2025-10-01T19:55:54-04:00 2025-06-30 930819646 JONES & ROTH PC 6723 NE BENNETT ST STE 220 HILLSBORO OR 97124 990 2025-01-01 881503608 SIUSLAW VALLEY CHARTER SCHOOL SIUS 5415510649 625 HWY 101 1035 FLORENCE OR 97439 MAURICE C TRENT TEASURER 5419997940 2025-10-01 true true AARON C SACHS P01726259 5036480521 2025-10-01 2024 2025-03-06 01:10:19Z CHANGE OF ACCOUNTING PERIOD WHITMORE ACADEMY MAURICE C TRENT 625 HWY 101 1035 FLORENCE OR 97439 273400 false X WHITMOREACADEMY.COM X 2022 OR WHITMORE ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN FLORENCE, OR. STUDENTS FROM THE SIUSLAW SCHOOL DISTRICT AND SURROUNDING AREAS (WITHIN 50 MILES) ARE ELIGIBLE TO ATTEND, WITH SEATS FILLED THROUGH A LOTTERY SYSTEM. OUR MISSION IS TO DEVELOP STUDENTS IN MIND AND CHARACTER THROUGH A CLASSICAL EDUCATION THAT EMPHASIZES THE PRINCIPLES OF VIRTUOUS LIVING, TRADITIONAL LEARNING, AND CIVIC RESPONSIBILITY. 5 5 0 11 0 221368 273100 0 0 300 221368 273400 0 0 21094 39066 15000 0 1288 30318 67396 66412 106462 154956 166938 173144 343025 1892 4823 171252 338202 X WHITMORE ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN FLORENCE, OR. STUDENTS FROM THE SIUSLAW SCHOOL DISTRICT AND SURROUNDING AREAS (WITHIN 50 MILES) ARE ELIGIBLE TO ATTEND, WITH SEATS FILLED THROUGH A LOTTERY SYSTEM. OUR MISSION IS TO DEVELOP STUDENTS IN MIND AND CHARACTER THROUGH A CLASSICAL EDUCATION THAT EMPHASIZES THE PRINCIPLES OF VIRTUOUS LIVING, TRADITIONAL LEARNING, AND CIVIC RESPONSIBILITY. false false 19190 WHITMORE ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN FLORENCE, OR. STUDENTS FROM THE SIUSLAW SCHOOL DISTRICT AND SURROUNDING AREAS (WITHIN 50 MILES) ARE ELIGIBLE TO ATTEND, WITH SEATS FILLED THROUGH A LOTTERY SYSTEM. THE ANTICIPATED OPENING WILL BE IN SEPTEMBER 2026. 19190 true true false false false false false false 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 false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 5 5 false false true false false false false true true false false true true true true true true true false false OR X MAURICE C TRENT 5415510649 625 HWY 101 1035 FLORENCE OR 97439 X ARTURO RUELAS CEO 50.00 X 0 0 0 KAY KING PRESIDENT 60.00 X X 0 0 0 HEATHER HAMMON STAFFORD VICE PRESIDE 20.00 X X 0 0 0 DONNA HEINEN SECRETARY 12.00 X X 0 0 0 MAURICE C TRENT TEASURER 60.00 X X 0 0 0 LARRY MARTINDALE DIRECTOR 16.00 X 0 0 0 false false false 273100 273100 MISCELLANEOUS REVENUE 900099 300 300 300 273400 300 36528 36528 2538 2538 7696 7696 9500 9500 4170 4170 1183 8 1175 4437 4337 100 952 942 10 6850 6850 4919 4919 4196 4196 TEXTBOOKS 20556 19164 1392 DUES AND FEES 2650 2650 TAXES AND LICENSES 167 167 HOSTING FOOD 94 91 3 26 26 106462 19190 85984 1288 173144 343025 173144 343025 1892 4823 1892 4823 X 171252 238202 100000 171252 338202 173144 343025 166938 12 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE NON-DISCRIMINATION POLICY IS PUBLISHED ON THE HOMEPAGE OF THE SCHOOL WEBSITE. FORM 990 - ORGANIZATION'S MISSION WHITMORE ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN FLORENCE, OR. STUDENTS FROM THE SIUSLAW SCHOOL DISTRICT AND SURROUNDING AREAS (WITHIN 50 MILES) ARE ELIGIBLE TO ATTEND, WITH SEATS FILLED THROUGH A LOTTERY SYSTEM. OUR MISSION IS TO DEVELOP STUDENTS IN MIND AND CHARACTER THROUGH A CLASSICAL EDUCATION THAT EMPHASIZES THE PRINCIPLES OF VIRTUOUS LIVING, TRADITIONAL LEARNING, AND CIVIC RESPONSIBILITY. FORM 990 THE ORGANIZATION CHANGED FROM A DECEMBER 31 YEAR-END TO A JUNE 30 YEAR END DURING THE SHORT-YEAR PERIOD ENDED JUNE 30, 2025. REVENUE PROCEDURE 85-58 RULES APPLY. FORM 990, PAGE 1, PART I, LINE 6 BOARD MEMBERS ARE UNCOMPENSATED VOLUNTEERS. FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATION AMENDED BYLAWS AND ARTICLES OF INCORPORATION TO CHANGE FROM A CALENDAR YEAR END TO A JUNE 30TH FISCAL YEAR END. