2025-04-03T10:58:30-05:00 2024-06-30 850203431 REDW LLC 475 COTTAGE STREET NE SUITE 200 SALEM OR 97301 990 2023-07-01 464934402 COMMUNITY INNOVATION PARTNERS COMM 5034204360 689 MAIN ST DALLAS OR 97338 WENDY SPARKS PRESIDENT 5034204360 2025-04-01 1 0 LARRY E GRANT CPA P00145717 5035817788 2025-04-01 2023 2025-03-06 01:10:19Z DALLAS COMMUNITY SCHOOL WENDY SPARKS 689 MAIN ST DALLAS OR 97338 2610445 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. 5 5 32 6 0 0 354669 260444 2145970 2327771 14333 9410 31889 12820 2546861 2610445 0 0 0 0 1321848 1568920 0 0 0 610032 769369 1931880 2338289 614981 272156 3372556 3539557 1203653 1098498 2168903 2441059 NONE 0 0 1620831 2340591 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. 1620831 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 JESSICA MACKEY BOARD MEMBER 1.00 X 0 0 0 DOUG AKIN BOARD MEMBER (SINCE 5/24) 1.00 X 0 0 0 WENDY SPARKS BOARD PRESIDENT 1.50 X X 0 0 0 BRIAN MCCOY TREASURER (SINCE 10/23) 1.00 X X 0 0 0 JEREMY ANDERSON TREASURER (UNTIL 10/23) 1.00 X X 0 0 0 ERIN MILLER VICE PRESIDENT 1.50 X X 0 0 0 ANDREW JOHNSON EXECUTIVE DIRECTOR (FROM 1/24) 40.00 X 0 0 0 JULI ANN LINDEMANN EXECUTIVE DIRECTOR (FROM 7/23-1/24) 40.00 X 47761 0 2821 JAMES RICHARDSON EXECUTIVE DIRECTOR (UNTIL 7/23) 40.00 X 72450 0 17931 120211 0 20752 0 0 0 0 0 260444 260444 CHARTER SCHOOL PROGRAM 611110 2327521 2327521 STUDENT ACTIVITY FEES 611110 250 250 2327771 9410 9410 REFUNDS & REIMBURSEMEN 900099 12820 12820 12820 2610445 2340591 0 9410 111004 111004 974147 739330 234817 291277 204895 86382 96250 88510 7740 96242 66315 29927 7250 7250 43455 43455 100825 13821 87004 49280 6277 43003 28792 17485 11307 229004 229004 2841 1674 1167 12838 12838 80945 80945 25388 25388 MATERIALS & SUPPLIES 173904 170775 3129 PROFESSIONAL DEVELOPMEN 14847 1800 13047 2338289 1620831 717458 0 1196041 781821 194378 203788 17405 365 1705718 143183 828433 1562535 1135934 991413 3372556 3539557 34692 57473 1168961 1041025 1203653 1098498 X 0 0 0 0 2168903 2441059 2168903 2441059 3372556 3539557 272156 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1368078 75289 1292789 152053 22233 129820 185587 45661 139926 1562535 RIGHT TO USE ASSETS NET OF AMORTIZATION 991413 991413 CURRENT LEASE LIABILITY 133492 LT LEASE LIABILITY 907533 1041025 X 2610445 0 2610445 0 2610445 2383675 45386 45386 2338289 0 2338289 PART X, LINE 2: THE SCHOOL HAS QUALIFIED AS AN ORGANIZATION WHOSE ACTIVITIES, RELATED TO ITS NONPROFIT STATUS, ARE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THESE FINANCIAL STATEMENTS. 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, 2024, 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 XII, LINE 2D - OTHER ADJUSTMENTS: GASB 68 ADJUSTMENT FOR NET DEFERRED INFLOWS AND OUTFLOWS RELATED TO PENSION 51,945. GASB 75 ADJUSTMENT FOR NET DEFERRED INFLOWS AND OUTFLOWS RELATED TO OPEB -6,559. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 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, WHO WILL REVIEW IT WITH THE BOARD PRESIDENT FOR SIGNING. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ON THE WEBSITE/OR UPON REQUEST 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 260444 GRANT DISBURSEMENTS DALLAS SCHOOL DISTRICT #2 S 2327521 STATE SCHOOL FUND