2025-05-30T10:40:15-04:00 2024-06-30 LEDGER LOGIC 6305 ULALI DRIVE 1034 KEIZER OR 97303 990 2023-07-01 823614723 SILVERLEAF SCHOOL SILV 5039108009 PO BOX 4282 SALEM OR 97302 JAMIE MATTISON PROGRAM DIRECTOR 5039108009 2025-05-30 true false NICHOLAS BENDER P03246499 5037135388 2025-05-30 2023 2025-03-06 01:10:19Z JAMIE MATTISON PO BOX 4282 SALEM OR 97302 147028 false X WWW.SILVERLEAFSCHOOL.ORG X ELEMENTARY EDUCATION 5 5 5 0 9360 5000 240952 141260 4 1 767 250316 147028 0 0 91519 76279 0 0 114500 103835 206019 180114 44297 -33086 61106 47802 0 61106 47802 ELEMENTARY EDUCATION false false 180114 141260 SEE ADDITIONAL DATA 180114 true false 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 true 5 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 false false false false JAMIE MATTISON 5039108009 PO BOX 4282 SALEM OR 97302 X AARON LEE BOARD MEMBER 1.00 X 0 0 0 JAMIE MATTISON PROGRAM DIRE 1.00 X X 0 0 0 TINA KATHLEEN SCHWEIKERT BOARD VICE C 1.00 X 0 0 0 ZEB SCHWEIKERT PROGRAM DIRE 1.00 X X 0 0 0 KRISTEN ANN SHELTON BOARD CHAIR 1.00 X 0 0 0 JASON MICHAEL STEWART BOARD MEMBER 1.00 X 0 0 0 false false false 5000 5000 SERVICES 141260 141260 141260 1 1 PAST DIRECTOR ERRORS 767 767 767 147028 142028 X 69467 69467 6812 6812 101 101 41352 41352 6292 6292 17682 17682 2550 2550 24806 24806 304 304 SALES REFUND 4000 4000 TAXES & LICENSES 3907 3907 STAFF TRAINING 1292 1292 OTHER BUSINESS EXPENSES 1048 1048 501 501 180114 180114 0 0 61106 47802 61106 47802 0 0 X 61106 47802 61106 47802 61106 47802 X -33086 45336 -25554 X false false X true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 NO PUBLIC SOLICITATION. POLICY PROVIDED ON REGISTRATION DOCUMENTS. FORM 990, PART VI REGARDING LINE 11B, THE RETURN WAS PREPARED BY AN EXTERNAL TAX PROFESSIONAL SHORTLY BEFORE THE FILING DEADLINE. DUE TO TIME CONSTRAINTS, THE BOARD DID NOT CONDUCT A FORMAL REVIEW PRIOR TO FILING, THOUGH KEY LEADERSHIP WAS KEPT INFORMED. THE ORGANIZATION INTENDS TO RESUME ITS REGULAR REVIEW PROCESS IN FUTURE YEARS. REGARDING LINE 19, DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION DID NOT RECEIVE AND REQUESTS FOR GOVERNING DOCUMENTS, CONFLICT OF INTEREST, OR FINANCIAL STATEMENTS DURING THE YEAR. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G TEACHER CONTRACTOR PAY 39,852 0 0 INTERN STIPEND 1,500 0 0 TOTAL 41,352 0 0 FORM 990, PART XI EXPLANATION FOR LINE 9: IN JULY 2024, THE CURRENT PROGRAM DIRECTOR DISCOVERED A PREVIOUSLY UNKNOWN PAYPAL ACCOUNT ASSOCIATED WITH THE ORGANIZATION, CONTAINING A BALANCE OF APPROXIMATELY 41,145.04 AT THE TIME. THESE FUNDS HAD NOT BEEN RECORDED IN THE ORGANIZATIONS BOOKS OR INCLUDED IN PRIOR TAX FILINGS. BASED ON AVAILABLE INFORMATION, THE PAYPAL ACCOUNT WAS INTENDED TO BE LINKED TO THE ORGANIZATIONS MAIN BANK ACCOUNT WHEN THE WEBSITE WAS CREATED IN 2017; HOWEVER, THE CONNECTION WAS NEVER COMPLETED. UPON DISCOVERY OF THE ACCOUNT, THE PROGRAM DIRECTOR CONVENED A BOARD MEETING. IN THE WEEKS THAT FOLLOWED, MULTIPLE BOARD MEMBERS, INCLUDING THOSE WHO SERVED DURING THE TAX YEAR IN QUESTION, FORMALLY RESIGNED. ORGANIZATIONAL RECORDS WERE NOT PROMPTLY TURNED OVER BY THE FORMER BOARD CHAIR, AND LEGAL COUNSEL WAS ENGAGED. ONCE ACCESS TO HISTORICAL RECORDS WAS OBTAINED, THE CURRENT BOARD DETERMINED THAT THE PAYPAL ACTIVITY REPRESENTED UNRECORDED DONATIONS AND OTHER INCOME ACCUMULATED OVER MULTIPLE YEARS. BY THE TIME THE ACCOUNT WAS DEACTIVATED IN SEPTEMBER 2024, THE TOTAL BALANCE HAD REACHED 45,336.34. THE ORGANIZATION ELECTED NOT TO AMEND PRIOR-YEAR RETURNS AND INSTEAD RECORDED THE ENTIRE AMOUNT AS A ONE-TIME PRIOR PERIOD ADJUSTMENT TO BEGINNING NET ASSETS IN THE CURRENT FISCAL YEAR. SINCE THEN, THE BOARD HAS RETAINED A BOOKKEEPER AND IMPLEMENTED STRONGER OVERSIGHT AND FINANCIAL PROCEDURES TO ENSURE CONTINUED COMPLIANCE AND ACCOUNTABILITY. THE ORGANIZATION ACKNOWLEDGES THAT THIS RETURN IS BEING FILED APPROXIMATELY TWO WEEKS AFTER THE EXTENDED DUE DATE AND RESPECTFULLY REQUESTS THAT THE IRS TAKE INTO ACCOUNT THE EXTRAORDINARY CIRCUMSTANCES AND LEADERSHIP TRANSITION WHEN EVALUATING ANY POTENTIAL LATE FILING PENALTIES. FORM 990, PART XI, LINE 9 PRIOR YEAR EXPENSES -5,748 ADJUSTMENT TO RECONCILE ENDING BALANCE -19,806 TOTAL -25,554 DURING THE YEAR, THE ORGANIZATION IDENTIFIED 5,748 IN PRIOR-YEAR EXPENSES AND 45,336 IN UNREPORTED PAYPAL FUNDS ORIGINATING IN PRIOR PERIODS. AN ADDITIONAL 19,806 ADJUSTMENT WAS MADE TO RECONCILE THE ENDING NET ASSET BALANCE TO THE ORGANIZATIONS FINANCIAL RECORDS. THESE CHANGES REFLECT THE BEST AVAILABLE INFORMATION FOLLOWING A TRANSITION TO FORMAL BOOKKEEPING. THE ORGANIZATION REQUIRED ADDITIONAL TIME TO PREPARE AN ACCURATE RETURN DUE TO INTERNAL TRANSITIONS AND ADMINISTRATIVE WORKLOAD. THE RETURN WAS FILED PROMPTLY AFTER PREPARATION WAS COMPLETE.