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN ORDER TO ENSURE COMPLIANCE WITH THE POLICY, THE SCHOOL HAS ESTABLISHED THE FOLLOWING PROCEDURES: 1) ANNUAL DISCLOSURE STATEMENT. THE OFFICERS, DIRECTORS, & KEY EMPLOYEES SHALL EACH YEAR DISCLOSE INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST UNDER THIS POLICY. SUCH DISCLOSURE SHALL BE MADE ON THE DISCLOSURE & ACKNOWLEDGMENT ATTACHED TO THIS POLICY & SHALL BE FILED WITH THE SECRETARY OR THE SECRETARY'S DESIGNEE. 2) LIST OF POTENTIAL INSIDERS. ON AN ANNUAL BASIS, THE SECRETARY OF THE CORPORATION OR THE SECRETARY'S DESIGNEE SHALL DEVELOP & MAINTAIN A LIST OF INSIDERS WHO ENGAGE IN OR ARE REASONABLY LIKELY TO ENGAGE IN TRANSACTIONS THAT CONSTITUTE CONFLICTS OF INTEREST WITH THE CORPORATION DURING THE YEAR. 3) ONGOING DISCLOSURE OBLIGATION. OFFICERS, DIRECTORS, & KEY EMPLOYEES SHALL HAVE AN ONGOING OBLIGATION TO NOTIFY THE BOARD PROMPTLY OF INTERESTS THAT SUBSEQUENTLY ARISE THAT COULD GIVE RISE TO A CONFLICT OF INTEREST UNDER THIS POLICY. 4) MONITORING BY SECRETARY. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES & DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE SECRETARY OR THE SECRETARY'S DESIGNEE SHALL MONITOR & ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING THE LIST OF INSIDERS, & THE DISCLOSURE & ACKNOWLEDGMENT FORMS EACH YEAR & BY BRINGING POTENTIAL OR ACTUAL CONFLICTS TO THE ATTENTION OF THE PRESIDENT OF THE BOARD. THE PRESIDENT SHALL DISCLOSE CONFLICTS TO THE BOARD AS THEY ARISE & ENSURE THAT THE PROCEDURES IN THIS POLICY ARE FOLLOWED. 5) CONVEYANCE TO HEAD OF SCHOOL/SUPERINTENDENT. THE SECRETARY OR THE SECRETARY'S DESIGNEE SHALL CONVEY THE LIST OF INSIDERS IDENTIFIED ABOVE TO THE HEAD OF SCHOOL/SUPERINTENDENT & SHALL INSTRUCT HIM OR HER TO NOTIFY THE BOARD IF THE HEAD OF SCHOOL/SUPERINTENDENT OR ANY EMPLOYEE PLANS TO ENGAGE IN A TRANSACTION WITH AN INSIDER THAT CONSTITUTES A CONFLICT OF INTEREST, INCLUDING PAYMENT OR REIMBURSEMENT FOR BUSINESS OR TRAVEL EXPENSES OF THE INSIDER AND/OR MEMBERS OF THE INSIDER'S FAMILY NOT MADE PURSUANT TO AN ACCOUNTABLE PLAN UNDER IRS REG. 1.62-2(C)(2). IF SO, THE BOARD SHALL MONITOR THE TRANSACTION TO ENSURE THAT IT COMPLIES WITH THE PROCEDURE IN SECTION 4 ABOVE. FORM 990, PAGE 6, PART VI, LINE 15A TWO RETIRED SCHOOL SUPERINTENDENTS WERE ON THE BOARD OF THE SIUSLAW VALLEY CHARTER SCHOOL AND WERE INSTRUMENTAL IN PROVIDING COMPENSATION COMPARABILITY STUDIES ACROSS THE STATE OF OREGON. THIS INCLUDED COMPENSATION COMPARISONS BASED ON CERTIFICATION, TIME IN TITLE, AND SIZE OF SCHOOL. AN OUTSIDE CONSULTANT WAS ALSO USED TO PROVIDE COMPENSATION COMPARABILITY FOR CHARTER SCHOOLS. THE FULL BOARD OF DIRECTORS REVIEWED THE DOCUMENTATION AND RECOMMENDATIONS BEFORE APPROVING THE HEAD OF SCHOOL COMPENSATION AND BENEFITS. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST.