2025-02-25T19:15:12-05:00 2024-06-30 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2023-07-01 861077975 WEST LANE CHARTER SCHOOL WEST 24967 HWY 126 VENETA OR 97487 DARCI STULLER EXECUTIVE DIRECTOR 5417621803 2025-02-06 true true GLEN O KEARNS CPA P00129289 5412235555 2025-02-06 2023 2025-03-06 01:10:19Z DARCI STULLER 24967 HIGHWAY 126 VENETA OR 97487 1133343 false X HTTP://WWW.WESTLANETECH.ORG/ X 2003 OR WEST LANE TECHNICAL LEARNING CENTER IS A PUBLIC ONLINE CHARTER HIGH SCHOOL THAT COMBINES INDEPENDENT, SELF-DIRECTED ONLINE EDUCATION WITH INDIVIDUALIZED SUPPORT FOR STUDENTS. THE GOAL OF WEST LANE TECHNICAL LEARNING CENTER IS TO MEET THE EDUCATIONAL NEEDS OF A DIVERSE GROUP OF STUDENTS WHO EXPERIENCE DIFFICULTY WITH TRADITIONAL PUBLIC SCHOOL SERVICES. TO MEET THESE STUDENTS NEEDS, WEST LANE TECHNICAL LEARNING CENTER INTEGRATES ACADEMIC, VOCATIONAL AND TECHNICAL SKILLS INTO A PROGRAM OF STUDY. 5 5 8 0 148605 143589 854754 983614 240 308 1254 5832 1004853 1133343 0 0 1106392 855931 0 0 189356 185093 1295748 1041024 -290895 92319 1081412 1096508 1315385 1238162 -233973 -141654 X OPERATION OF A CHARTER SCHOOL SERVING 30-60 HIGH SCHOOL STUDENTS OF THE FERN RIDGE SCHOOL DISTRICT BY PROVIDING CORE CLASSES AND VOCATIONAL TRAINING IN THE CULINARY/HOSPITALITY AND HEALTH SERVICES FIELDS AS WELL AS PROVIDING A HIGH SCHOOL DIPLOMA TO THOSE ENROLLED. false false 1041024 PROVIDED CORE CLASSES AND VOCATIONAL TRAINING IN THE CULINARY/HOSPITALITY AND HEALTH SERVICES FIELDS 30-60 HIGH SCHOOL STUDENTS OF THE FERN RIDGE SCHOOL DISTRICT. 1041024 true false false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 8 true false false false false false false false false X 5 5 false false false false false false false true true false false true false false false true false false OR X X WEST LANE CHARTER SCHOOL 5419352101 24967 HIGHWAY 126 VENETA OR 97487 DARCI STULLER EXECUTIVE DI 40.00 X 138468 0 38501 SARAH NAEGELI BUSINESS MAN 40.00 X 86820 0 18799 RYAN CHAMBERS BOARD MEMBER 1.00 X 0 0 0 JR DAVIS BOARD MEMBER 1.00 X 0 0 0 RIC INGHAM BOARD MEMBER 1.00 X 0 0 0 ROBBIE MCCOY BOARD MEMBER 1.00 X 0 0 0 STERLING PEW BOARD MEMBER 1.00 X 0 0 0 DAVE QUIRK BOARD MEMBER 1.00 X 0 0 0 JACKIE TURLE BOARD MEMBER 1.00 X 0 0 0 225288 57300 1 false true false 141683 1906 143589 BASIC SCHOOL SUPPORT 979594 979594 SUMMER SCHOOL TUITION 4020 4020 983614 308 308 MISCELLANEOUS 4457 4457 CREDIT RECOVERY FEES 1375 1375 5832 1133343 989446 308 282588 282588 369652 369652 122968 122968 40294 40294 40429 40429 10500 10500 9921 9921 2480 2480 2010 2010 45860 45860 3176 3176 3049 3049 11533 11533 TEXTBOOKS/CURRICULUM 39590 39590 SUPPLIES AND MATERIALS 20085 20085 DUES & FEES 19979 19979 REPAIRS/MAINTENANCE 10663 10663 6247 6247 1041024 1041024 0 0 340566 414971 240198 241734 1835 4050 4050 40649 31503 12196 9146 484402 424772 1081412 1096508 218368 216647 1097017 1021515 1315385 1238162 X -236896 -144787 2923 3133 -233973 -141654 1081412 1096508 92319 X false true X true X 40649 31503 9146 9146 DEFERRED OUTFLOWS 409538 RHIA NET PENSION ASSET 15234 424772 NET PENSION LIABILITY 772495 DEFERRED INFLOWS 249020 1021515 X 1133343 1133343 1133343 1041024 1041024 1041024 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 ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES 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 WEST LANE TECHNICAL LEARNING CENTER INCLUDES A STATEMENT OF ITS RECIALLY NONDISCRIMINATORY POLITY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. IN ADDITION, DUE TO THE SMALL SIZE OF THE SCHOOL AND THE COMMUNITY IT SERVES THE NONDISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL KNOW TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED. SCHEDULE E, LINE 5 WEST LANE TECHNICAL LEARNING CENTER INCLUDES A STATEMENT OF ITS RECIALLY NONDISCRIMINATORY POLITY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. IN ADDITION, DUE TO THE SMALL SIZE OF THE SCHOOL AND THE COMMUNITY IT SERVES THE NONDISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL KNOW TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED. SCHEDULE E, LINE 6 WEST LANE TECHNICAL LEARNING CENTER RECEIVES STATE SCHOOL FUNDING (SSF) FROM THE OREGON DEPARTMENT OF REVENUE PASSED THROUGH FROM FERN RIDGE SCHOOL DISTRICT. false false false false false false false false false DARCI STULLER EXECUTIVE DIRECTOR 113673 24795 38501 176969 FORM 990 - ORGANIZATION'S MISSION OPERATION OF A CHARTER SCHOOL SERVING 30-60 HIGH SCHOOL STUDENTS OF THE FERN RIDGE SCHOOL DISTRICT BY PROVIDING CORE CLASSES AND VOCATIONAL TRAINING IN THE CULINARY/HOSPITALITY AND HEALTH SERVICES FIELDS AS WELL AS PROVIDING A HIGH SCHOOL DIPLOMA TO THOSE ENROLLED. FORM 990, PAGE 6, PART VI, LINE 11B WEST LANE TECHNICAL LEARNING CENTER'S FORM 990 US REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 15A SALARIES AND BENEFITS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 WEST LANE TECHNICAL LEARNING CENTER'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE CENTER'S OFFICE.