2026-02-06T13:02:48-05:00 2025-06-30 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2024-07-01 931318954 KINGS VALLEY CHARTER SCHOOL KING 5419292134 38840 KINGS VALLEY HWY PHILOMATH OR 97370 JOHN CORBIN BOARD CHAIR 5419292134 2026-01-20 true false GLEN O KEARNS CPA P00129289 5412235555 2026-01-20 2024 2025-03-06 01:10:19Z MARK HAZELTON 38840 KINGS VALLY HWY PHILOMATH OR 97370 3151303 false X WWW.KVSCHOOL.ORG X 2001 OR OPERATION OF A CHARTER SCHOOL PROVIDING EDUCATIONAL SERVICES TO STUDENTS IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE. 5 5 2 0 3187442 3138303 0 178 105 5678 12895 3193298 3151303 0 0 53160 137175 0 0 3285017 2952983 3338177 3090158 -144879 61145 1066294 1163215 162382 198158 903912 965057 X 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 3077336 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. 12822 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. 12822 3090158 true false 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 11 0 2 true false false false false false false false false X 5 5 false false false false false false false true true false false false 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 31711 0 0 JOHN CORBIN BOARD CHAIR 1.00 X X 0 0 0 BETH HOINACKI SECRETARY 1.00 X X 0 0 0 WREN HUFF TREASURER 1.00 X X 0 0 0 SALLY LAMMERS BOARD MEMBER 1.00 X 0 0 0 LINDA NORTH BOARD MEMBER 1.00 X 0 0 0 31711 false false false PEOPLE SUSTAINING KINGS VALLEY 38840-A KINGS VALLEY HWY PHILOMATH OR 97330 STAFFING 2277224 1 3130524 7779 3138303 105 105 MISCELLANEOUS 12895 12895 12895 3151303 12895 105 31711 31711 90719 90719 4206 4206 10539 10539 5550 5550 34898 34898 256452 256452 1995 1995 24026 24026 19996 19996 104378 104378 39518 39518 37042 37042 37760 37760 INSTRUCTION SERVICES 2103807 2103807 TEXTBOOKS 164873 164873 REPAIRS AND MAINTENANCE 78183 78183 TRANSPORTATION 32969 32969 11536 11536 3090158 3090158 0 0 150801 259005 68201 68305 40441 26736 1163962 393818 779466 770144 27385 39025 1066294 1163215 23943 61002 138439 137156 162382 198158 X 897336 961486 6576 3571 903912 965057 1066294 1163215 61145 X false true true false X 1163962 393818 770144 770144 NET PENSION LIABILITY 81763 DEFERRED INFLOWS OF RESOURCES 55393 137156 X 3151303 3151303 3151303 3090158 3090158 3090158 SCHEDULE D, PAGE 3, PART X KINGS VALLEY CHARTER SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) (2). THE TAXEXEMPT 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 SCHOOLS OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENTS POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARDS (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASV 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATMENTS, TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE SCHOOL IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE SCHOOL PRESENTLY DISCLOSES OR RECOGNIED INCOME TAX POSITIONS BASED ON MANAGMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. GENERALLY, THE SCHOOL IS SUBJECT TO EXAMINATION BY THE U.S. 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 2, PART III, LINE 4D 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. 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.