Moab Charter School

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The mission of Moab Charter School is to support and challenge each child to develop critical thinking self-direction and their full academic and creative potential.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-2500062) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 20 volunteers and 33 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $70K a year · 6% of revenue · last 5 filings
A surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
73% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 8% of spending
Pay to officers and key staff is 8% of spending.
Part VII, Section A
2.3 mo
of spending, in cash
2.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $179
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
87% of total assets
Liabilities are 87% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.1M
-17% vs prior year
Spent
$1.3M
To programs
73%
Net assets
$160K
By yearFY2021–FY2025
Revenue
$1.1M
FY2025▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.0M
FY2022$1.3M
FY2023$1.2M
FY2024$1.3M
FY2025$1.1M
Expenses
$1.3M
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
FY2025$1.3M
Net assets
$160K
FY2025▼ -60%
Tap a bar for its year
Net assets by fiscal year
FY2021$491K
FY2022$624K
FY2023$532K
FY2024$403K
FY2025$160K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2007.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $975K Management & general 27% · $355K

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

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $108K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$107,625Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Carrie Ann Smith’s $108K as Director is at the 37th percentile of top reported officer pay among 3395 $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
Carrie Ann Smith$107,625$82,638$106,886$71,792$46,714

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 Moab Charter School executive salaries →

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

Helps children develop critical thinking, self-direction, and full academic and creative potential.

Questions for Moab Charter School

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1 program · $975K · in their own filed words · FY2024
01

Educating students according to our mission statement. Our achievements have been and are to provide innovative effective learning for students and help prepare them for life after school.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-2500062) · Dispute this line
$975Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$179

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2024 · $783K federal money spent
Community Facilities Loans and GrantsDepartment of Agriculture · ALN 10.766 · Direct$519K
Covid-19Department of Education · ALN 84.425 · Through Utah State Office of Education$133K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Utah State Office of Education$69K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Utah State Office of Education$32K
Student Support and Academic Enrichment ProgramDepartment of Education · ALN 84.424 · Through Utah State Office of Education$26K

Plus 2 smaller programs.

The auditor reported no findings.

Year ending Jun 2023 · $804K federal money spent
Community Facilities Loans and GrantsDepartment of Agriculture · ALN 10.766 · Direct$537K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Utah State Office of Education$110K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Utah State Office of Education$79K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Utah State Office of Education$42K
Rural EducationDepartment of Education · ALN 84.358 · Through Utah State Office of Education$13K

Plus 5 smaller programs.

The auditor reported no findings.

Year ending Jun 2022 · $865K federal money spent
Community Facilities Loans and GrantsDepartment of Agriculture · ALN 10.766 · Direct$555K
Covid-19 Governors Emergency Education ReliefDepartment of Education · ALN 84.425 · Through Utah State Office of Education$111K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Utah State Office of Education$103K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Utah State Office of Education$33K
School Breakfast ProgramDepartment of Agriculture · ALN 10.553 · Through Utah State Office of Education$16K

Plus 6 smaller programs.

