2024-05-14T12:54:51-04:00 2023-06-30 JAMES E RICHMAN CPA 3269 NE ALAMEDA TERRACE PORTLAND OR 97212 990 2022-07-01 931109798 ABIQUA SCHOOL FOUNDATION ABIQ 5033999020 6974 BATES RD S SALEM OR 97306 MARK NOVOM HEAD OF SCHOOL 5033999020 2024-05-09 true MARK NOVOM 999009999 true JAMES E RICHMAN P00088854 5032953780 2024-05-13 X 2022 2023-04-26 12:10:37Z ABIQUA SCHOOL MARK NOVOM 6974 BATES RD S SALEM OR 97306 3588916 false X WWW.ABIQUAACADEMY.ORG X 1993 ABIQUA SCHOOL IS A PRE-K - 12 NONPROFIT, PRIVATE SCHOOL WHOSE MISSION IS TO ENGAGE AND INSPIRE YOUNG SCHOLARS IN A CHALLENGING YET COLLABORATIVE ENVIRONMENT THAT OPTIMIZES THE ABILITIES OF INDIVIDUAL STUDENTS. H.E.A.R.T VALUES PROMOTE A COMPASSIONATE COMMUNITY WHILE EMPOWERING STUDENTS FOR LIFELONG LEARNING. 13 13 72 20 0 346611 206065 2832526 3246176 90 4017 76492 106473 3255719 3562731 141550 274598 0 2355276 2549365 0 176304 708478 752614 3205304 3576577 50415 -13846 1742920 3422736 587148 2280810 1155772 1141926 X ABIQUA SCHOOL IS A PRE-K - 12 NONPROFIT, PRIVATE SCHOOL WHOSE MISSION IS TO ENGAGE AND INSPIRE YOUNG SCHOLARS IN A CHALLENGING YET COLLABORATIVE ENVIRONMENT THAT OPTIMIZES THE ABILITIES OF INDIVIDUAL STUDENTS. H.E.A.R.T VALUES PROMOTE A COMPASSIONATE COMMUNITY WHILE EMPOWERING STUDENTS FOR LIFELONG LEARNING. false false 2761925 274598 3020717 ORGANIZATION PROVIDES CHILDREN WITH AN ACADEMIC ENVIRONMENT WHICH ALLOWS THEM TO BE CURIOUS, IMAGINATIVE AND CONSTRUCTIVE. 211 STUDENTS WERE ENROLLED FOR THE YEAR ENDED JUNE 30, 2023. 34871 107460 ABIQUA AND SUMMER ADVENTURES: BEFORE AND AFTER SCHOOL ENRICHMENT. CLASSES INCLUDE SPORTS, ARTS, SCIENCE, WRITING, MUSIC, ENGINEERING, AND COOKING. 42393 36695 CHILDCARE: PROVIDE SERVICES FOR BEFORE AND AFTER SCHOOL CARE FOR CHILDREN AGES 4-12. 50699 81304 OTHER PROGRAM SERVICES: LUNCH, FIELD TRIPS, TUTORING AND OTHER REVENUE. 50699 81304 2889888 true true false false false false false false false false true false false true true true false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 7 0 true 72 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false OR X SHERILYN PILGRIM 5033999020 6974 BATES RD S SALEM OR 97306 TYLER REICH CHAIR 2.00 X X 0 0 0 PAMELA ABERNETHY VICE CHAIR 2.00 X X 0 0 0 MEGHAN LARO TREASURER 2.00 X X 0 0 0 FALGUNY BHAVAN SECRETARY 2.00 X X 0 0 0 DENISE BASILAN MEMBER AT LA 1.00 X 0 0 0 ALEX CASEBEER MEMBER AT LA 1.00 X 0 0 0 NICHOLAS HANSON MEMBER AT LA 1.00 X 0 0 0 JOHN HAZLETT MEMBER AT LA 1.00 X 0 0 0 MICHAEL MORROW MEMBER AT LA 1.00 X 0 0 0 MARNI REDDING MEMBER AT LA 1.00 X 0 0 0 ALBERT RANDY SPENCER MEMBER AT LA 1.00 X 0 0 0 SHANNON SNOW MEMBER AT LA 1.00 X 0 0 0 LEON WIDDALL MEMBER AT LA 1.00 X 0 0 0 MARK NOVOM HEAD OF SCHO 40.00 X 83548 0 4046 LILY DRISKILL FMR HEAD OF 40.00 X 66200 0 0 SHERILYN PILGRIM DIR OF FINAN 40.00 X 80967 0 5644 230715 9690 false false false 140734 65331 206065 TUITION 3020717 3020717 ADVENTURE CLASSES 107460 107460 SCHOOL LUNCH,TUTORING & OTHER 81304 81304 CHILD CARE 36695 36695 3246176 4017 4017 132658 140734 26185 106473 3562731 3250193 274598 274598 254705 203764 35658 15283 1906192 1523479 268452 114261 19568 15654 2740 1174 146712 114478 23660 8574 222188 177751 31106 13331 28549 28549 9300 9300 6423 6423 35100 31590 3510 3730 1894 308 1528 20248 19611 573 64 224316 179453 40377 4486 4696 3757 845 94 99712 79770 18945 997 34934 27947 6288 699 BUILDING REPAIR & MAINTEN 83098 66478 14529 2091 BOOKS & MATERERIALS 49199 49199 SCHOOL LUNCHES 37090 37090 SUPPLIES 23707 19806 3901 92512 63569 18731 10212 3576577 2889888 510385 176304 128998 321207 474059 320319 63 21211 6656 42756 29884 1981800 935890 