Evergreen Community Charter School

Tax-deductible

Mountainhome, PA501(c)(3)Since 2006EducationEIN 20-4877657Revenue $2.4M in FY2024

On file with the IRSevergreencommunityschool.orgPo Box 523, 18342-0523 · Mountainhome, PATax-exempt since Jun 2007School — 170(b)(1)(A)(ii)

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To prepare young people for a meaningful life experiences with respect to career decisions, interpersonal relations, and community involvment.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $103K a year · 5% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.1M
216% of total assets
Concern: liabilities are 216% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+10% vs prior year
Spent
$2.3M
To programs
74%
Net assets
−$1.7M
By yearFY2021–FY2024
Revenue
$2.4M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.9M
FY2022$1.9M
FY2023$2.0M
FY2024$2.2M
FY2024$2.4M
Expenses
$2.3M
FY2024▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$1.8M
FY2023$1.9M
FY2024$2.1M
FY2024$2.3M
Net assets
−$1.7M
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021−$2.3M
FY2022−$2.1M
FY2023−$2.0M
FY2024−$1.8M
FY2024−$1.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $1.7M Management & general 26% · $607K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Educational Director
$0Pt VII · Sec A
Office Manager
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Evergreen Community Charter School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates students in grades 6-12 with a focus on quality learning.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The school provides quality education for students in grades six through twelve.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$70K
Investment incomeLn 3$2K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.7M
Managementcol C$607K
Owns and owesPt X
−$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$586K
Total assetsLn 16$1.4M
LiabilitiesLn 26$3.1M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$70K
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$2K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$586K
Cash and savings togetherLn 1–2$586K
Land, buildings, equipmentLn 10c$96K
Other assetsLn 15$676K
Total assetsLn 16$1.4M
LiabilitiesLn 26$3.1M
Net assetsLn 32−$1.7M
OperationsPt I, VI
EmployeesI 518
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$494K$586K
Land, buildings, equipmentLn 10c$274K$96K
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$3.1M$3.1M
Net assetsLn 32−$1.8M−$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$859K$318K
Pension plan contributionsLn 8$402K$294K$108K
Other employee benefitsLn 9$260K$197K$63K
Payroll taxesLn 10$90K$66K$24K
Management feesLn 11a$0
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$22K$22K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$20K$20K
Advertising and promotionLn 12$0
Office expensesLn 13$65K$34K$31K
Information technologyLn 14$19K$19K
RoyaltiesLn 15$0
OccupancyLn 16$186K$186K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$20K$20K
All other expensesLn 24e$55K$55K
Total functional expensesLn 25$2.3M$1.7M$607K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.2M$2.1M$148K−$1.8M 990 PDF
FY2023 $2.0M$1.9M$161K−$2.0M 990 PDF
FY2022 $1.9M$1.8M$52K−$2.1M 990 PDF
FY2021 $1.9M$1.8M$53K−$2.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $2,428,088 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,324$69,824
I-9 Program service revenuePrior year $2,147,290$2,355,930
I-10 Investment incomePrior year $1,857$2,334
I-11 Other revenue$0
I-12 Total revenuePrior year $2,214,471$2,428,088
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,681,339$1,929,060
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $385,583$389,037
I-18 Total expensesPrior year $2,066,922$2,318,097
I-19 Revenue less expensesPrior year $147,549$109,991
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,428,088 across 5 lines filed
Lines not itemized here account for $69,904 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$69,824
VIII-1h Total contributions, gifts and grants$69,824
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$2,286,026
VIII-3 Investment income$2,334
VIII-12 Total revenue$2,428,088
Part IX · Statement of functional expenses $2,318,097 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $859,120 · Management $317,770$1,176,890
IX-8 Pension plan contributionsPrograms $293,999 · Management $107,850$401,849
IX-9 Other employee benefitsPrograms $197,172 · Management $63,117$260,289
IX-10 Payroll taxesPrograms $65,827 · Management $24,205$90,032
IX-11a Management fees$0
IX-11b Legal feesManagement $2,087$2,087
IX-11c Accounting feesManagement $21,862$21,862
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $19,874$19,874
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $33,754 · Management $30,832$64,586
IX-14 Information technologyManagement $19,400$19,400
IX-15 Royalties$0
IX-16 OccupancyPrograms $186,200$186,200
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $19,746$19,746
IX-24e All other expensesPrograms $55,282$55,282
IX-25 Total functional expensesPrograms $1,711,100 · Management $606,997 · Fundraising $0$2,318,097
Part X · Balance sheet $1,429,232 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $493,790$585,565
X-4 Accounts receivableStart of year $69,524$47,399
X-9 Prepaid expenses and deferred chargesStart of year $24,273$24,273
X-10c Land, buildings and equipment, netStart of year $274,293$96,146
X-15 Other assetsStart of year $472,700$675,849
X-16 Total assetsStart of year $1,334,580$1,429,232
X-17 Accounts payable and accrued expensesStart of year $154,269$177,295
X-25 Other liabilitiesStart of year $2,797,000$2,914,000
X-26 Total liabilitiesStart of year $3,117,731$3,091,295
X-32 Total net assets or fund balancesStart of year −$1,783,151−$1,662,063
X-33 Total liabilities and net assetsStart of year $1,334,580$1,429,232
Part XI · Reconciliation of net assets −$1,662,063 net assets at year end
XI-1 Total revenue$2,428,088
XI-2 Total expenses$2,318,097
XI-3 Revenue less expenses$109,991
XI-4 Net assets at start of year−$1,783,151
XI-9 Other changes in net assets$11,097
XI-10 Net assets at end of year−$1,662,063

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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