2026-03-03T10:56:23-05:00 2025-06-30 930623130 JARRARD SEIBERT POLLARD & CO LLC 1800 BLANKENSHIP RD SUITE 450 WEST LINN OR 970684191 990 2024-07-01 270728766 ARCO IRIS SPANISH IMMERSION CHARTER SCHOOL ARCO 5033726052 8205 SW CREEKSIDE PLACE BEAVERTON OR 97008 YESSENIA JONES PRESIDENT 5033726052 2025-11-11 true false WILLIAM N LISAC P00001436 5037237600 2026-03-03 2024 2025-03-06 01:10:19Z YESSENIA JONES 5442785 false X ARCOIRISSCHOOL.ORG X 2009 OR TO OFFER A SOLID EDUCATION THAT INCLUDES SPANISH IMMERSION AND A RIGOROUS MATHEMATICAL CURRICULUM THAT WILL PREPARE STUDENTS TO BE RESPONSIBLE CITIZENS AND LIFELONG LEARNERS WITH STRONG VALUES. 8 8 45 0 4839213 4830696 416752 494723 44085 117389 -58815 -52475 5241235 5390333 0 0 3003607 3285432 0 0 2013834 1931806 5017441 5217238 223794 173095 14575546 14549258 14523453 14324070 52093 225188 TO OFFER A SOLID EDUCATION THAT INCLUDES SPANISH IMMERSION AND A RIGOROUS MATHEMATICAL CURRICULUM THAT WILL PREPARE STUDENTS TO BE RESPONSIBLE CITIZENS AND LIFELONG LEARNERS WITH STRONG VALUES. false false 4044064 ENHANCED THE EDUCATIONAL ENRICHMENT OF A DIVERSE GROUP OF CHILDREN BY PROVIDING A CHALLENGING CURRICULUM, TAUGHT ALMOST EXCLUSIVELY IN SPANISH. SUCCESS IN THIS PROGRAM WILL PROVIDE LIFE-LONG CONFIDENCE AND WILL CREATE A TRULY INTERNATIONAL CITIZEN, ABLE TO THRIVE AND COMPETE IN A GLOBAL ENVIRONMENT. APPROXIMATELY 404 STUDENTS BENEFITED FROM THIS PROGRAM. 115876 FOOD SERVICES 4159940 true true false false false false false false false false true false false true true false true false true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false true 11 0 true 45 true false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false OR X TRUE BLUE ACCOUNTING 5037089687 20465 SW CARLIN BLVD ALOHA OR 97078 YESSENIA JONES PRESIDENT 5.00 X X 0 0 0 CHRISTA BILLINGS VICE PRESIDE 5.00 X X 0 0 0 DANIELLE SIVER SECRETARY 5.00 X X 0 0 0 ANDREW NELSON TREASURER 5.00 X X 0 0 0 ERIN HATCH MEMBER 5.00 X 0 0 0 ADREANA KUSABA MEMBER 5.00 X 0 0 0 SARAH BADAWI PROJECT MANA 5.00 X 0 0 0 JESUS URDIALES PRINCIPAL 40.00 X 158336 0 58108 158336 58108 1 false true false 167013 4547506 116177 4830696 AFTER SCHOOL CARE 611710 383958 383958 FOOD SERVICES 722514 110765 110765 494723 117389 117389 167013 52452 -52452 DISCOUNTS GIVEN -23 -23 -23 5390333 494700 117389 2303725 1845077 458648 516196 374476 141720 297130 257417 39713 168381 124892 43489 3822 3822 102410 102410 28526 28526 63112 59956 3156 289693 275208 14485 19131 17983 1148 608694 578259 30435 265114 251858 13256 41329 39263 2066 NUTRITION SERVICES 115876 115876 SUPPLIES & MATERIALS 104278 48581 55697 CONTRACT SERVICES 97801 93801 4000 TEXTBOOKS/CURRICULUM 53662 53662 138358 23631 114727 5217238 4159940 1057298 0 3101538 2462390 1193196 2135290 160592 1706 36123 30060 10517886 1861458 8921542 8656428 1162555 1263384 14575546 14549258 268838 99715 11280000 11390000 300000 2674615 2834355 14523453 14324070 X -1156898 -989925 1208991 1215113 52093 225188 14575546 14549258 173095 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1250000 1250000 8697049 1370181 7326868 570837 491277 79560 8656428 PERS - DEFERRED OUTFLOWS 1172661 SUBSCRIPTION ASSETS - NET 76982 RIGHT-TO-USE LEASE ASSET - NET 13741 1263384 NET PENSION LIABILITY 2306714 PERS DEFERRED INFLOWS 511854 LEASE LIABILITY 15787 