2026-02-27T15:01:45-05:00 2025-06-30 PAULY ROGERS AND CO PC 12700 SW 72ND AVE TIGARD OR 97223 990 2024-07-01 202587840 OREGON CHARTER ACADEMY % JOSEPH BROWN OREG 5038972272 PO BOX 1129 MILL CITY OR 97360 JOSEPH BROWN PRESIDENT 5038972272 2026-01-29 true true ROY R ROGERS P00029120 5036202632 2026-02-27 2024 2025-03-06 01:10:19Z JOSEPH BROWN PO BOX 1129 MILL CITY OR 97360 35057972 false X WWW.CONNECTIONSACADEMY.COM X 2005 OR OPERATION OF A PUBLIC CHARTER SCHOOL. 5 5 171 5 0 0 30543496 34022160 1744 3752 365542 659711 288713 142277 31199495 34827900 0 0 18439500 19249810 0 0 9274790 9901610 27714290 29151420 3485205 5676480 38515175 45535875 29070512 30414732 9444663 15121143 OPERATION OF A PUBLIC CHARTER SCHOOL. false false 13669729 ALL AMOUNTS REPRESENT DIRECT COSTS RELATED THE INSTRUCTION OF CHILDREN WITHIN A PUBLIC CHARTER SCHOOL. 13669729 true false false false false false false false false false true true false true true false true 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 true 26 0 true 171 true false false false false false false false false false false false false X 5 5 false true false false false false false true false false false true true true true true true true true false OR X STEVE NIELSEN 5038972272 PO BOX 1129 MILL CITY OR 97360 ALLISON GALVIN EXECUTIVE DIRECTOR 50.00 0.00 X 187579 0 81777 STEVE NIELSEN CURRENT DIRECTOR OF FINANCE 50.00 0.00 X 132378 0 47475 LAURA DILLON MEMBER 1.00 0.00 X 0 0 0 JOSEPH BROWN PRESIDENT 1.00 0.00 X X 0 0 0 KIM THATCHER VICE PRESIDENT 1.00 0.00 X X 0 0 0 MISTY GALOFTEANU TREASURER 1.00 0.00 X X 0 0 0 JENNIFER BRADY SECRETARY 1.00 0.00 X X 0 0 0 319957 0 129252 2 false true false 32090872 1931288 34022160 CHARGES FOR SERVICES 900099 3752 3752 3752 659711 659711 363830 230072 133758 133758 133758 0 MISCELLANEOUS REVENUE 900099 8519 8519 8519 34827900 12271 0 793469 518162 518162 12113569 8307838 3805731 3220343 2207990 1012353 2276810 1544952 731858 1120926 743951 376975 469057 469057 208247 208247 21440 11040 10400 232136 232136 89210 89210 PURCHASED SERVICES 8190383 643895 7546488 SUPPLIES AND MATERIALS 566132 203635 362497 TAXES AND LICENSES 88802 88802 DUES AND FEES 36203 6428 29775 29151420 13669729 15481691 0 11525482 16311536 290632 1105724 7069 15850 10638781 1296056 9285023 9342725 6326937 6635790 11080032 12124250 38515175 45535875 2727 324694 29154 28306 29038631 30061732 29070512 30414732 X 9227292 14791308 217371 329835 9444663 15121143 38515175 45535875 5676480 0 X false true X false false X 48189055 31254547 27113742 30543496 34022160 171123000 48189055 31254547 27113742 30543496 34022160 171123000 171123000 9760 36245 125614 365542 659711 1196872 12911 173607 34096 98849 8519 327982 172647854 0.99120 0.99520 X 3067010 3067010 6832212 667095 6165117 213773 213773 319862 213504 106358 205924 201684 4240 9342725 LONG TERM INVESTMENTS - ANNUITIES 6635790 F 6635790 PENSION RELATED DEFERRALS - PERS 10025036 NET OPEB ASSET - RHIA 329835 OPEB RELATED DEFERRALS - RHIA 