The auditor reported 1 finding: a material weakness in money controls.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$17K
Investment incomeLn 3$9K
Money outPt IX
$1.3M
Ln 25
Programscol B$975K
Managementcol C$355K
Owns and owesPt X
$160K
net assets · Ln 32
Cash and savingsLn 1–2$260K
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$1.1M
Fees for servicesLn 2g$17K
Investment incomeLn 3$9K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
SavingsLn 2$260K
Cash and savings togetherLn 1–2$260K
Pledges and grants receivableLn 3$42K
Accounts receivableLn 4$182
Land, buildings, equipmentLn 10c$905K
InvestmentsLn 11–13$607
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.0M
Net assetsLn 32$160K
OperationsPt I, VI
EmployeesI 533
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$117K$260K
InvestmentsLn 11–13$239K$607
Land, buildings, equipmentLn 10c$934K$905K
Total assetsLn 16$1.5M$1.2M
LiabilitiesLn 26$1.1M$1.0M
Net assetsLn 32$403K$160K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$129K$94K$34K
Other salaries and wagesLn 7$594K$433K$161K
Pension plan contributionsLn 8$16K$11K$4K
Other employee benefitsLn 9$38K$28K$10K
Payroll taxesLn 10$55K$40K$15K
Management feesLn 11a$40K$40K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$20K$20K
Other fees for servicesLn 11g$97K$97K
Advertising and promotionLn 12$14K$14K
Information technologyLn 14$12K$11K$832
OccupancyLn 16$50K$50K
TravelLn 17$2K$2K
InterestLn 20$17K$17K
Depreciation, depletion and amortizationLn 22$60K$60K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$175K$128K$47K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$1.3M$975K$355K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 20, 2026 $1.1M$1.3M−$243K$160K 990 PDF
FY2024Filed with the IRS Mar 13, 2025 $1.3M$1.4M−$129K$403K 990 PDF
FY2023Filed with the IRS Mar 5, 2024 $1.2M$1.3M−$92K$532K 990 PDF
FY2022Filed with the IRS Mar 31, 2023 $1.3M$1.2M$133K$624K 990 PDF
FY2021Filed with the IRS Apr 25, 2022 $1.0M$1.1M−$21K$491K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,086,730 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,279,706$1,060,231
I-9 Program service revenuePrior year $25,010$17,214
I-10 Investment incomePrior year $6,993$9,285
I-11 Other revenuePrior year $820$0
I-12 Total revenuePrior year $1,312,529$1,086,730
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $902,385$830,846
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $539,320$498,995
I-18 Total expensesPrior year $1,441,705$1,329,841
I-19 Revenue less expensesPrior year −$129,176−$243,111
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,086,730 across 6 lines filed
VIII-1e Government grants$1,051,354
VIII-1f All other contributions, gifts and grants$8,877
VIII-1h Total contributions, gifts and grants$1,060,231
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,214$17,214
VIII-3 Investment incomeExcluded from tax $9,285$9,285
VIII-12 Total revenueRelated to mission $17,214 · Unrelated business $0 · Excluded from tax $9,285$1,086,730
Part IX · Statement of functional expenses $1,329,841 across 18 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $94,422 · Management $34,329$128,751
IX-7 Other salaries and wagesPrograms $432,558 · Management $161,107$593,665
IX-8 Pension plan contributionsPrograms $11,393 · Management $4,258$15,651
IX-9 Other employee benefitsPrograms $27,542 · Management $10,220$37,762
IX-10 Payroll taxesPrograms $40,131 · Management $14,886$55,017
IX-11a Management feesManagement $39,936$39,936
IX-11b Legal feesManagement $4,270$4,270
IX-11c Accounting feesManagement $19,778$19,778
IX-11g Other fees for servicesPrograms $97,297$97,297
IX-12 Advertising and promotionManagement $14,210$14,210
IX-14 Information technologyPrograms $10,813 · Management $832$11,645
IX-16 OccupancyPrograms $49,786$49,786
IX-17 TravelPrograms $2,488$2,488
IX-20 InterestPrograms $17,312$17,312
IX-22 Depreciation, depletion and amortizationPrograms $60,222$60,222
IX-23 InsuranceManagement $3,274$3,274
IX-24 Other expenses (24a–d)Programs $127,513 · Management $47,473$174,986
IX-24e All other expensesPrograms $3,791$3,791
IX-25 Total functional expensesPrograms $975,268 · Management $354,573 · Fundraising $0$1,329,841
Part X · Balance sheet $1,207,958 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $117,440$259,955
X-3 Pledges and grants receivableStart of year $212,484$41,853
X-4 Accounts receivableStart of year $89$182
X-9 Prepaid expenses and deferred chargesStart of year $1,964$0
X-10c Land, buildings and equipment, netStart of year $934,091$905,361
X-11 Publicly traded securitiesStart of year $239,182$607
X-16 Total assetsStart of year $1,505,250$1,207,958
X-17 Accounts payable and accrued expensesStart of year $189,921$157,068
X-19 Deferred revenueStart of year $411,208$411,208
X-23 Secured mortgages and notes payableStart of year $501,152$479,824
X-26 Total liabilitiesStart of year $1,102,281$1,048,100
X-27 Net assets without donor restrictionsStart of year $330,260$104,357
X-28 Net assets with donor restrictionsStart of year $72,709$55,501
X-32 Total net assets or fund balancesStart of year $402,969$159,858
X-33 Total liabilities and net assetsStart of year $1,505,250$1,207,958
Part XI · Reconciliation of net assets $159,858 net assets at year end
XI-1 Total revenue$1,086,730
XI-2 Total expenses$1,329,841
XI-3 Revenue less expenses−$243,111
XI-4 Net assets at start of year$402,969
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$159,858

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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