2834355 5390333 5390333 5390333 5217238 5217238 5217238 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. SCHEDULE E, LINE 6 THE SCHOOL RECEIVED ASSISTANCE FROM THE STATE DEPARTMENT OF EDUCATION. AUCTION 65840 65840 6225 15305 9247 FUN RUN 101173 101173 21675 167013 167013 6225 15305 30922 52452 -52452 X X X X false false false false false false false false false JESUS URDIALES PRINCIPAL 153336 5000 58108 216444 A CHARTER SCHOOL REVENUE BONDS 2018 936001787 68607AAA9 2018-07-31 11735000 TO MAKE A LOAN TO THE CHARTER SCHOOL. THE PROCEEDS OF THE LOAN ARE USED TO PAY OR REIMBURSE THE CAPI false false false A 570000 11735000 920000 989431 228485 9897084 2019 false false true true A false false false false false false false A false false false false false false false false false A true PURPOSE OF ISSUE DESCRIPTION CHARTER SCHOOL REVENUE BONDS, 2018 A TO MAKE A LOAN TO THE CHARTER SCHOOL. THE PROCEEDS OF THE LOAN ARE USED TO PAY OR REIMBURSE THE CAPITALIZEDABLE COSTS OF AQUISITION, CONSTRUCTION, IMPROVEMENT, AND INSTALLATION OF THE BORROWER'S EDUCATION FACILITIES, TO FUND THE DEBT SERVICE RESERVE FUND FOR THE BONDS, TO FUND INTEREST ON THE BONDS, AND TO PAY COSTS OF ISSUANCE OF THE BONDS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 GOVERNING BODY REVIEW. THE INITIAL 990 DRAFT IS PREPARED BY THE BOOKKEEPER AND EXTERNAL CPA. IT IS THEN SUBMITTED TO THE BOARD FINANCE COMMITTEE FOR REVIEW AND COMMENT. IF THERE ARE NO CHANGES, THE FINANCE COMMITTEE SUBMITS THE 990 TO THE FULL BOARD WITH A RECOMMENDATION FOR APPROVAL. THE BOARD THEN DISCUSSES AND VOTES ON THE APPROVAL OF THE 990. ONCE APPROVED, IT IS DELIVER TO THE IRS THROUGH THE CPA. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY. THE BOARD ENGAGES IN AN ANNUAL UPDATE OF CONFLICT OF INTEREST REPORTING FOR ITS MEMBERS, WITH THE UNDERSTANDING THAT ANY MID-YEAR CHANGES ALSO BE REPORTED BY AFFECTED MEMBERS. THE FORMS ARE REVIEWED BY THE ENTIRE BOARD OR THE BOARD OFFICER CORP FOR POTENTIAL ISSUES. ANY ISSUES WOULD BE BROUGHT UP WITH THE RELEVANT MEMBER, WITH AGREEMENT REACHED ON ABSTENTION OR RESIGNATION AS APPROPRIATE AND DEPENDING ON THE SIGNIFICANCE OF THE CONFLICT. THE FORMS ARE OPEN FOR REVIEW BY ALL BOARD MEMBERS AND OFFICERS. FORM 990, PAGE 6, PART VI, LINE 15A PRINCIPAL AND KEY EMPLOYEE COMPENSATION REVIEW. THE PRINCIPAL'S COMPENSATION IS DETERMINED BY MEMBERS OF THE BOARD WHO ARE DEFINED AS INDEPENDENT, IN CONSULTATION WITH THE SCHOOL'S HUMAN RESOURCE CONSULTANT. THE BOARD REVIEWS COMPARABLE DATA FROM RECIONAL PUBLIC AND CHARTER SCHOOLS. OTHER KEY EMPLOYEE COMPENSATION IS REVIEWED USING SIMILAR DATA SOURCES, AS APPROPRIATE TO THE POSITION, WITH THE INVOLVEMENT OF THE PRINCIPAL, HUMAN RESOURCE CONSULTANT, AND THE BOARD DINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B PRINCIPAL AND KEY EMPLOYEE COMPENSATION REVIEW. THE PRINCIPAL'S COMPENSATION IS DETERMINED BY MEMBERS OF THE BOARD WHO ARE DEFINED AS INDEPENDENT, IN CONSULTATION WITH THE SCHOOL'S HUMAN RESOURCE CONSULTANT. THE BOARD REVIEWS COMPARABLE DATA FROM REGIONAL PUBLIC AND CHARTER SCHOOLS. OTHER KEY EMPLOYEE COMPENSATION IS REVIEWED USING SIMULAR DATA SOURCES, AS APPROPRIATE TO THE POSITION, WITH THE INVOLVEMENT OF THE PRINCIPAL, HUMAN RESOURCE CONSULTANT, AND THE BOARD FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST.