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Three Rivers Charter School FY2022 filing

Tax-deductible

West Linn, OR501(c)(3)Since 2001EducationEIN 93-1308095Revenue $1.7M in FY2022

On file with the IRS3rcs.org2565 Sw Ek Rd, 97068-9728 · West Linn, ORTax-exempt since Oct 2001School — 170(b)(1)(A)(ii)

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Operation of a public Charter School

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$165K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
2 of 5
filings with a surplus
Average deficit $23K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$165K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $38K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.6M
88% of total assets
Concern: liabilities are 88% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+14% vs prior year
Spent
$1.5M
To programs
75%
Net assets
$478K
By yearFY2020–FY2024
Revenue
$1.7M
FY2022▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.5M
FY2022$1.7M
FY2023$1.6M
FY2024$1.7M
FY2024$1.8M
Expenses
$1.5M
FY2022▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.5M
FY2022$1.5M
FY2023$1.6M
FY2024$1.8M
FY2024$2.0M
Net assets
$478K
FY2022▲ +43%
Tap a bar for its year
Net assets by fiscal year
FY2020$402K
FY2021$335K
FY2022$478K
FY2023$536K
FY2024$512K
FY2024$395K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2001.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $1.1M Management & general 25% · $385K

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; $165K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Megan Elston
Executive Di
$96,730Pt VII · Sec A
Nicholas Chapin
Executive Di
$68,263Pt VII · Sec A
$0Pt VII · Sec A
Sam Chipperfield
Board Chair
$0Pt VII · Sec A
Joe Garstka
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Megan Elston’s $128K as Executive Di is at the 51st 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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Nicholas Chapin———$68,263$127,083$133,667
Megan Elston$127,567$117,733$110,783$96,730$83,020—

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 Three Rivers 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

Operates a public charter school for students.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2021
01

Operation of a public charter school in the west linn-wilsonville school district

