Robertson Charter School FY2021 filing

Tax-deductible

Decatur, IL501(c)(3)EducationEIN 37-1409390Revenue $4.9M in FY2021

On file with the IRSrcs61.com2240 E Geddes Ave, 62526-5127 · Decatur, ILTax-exempt since Oct 2001School — 170(b)(1)(A)(ii)

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The School operates as a public Charter School for at-risk children.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$164K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $476K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$164K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $55K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$441K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.9M
Spent
$4.6M
To programs
88%
Net assets
$4.0M
By yearFY2021–FY2025
Revenue
$4.9M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$4.9M
FY2022$4.5M
FY2023$5.9M
FY2024$5.0M
FY2025$5.6M
Expenses
$4.6M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$4.6M
FY2022$4.2M
FY2023$5.0M
FY2024$4.6M
FY2025$5.3M
Net assets
$4.0M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$4.0M
FY2022$4.1M
FY2023$5.1M
FY2024$5.7M
FY2025$6.2M

From the FY2021 Form 990 (year ending June 2021) · 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: FY2025. IRS ruling in Oct 2001.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $4.0M Management & general 12% · $536K

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

5 people listed on the 990; $164K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
CEO/Presiden
$164,094Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Glenn Livingston’s $192K as CEO/Presiden is at the 80th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Glenn Livingston$191,517$182,469$180,156$174,037$164,094

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Robertson 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 15aYes

Programs and updates

Educates at-risk children through a public charter school.

Questions for Robertson Charter School

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Provided by the organization

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2 programs · $4.0M · in their own filed words · FY2020
01

Education instruction for children considered to be at-risk for learning. The school teaches kindergarten through eighth grade. The school may add additional grades over time and as additional financial resources become available.

$3.9Mprogram expense
02

Nutritional breakfast and lunch program for qualifying students.

$120Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$55K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.9M
Ln 12
Gifts and grantsLn 1h$3.8M
Other incomeLn 4–11$649K
Investment incomeLn 3$300K
Money outPt IX
$4.6M
Ln 25
Programscol B$4.0M
Managementcol C$536K
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$4.4M
LiabilitiesLn 26$441K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$3.8M
Fees for servicesLn 2g$132K
Investment incomeLn 3$300K
Other incomeLn 4–11$649K
Total revenueLn 12$4.9M
Assets in detailPt X, end of year
CashLn 1$600K
SavingsLn 2$607K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$847K
Land, buildings, equipmentLn 10c$2.3M
Total assetsLn 16$4.4M
LiabilitiesLn 26$441K
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 568
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.5M$1.2M
InvestmentsLn 11–13$721K$847K
Land, buildings, equipmentLn 10c$2.3M$2.3M
Total assetsLn 16$4.6M$4.4M
LiabilitiesLn 26$965K$441K
Net assetsLn 32$3.7M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$164K$164K
Other salaries and wagesLn 7$1.9M$1.8M$89K
Other employee benefitsLn 9$1.0M$984K$62K
Payroll taxesLn 10$136K$119K$17K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$42K$42K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$61K$47K$14K
OccupancyLn 16$94K$73K$21K
TravelLn 17$3K$3K$350
InterestLn 20$13K$13K
Depreciation, depletion and amortizationLn 22$218K$207K$11K
InsuranceLn 23$88K$79K$9K
Other expenses (24a–d)Ln 24$593K$570K$23K
All other expensesLn 24e$178K$127K$51K
Total functional expensesLn 25$4.6M$4.0M$536K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.6M$5.3M$344K$6.2M 990 PDF
FY2024 $5.0M$4.6M$466K$5.7M 990 PDF
FY2023 $5.9M$5.0M$933K$5.1M 990 PDF
FY2022 $4.5M$4.2M$345K$4.1M 990 PDF
FY2021 Viewing $4.9M$4.6M$292K$4.0M 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 FY2021 990 (6 parts)
Part I · Summary $4,877,024 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,901,984$3,796,062
I-9 Program service revenuePrior year $144,211$132,020
I-10 Investment incomePrior year $45,940$300,094
I-11 Other revenuePrior year $843,315$648,848
I-12 Total revenuePrior year $4,935,450$4,877,024
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,358,019$3,259,929
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,287,822$1,324,753
I-18 Total expensesPrior year $4,645,841$4,584,682
I-19 Revenue less expensesPrior year $289,609$292,342
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,877,024 across 6 lines filed
VIII-1e Government grants$3,796,062
VIII-1h Total contributions, gifts and grants$3,796,062
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $132,020$132,020
VIII-3 Investment incomeRelated to mission $300,094$300,094
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $648,848$648,848
VIII-12 Total revenueRelated to mission $1,080,962$4,877,024
Part IX · Statement of functional expenses $4,584,682 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $164,094$164,094
IX-7 Other salaries and wagesPrograms $1,824,520 · Management $89,197$1,913,717
IX-9 Other employee benefitsPrograms $984,305 · Management $61,990$1,046,295
IX-10 Payroll taxesPrograms $119,266 · Management $16,557$135,823
IX-11b Legal feesManagement $9,246$9,246
IX-11c Accounting feesManagement $41,503$41,503
IX-11g Other fees for servicesManagement $9,436$9,436
IX-12 Advertising and promotionManagement $15,597$15,597
IX-13 Office expensesPrograms $47,341 · Management $13,879$61,220
IX-16 OccupancyPrograms $73,050 · Management $21,228$94,278
IX-17 TravelPrograms $3,149 · Management $350$3,499
IX-20 InterestPrograms $13,202$13,202
IX-22 Depreciation, depletion and amortizationPrograms $206,949 · Management $10,892$217,841
IX-23 InsurancePrograms $79,245 · Management $8,805$88,050
IX-24 Other expenses (24a–d)Programs $570,059 · Management $22,805$592,864
IX-24e All other expensesPrograms $127,392 · Management $50,625$178,017
IX-25 Total functional expensesPrograms $4,048,478 · Management $536,204 · Fundraising $0$4,584,682
Part X · Balance sheet $4,395,298 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $605,166$600,160
X-2 Savings and temporary cash investmentsStart of year $942,427$606,719
X-4 Accounts receivableStart of year $27,350$59,873
X-9 Prepaid expenses and deferred chargesStart of year $36,320$27,986
X-10c Land, buildings and equipment, netStart of year $2,294,319$2,253,911
X-11 Publicly traded securitiesStart of year $721,480$846,649
X-16 Total assetsStart of year $4,627,062$4,395,298
X-17 Accounts payable and accrued expensesStart of year $107,673$441,222
X-26 Total liabilitiesStart of year $965,328$441,222
X-27 Net assets without donor restrictionsStart of year $1,997,827$2,500,708
X-28 Net assets with donor restrictionsStart of year $1,663,907$1,453,368
X-32 Total net assets or fund balancesStart of year $3,661,734$3,954,076
X-33 Total liabilities and net assetsStart of year $4,627,062$4,395,298
Part XI · Reconciliation of net assets $3,954,076 net assets at year end
XI-1 Total revenue$4,877,024
XI-2 Total expenses$4,584,682
XI-3 Revenue less expenses$292,342
XI-4 Net assets at start of year$3,661,734
XI-10 Net assets at end of year$3,954,076

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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