1075833 1045910 1698760 1742920 3422736 195294 158990 387954 388972 3900 1732848 587148 2280810 X 1155772 1138886 3040 1155772 1141926 1742920 3422736 X -13846 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 947413 340201 607212 466992 184180 282812 342261 241886 100375 213709 169623 44086 1034485 RIGHT OF USE ASSET 1698760 1698760 OPERATING LEASE LIABILITY 1732848 1732848 X 3314318 3314318 248413 248413 3562731 3328164 3328164 248413 248413 3576577 SCHEDULE D, PAGE 3, PART X THE SCHOOL FOLLOWS THE PROVISIONS OF FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS NETTED AGAINS TUITION 274,598 DIRECT EVENT EXPENSES -26,185 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS REPORTED AS GRANTS 274,598 DIRECT EVENT EXPENSES -26,185 true true true false true true true false false false false false false false false false false true SCHEDULE E, LINE 3 ABIQUA PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL'S WEBSITE. SCHEDULE E, LINE 4 WE ARE NOT LEGALLY REQUIRED TO REPORT RACIAL COMPOSITION OF STUDENT BODY, FACULTY OR ADMINISTRATIVE STAFF. ANNUAL GIVING 140734 140734 GRIFFIN GALA 118018 118018 26185 1 14640 14640 273392 140734 132658 26185 26185 106473 true FINANCIAL AID FOR TUITION 26 274598 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 ALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND ABIQUA ACADEMY. AWARDS ARE APPROVED BY A FINANCIAL AID COMMITTEE BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE. FORM 990 - ORGANIZATION'S MISSION ABIQUA SCHOOL IS A PRE-K - 12 NONPROFIT, PRIVATE SCHOOL WHOSE MISSION IS TO ENGAGE AND INSPIRE YOUNG SCHOLARS IN A CHALLENGING YET COLLABORATIVE ENVIRONMENT THAT OPTIMIZES THE ABILITIES OF INDIVIDUAL STUDENTS. H.E.A.R.T VALUES PROMOTE A COMPASSIONATE COMMUNITY WHILE EMPOWERING STUDENTS FOR LIFELONG LEARNING. FORM 990, PART III LINE 1 CONTINUED: HEART VALUES PROMOTE A COMPASSIONATE COMMUNITY WHILE EMPOWERING STUDENTS FOR LIFELONG LEARNING. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES: LUNCH, FIELD TRIPS, TUTORING AND OTHER REVENUE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER, HEAD OF SCHOOL, AND THE DIRECTOR OF FINANCE AND OPERATIONS. IT IS DISCUSSED DURING THE FINANCE MEETING AND APPROVED BY THE TREASURER. IT IS ALSO DISCUSSED AT THE EXECUTIVE BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C AS PART OF THE ANNUAL CONFLICT OF INTEREST DISCLOSURE PROCESS, THE BOARD OF DIRECTORS MONITORS COMPLIANCE WITH CONFLICT OF INTEREST POLICIES AND SIGNS A STATEMENT CONCERNING CONFLICT OF INTEREST DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 15A AFTER INITIAL HIRE, THE BOARD DECIDES WHETHER TO RENEW THE HEAD OF SCHOOL'S CONTRACT. THE HEAD OF SCHOOL'S CURRENT CONTRACT WAS NEGOTIATED IN 2018 FOR THREE SCHOOL YEARS AND INCREASES WERE PART OF THAT CONTRACT. FORM 990, PAGE 6, PART VI, LINE 15B FOR TOP MANAGEMENT, THE BOARD APPROVES AN AMOUNT FOR ALL SALARIES IN THE BUDGET PROCESS, AND IT IS THE RESPONSIBILITY OF THE HEAD OF SCHOOL TO DETERMINE ACTUAL SALARIES FOR EACH MANAGER BASED ON SEVERAL FACTORS INCLUDING SALARIES FOR COMPARABLE PRIVATE SCHOOLS, CONSUMER PRICE INDEX, EXPERIENCE, PAST PERFORMANCE, AND FUTURE PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL INFORMATION, GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE AT MONTHLY BOARD MEETINGS WHICH ARE OPEN TO INTERESTED PARTIES. A FINANCIAL DASHBOARD IS POSTED TO THE SCHOOL'S COMMUNITY WEBSITE FOR INTERESTED STAFF AND PARENTS. FORM 990, PART XI, LINE 9 SCHOLARSHIPS NETTED AGAINS TUITION -274,598 DIRECT EVENT EXPENSES 26,185 SCHOLARSHIPS REPORTED AS GRANTS 274,598 DIRECT EVENT EXPENSES -26,185