$1.1Mprogram 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 · FY2024
American Online Giving Foundation INCFY2024$38K
Total grants receivedfrom 1 funder$38K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$35K
Investment incomeLn 3$2
Money outPt IX
$1.5M
Ln 25
Programscol B$1.1M
Managementcol C$385K
Owns and owesPt X
$478K
net assets · Ln 32
Cash and savingsLn 1–2$476K
Total assetsLn 16$4.1M
LiabilitiesLn 26$3.6M
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$1.2M
Fees for servicesLn 2g$35K
Investment incomeLn 3$2
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$459K
SavingsLn 2$18K
Cash and savings togetherLn 1–2$476K
Land, buildings, equipmentLn 10c$3.0M
Other assetsLn 15$557K
Total assetsLn 16$4.1M
LiabilitiesLn 26$3.6M
Net assetsLn 32$478K
OperationsPt I, VI
EmployeesI 518
VolunteersI 625
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 FY22End FY22
Cash and savingsLn 1–2$344K$476K
Land, buildings, equipmentLn 10c$3.1M$3.0M
Total assetsLn 16$4.1M$4.1M
LiabilitiesLn 26$3.8M$3.6M
Net assetsLn 32$335K$478K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$165K$122K$43K
Other salaries and wagesLn 7$557K$412K$145K
Pension plan contributionsLn 8$186K$138K$48K
Other employee benefitsLn 9$78K$58K$20K
Payroll taxesLn 10$64K$48K$17K
Accounting feesLn 11c$11K$8K$3K
Other fees for servicesLn 11g$10K$7K$3K
Office expensesLn 13$47K$35K$12K
Information technologyLn 14$30K$23K$8K
OccupancyLn 16$44K$33K$11K
InterestLn 20$93K$69K$24K
Depreciation, depletion and amortizationLn 22$88K$65K$23K
InsuranceLn 23$16K$12K$4K
Other expenses (24a–d)Ln 24$119K$103K$16K
All other expensesLn 24e$21K$12K$8K
Total functional expensesLn 25$1.5M$1.1M$385K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.7M$1.8M−$180K$512K 990 PDF
FY2023 $1.6M$1.6M−$6K$536K 990 PDF
FY2022 Viewing $1.7M$1.5M$127K$478K 990 PDF
FY2021 $1.5M$1.5M−$63K$335K 990 PDF
FY2020 $1.5M$1.5M$8K$402K 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 FY2022 990 (6 parts)
Part I · Summary $1,655,329 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,438,619$1,620,371
I-9 Program service revenuePrior year $1,066$34,956
I-10 Investment incomePrior year $2$2
I-11 Other revenuePrior year $13,716$0
I-12 Total revenuePrior year $1,453,403$1,655,329
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,170,350$1,050,481
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $346,253$477,910
I-18 Total expensesPrior year $1,516,603$1,528,391
I-19 Revenue less expensesPrior year −$63,200$126,938
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $1,655,329 across 6 lines filed
VIII-1e Government grants$1,178,488
VIII-1f All other contributions, gifts and grants$441,883
VIII-1h Total contributions, gifts and grants$1,620,371
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $34,956$34,956
VIII-3 Investment incomeExcluded from tax $2$2
VIII-12 Total revenueRelated to mission $34,956 · Excluded from tax $2$1,655,329
Part IX · Statement of functional expenses $1,528,391 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $122,095 · Management $42,898$164,993
IX-7 Other salaries and wagesPrograms $412,194 · Management $144,825$557,019
IX-8 Pension plan contributionsPrograms $137,896 · Management $48,450$186,346
IX-9 Other employee benefitsPrograms $57,664 · Management $20,260$77,924
IX-10 Payroll taxesPrograms $47,507 · Management $16,692$64,199
IX-11c Accounting feesPrograms $7,891 · Management $2,772$10,663
IX-11g Other fees for servicesPrograms $7,159 · Management $2,515$9,674
IX-13 Office expensesPrograms $35,017 · Management $12,305$47,322
IX-14 Information technologyPrograms $22,541 · Management $7,920$30,461
IX-16 OccupancyPrograms $32,717 · Management $11,495$44,212
IX-20 InterestPrograms $68,505 · Management $24,069$92,574
IX-22 Depreciation, depletion and amortizationPrograms $64,842 · Management $22,782$87,624
IX-23 InsurancePrograms $11,570 · Management $4,065$15,635
IX-24 Other expenses (24a–d)Programs $103,426 · Management $15,792$119,218
IX-24e All other expensesPrograms $12,297 · Management $8,230$20,527
IX-25 Total functional expensesPrograms $1,143,321 · Management $385,070 · Fundraising $0$1,528,391
Part X · Balance sheet $4,064,256 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $326,377$458,518
X-2 Savings and temporary cash investmentsStart of year $17,808$17,809
X-4 Accounts receivable$41,626
X-9 Prepaid expenses and deferred chargesStart of year $21,655$9,916
X-10c Land, buildings and equipment, netStart of year $3,063,476$2,979,754
X-15 Other assetsStart of year $683,806$556,633
X-16 Total assetsStart of year $4,113,122$4,064,256
X-17 Accounts payable and accrued expensesStart of year $38,505$70,028
X-25 Other liabilitiesStart of year $1,880,014$1,736,967
X-26 Total liabilitiesStart of year $3,778,074$3,586,396
X-27 Net assets without donor restrictionsStart of year $335,048$477,860
X-32 Total net assets or fund balancesStart of year $335,048$477,860
X-33 Total liabilities and net assetsStart of year $4,113,122$4,064,256
Part XI · Reconciliation of net assets $477,860 net assets at year end
XI-1 Total revenue$1,655,329
XI-2 Total expenses$1,528,391
XI-3 Revenue less expenses$126,938
XI-4 Net assets at start of year$335,048
XI-9 Other changes in net assets$15,874
XI-10 Net assets at end of year$477,860

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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