2024-05-06T11:59:39-05:00 2023-06-30 850203431 REDW LLC 475 COTTAGE STREET NE SUITE 200 SALEM OR 97301 990 2022-07-01 464934402 COMMUNITY INNOVATION PARTNERS COMM 5034204360 689 MAIN ST DALLAS OR 97338 WENDY SPARKS PRESIDENT 5034204360 2024-04-29 1 WENDY SPARKS 999009999 0 LARRY E GRANT CPA P00145717 5035817788 2024-04-29 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DALLAS COMMUNITY SCHOOL WENDY SPARKS 689 MAIN ST DALLAS OR 97338 3125856 0 X DALLASCOMMUNITYSCHOOL.ORG X SCHOOL 2013 OR DALLAS COMMUNITY SCHOOL IS AN INCLUSIVE PUBLIC CHARTER SCHOOL SUPPORTING COLLABORATIVE, STANDARDS-BASED EDUCATION IN A FLEXIBLE, NON-TRADITIONAL ENVIRONMENT. 4 4 25 5 0 0 1618954 354669 0 2145970 0 14333 0 31889 1618954 2546861 0 0 0 0 1296186 1321848 0 0 0 715635 610032 2011821 1931880 -392867 614981 3130395 3372556 2424894 1203653 705501 2168903 NONE 0 0 1348481 2150696 DALLAS COMMUNITY SCHOOL OFFERS CLASSES AT THEIR COMMUNITY LEARNING SITE IN DALLAS. THE CLASSES ARE COMPRISED OF CORE CLASSES AND ENRICHMENT CLASSES. CLASSES ARE OFFERED AT LITTLE OR NO COST TO STUDENTS. ADDITIONALLY, AN EDUCATION GUIDE (LICENSED TEACHER) WORKS WITH STUDENTS & THEIR PARENTS TO DEVELOP A PERSONALIZED LEARNING PLAN THAT DESCRIBES THE LEARNING GOALS & METHODS FOR THE STUDENT. THE FAMILY SCHEDULES REGULAR MEETINGS & CHECK-INS WITH THEIR EDUCATION GUIDE. EACH STUDENT IS PROVIDED WITH A $700 FINANCIAL ALLOTMENT THAT CAN BE USED TO ACCOMPLISH EDUCATIONAL GOALS. THE LEARNING PLAN EXPLAINS HOW THE ALLOTMENT IS TO BE SPENT. FUNDS CAN BE SPENT ON CURRICULUM AND SUPPLY PURCHASES, AS WELL AS ON COMMUNITY-BASED LEARNING OPPORTUNITIES. 1348481 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 1 0 0 0 OR X THE ORGANIZATION 5034204360 689 MAIN ST DALLAS OR 97338 WENDY SPARKS BOARD PRESIDENT 1.50 X X 0 0 0 ERIN MILLER VICE PRESIDENT 1.50 X X 0 0 0 JEREMY ANDERSON TREASURER 1.00 X X 0 0 0 JESSICA MACKEY BOARD MEMBER 1.00 X 0 0 0 NAN WILLIS BOARD MEMBER (THROUGH FEB 2023) 1.00 X 0 0 0 JAMES RICHARDSON EXECUTIVE DIRECTOR 40.00 X 121656 0 29870 121656 0 29870 1 0 1 0 DALKE CONSTRUCTION CO INC 2180 16TH ST NE SALEM OR 97301 CONSTRUCTION WORK 512253 1 353309 1360 354669 CHARTER SCHOOL PROGRAM 611110 2141835 2141835 STUDENT ACTIVITY FEES 611110 4135 4135 2145970 3654 3654 31837 4674 27163 27163 27163 585000 574321 10679 10679 10679 REFUNDS 900099 4726 4726 4726 2546861 2150696 0 41496 166653 166653 733267 589890 143377 256952 165384 91568 95391 85438 9953 69585 47371 22214 855 855 3960 3960 36811 21375 15436 24332 1400 22932 57406 34065 23341 206739 206739 11393 7633 3760 595 595 14244 14244 37588 37588 17057 17057 MATERIALS & SUPPLIES 187902 184223 3679 PROFESSIONAL DEVELOPMEN 11150 4963 6187 1931880 1348481 583399 0 601227 1196041 203293 194378 17405 365 890671 62238 683377 828433 1642498 1135934 3130395 3372556 72378 34692 2352516 1168961 2424894 1203653 X 0 0 0 0 705501 2168903 705501 2168903 3130395 3372556 X 614981 316128 532293 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 593067 21933 571134 152053 12096 139957 145551 28209 117342 828433 RIGHT TO USE ASSETS NET OF AMORTIZATION 1135934 1135934 CURRENT LEASE LIABILITY 127936 LT LEASE LIABILITY 1041025 1168961 X 2551535 4674 4674 2546861 0 2546861 1923875 4674 4674 1919201 12679 12679 1931880 PART X, LINE 2: THE SCHOOL FOLLOWS ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. DISCLOSURE IS NOT REQUIRED OF A LOSS CONTINGENCY INVOLVING AN UNASSERTED CLAIM OR ASSESSMENT WHEN THERE HAS BEEN NO MANIFESTATION BY A POTENTIAL CLAIMANT OF AN AWARENESS OF A POSSIBLE CLAIM OR ASSESSMENT UNLESS IT IS CONSIDERED PROBABLE THAT A CLAIM WILL BE ASSERTED AND THERE IS A REASONABLE POSSIBILITY THAT THE OUTCOME WILL BE UNFAVORABLE. AS OF JUNE 30, 2023, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THIS GUIDANCE. THE SCHOOL'S FEDERAL AND STATE INFORMATION RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THEIR TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 4,674. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 4,674. PART XII, LINE 4B - OTHER ADJUSTMENTS: GASB 68 ADJUSTMENT FOR NET DEFERRED INFLOWS AND OUTFLOWS RELATED TO PENSION 10,786. GASB 75 ADJUSTMENT FOR NET DEFERRED INFLOWS AND OUTFLOWS RELATED TO OPEB 1,893. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 X 0 0 0 0 0 0 0 0 0 JAMES RICHARDSON EXECUTIVE DIRECTOR 121656 0 0 0 0 0 7299 0 22571 0 151526 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS GIVEN TO THE OFFICE MANAGER, WHICH WILL REVIEW IT WITH THE BOARD PRESIDENT AND SHE SIGNS IT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ON THE WEBSITE/OR UPON REQUEST FORM 990, PART XI, LINE 9: ADJUSTMENTS FOR GASB EXPENSES 532,293. DALLAS SCHOOL DISTRICT #2 111 SW ASH ST DALLAS OR 97338 936000860 SCHOOL DISTRICT OR 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 DALLAS SCHOOL DISTRICT #2 C 353309 GRANT DISBURSEMENTS DALLAS SCHOOL DISTRICT #2 S 2141835 STATE SCHOOL FUND