNKNOWN IF FURTHER ADJUSTMENTS MAY BE MADE TO THE FUND BALANCE. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE. Form 990, Part VI, Line 18 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 15b 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 12c 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 11b 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.