2024-05-13T19:01:14-04:00 2023-06-30 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2022-07-01 931318954 KINGS VALLEY CHARTER SCHOOL KING 5419292134 38840 KINGS VALLEY HWY PHILOMATH OR 97370 SALLY LAMMERS BOARD CHAIR 5419292134 2024-02-22 true SALLY LAMMERS 999009999 false GLEN O KEARNS CPA P00129289 5412235555 2024-02-22 2022 2023-04-26 12:10:37Z MARK HAZELTON 38840 KINGS VALLY HWY PHILOMATH OR 97370 3149447 false X WWW.KVSCHOOL.ORG X 2001 OR OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE. 4 4 1 15 0 2918443 3144736 0 299 190 7797 4521 2926539 3149447 0 0 84104 57552 0 0 2728842 3011905 2812946 3069457 113593 79990 1178321 1241554 209520 192763 968801 1048791 KINGS VALLEY CHARTER SCHOOL PROVIDES A RURAL, COMMUNITY-BASED EDUCATION TAILORED TO THE INDIVIDUAL NEEDS AND INTERESTS OF EACH CHILD, EMPHASIZING THE INVOLVEMENT OF PARENTS AND THE COMMUNITY. false false 3051983 KINGS VALLEY CHARTER SCHOOL PROVIDES A RURAL, COMMUNITY-BASED EDUCATION TO STUDENTS THAT IS TAILORED TO THE INDIVIDUAL NEEDS AND INTERESTS OF EACH CHILD, EMPHASIZING THE INVOLVEMENT OF PARENTS AND THE COMMUNITY. 3051983 true true false false false false false false false false true false false false true true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 1 true false false false false false false false false X 4 4 false false false false false false false true true false false true false false true true false false OR X X KINGS VALLEY CHARTER SCHOOL 5419292134 38840 KINGS VALLEY HWY PHILOMATH OR 97370 MARK HAZELTON EXECUTIVE DI 40.00 X 40078 0 10021 DIANA BARNHART TREASURER 1.00 X X 0 0 0 BETH HOINACKI SECRETARY 1.00 X X 0 0 0 SALLY LAMMERS BOARD CHAIR 1.00 X X 0 0 0 BILL MAHR VICE CHAIR 1.00 X X 0 0 0 40078 10021 false false false PEOPLE SUSTAINING KINGS VALLEY 38840-A KINGS VALLEY HWY PHILOMATH OR 97330 STAFFING 2972790 1 3110147 34589 3144736 190 190 MISCELLANEOUS 4521 4521 4521 3149447 4521 190 50099 40078 10021 3937 3937 3516 3516 2166 2166 27458 27458 140374 140374 6409 6409 10764 10764 33196 33196 119357 119357 50102 50102 77 77 30271 30271 31979 31979 INSTRUCTION SERVICES 2193106 2193106 TEXTBOOKS 175187 175187 TRANSPORTATION 107205 107205 REPAIRS & MAINTENANCE 64622 64622 19632 19632 3069457 3051983 17474 0 293228 583653 67832 68022 362084 33107 835106 326478 385919 508628 69258 48144 1178321 1241554 18342 21841 3594 187584 170922 209520 192763 X 956534 1038627 12267 10164 968801 1048791 1178321 1241554 79990 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 474382 180981 293401 160443 145497 14946 200281 200281 508628 NET PENSION LIABILITY 129047 DEFERRED INFLOWS OF RESOURCES 41875 170922 X 3149447 3149447 3149447 3069457 3069457 3069457 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERANCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 KINGS VALLEY CHARTER SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIP, ATHLETIC, AND OTHER SCHOOL ADMINISTERED PROGRAMS. SCHEDULE E, LINE 6 KINGS VALLEY CHARTER SCHOOL RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF REVENUE PASSED THROUGH PHILOMATH SCHOOL DISTRICT. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND RELATED SCHEDULES PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE POLICY AND ADDRESSES POTENTIAL CONFLICTS OF INTEREST AS NEEDED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.