9313 SUB RIGHT TO USE ASSET NET OF AMT 2372 LEASE RECEIVABLE 1757694 12124250 PAYROLL LIABILITY 1878654 OTHER CURRENT LIABILITIES 9525 NET PENSION LIABILITY - PERS 20630509 PENSION RELATED DEFERRALS - PERS 5844385 OPEB RELATED DEFERRALS - RHIA 58665 DEFERRED LEASE RECEIVABLE 1639994 30061732 35057972 230072 230072 34827900 34827900 29381492 230072 230072 29151420 29151420 Part XI, Line 2d-Other revenue included on Sch D but not on 990 RENTAL EXPENSES $230,072 Part XII, Line 2d-Other expenses included on Sch D but not on 990 RENTAL EXPENSES $230,072 X X false false false false false false false false false ALLISON GALVIN EXECUTIVE DIRECTOR 187579 81777 269356 STEVE NIELSEN CURRENT DIRECTOR OF FINANCE 132378 47475 179853 Management duties delegation Part VI line 3 ALL EMPLOYEE SERVICES, SUCH AS HUMAN RESOURCES SERVICES INCLUDING RECRUITING, PAYROLL, BENEFITS ARE PERFORMED AS CONTRACT SERVICES FROM THE UNRELATED PARTY, OREGON CHARTER ACADEMY. ALL EMPLOYEES ARE ON CONTRACT WITH OREGON CHARTER ACADEMY AND OREGON CHARTER ACADEMYS BOARD RETAINS ALL RIGHTS REGARDING HIRING AND TERMINATING OF EMPLOYEES. Committee meeting documentation Part VI line 8b DURING 2024-25, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990 governing body review Part VI line 11 A COPY OF THE DRAFT OF THE 990 IS AVAILABLE FOR ALL VOTING MEMBERS OF THE BOARD TO REVIEW BETWEEN THREE TO FIVE BUSINESS DAYS BEFORE IT IS SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. EACH BOARD MEMBER IS NOTIFIED AND AN ELECTRONIC COPY IS AVAILABLE UPON REQUEST. Conflict of interest policy compliance Part VI line 12c CONFLICT OF INTEREST (COI) POLICY/ENFORCEMENT -THE SCHOOLS BOARD MEMBERS OR ANY BOARD COMMITTEE WITHBOARD-DELEGATED POWERS THAT IS CONSIDERING THE PROPOSEDTRANSACTION OR ARRANGEMENT IS SUBJECT TO THE COI POLICY.IN CONNECTION WITH ANY TRANSACTION THAT MIGHT GIVE RISE TO ACOI, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HISOR HER FINANCIAL INTEREST AND MUST GIVE THE OPPORTUNITY TODISCLOSE ALL MATERIAL FACTS TO THE BOARD. THE INTERESTED PERSONMUST MAKE THIS DISCLOSURE AT THE START OF THE REGULARLY SCHEDULEDBOARD MEETING FOLLOWING DISCOVERY OF THE FINANCIAL INTEREST;EACH BOARD MEMBER SHALL ANNUALLY SIGN A COIDISCLOSURE STATEMENT. THE BOARD WILL CONDUCT PERIODIC REVIEWS. CEO executive director top management comp Part VI line 15a HUMAN RESOURCES PERSONNEL CONDUCT A REVIEW OF SALARIES OF SIMILAR POSITIONS FOR THE EXECUTIVE DIRECTOR OF THE SCHOOL, WHICH IS THEN REIVEWED BY THE BOARD OF TRUSTEES. AN OFFER IS THEN DETERMINED AND APPROVED BY THE BOARD. Other officer or key employee compensation Part VI line 15b HUMAN RESOURCES PERSONNEL CONDUCT A REVIEW OF SALARIES OF SIMILAR POSITIONS FOR KEY EMPLOYEES OF THE SCHOOL WHICH IS USED BY THE EXECUTIVE DIRECTOR TO DETERMINE SALARIES THAT ARE THEN APPROVED BY THE BOARD OF TRUSTEES. Governing documents etc available to public Part VI line 19 THE ORGANZIATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE PUBLIC.