Evergreen Virtual Academy

Nonprofit profile at a glance

EIN
261168995
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
North Bend, OR, USA
Phone
5417518060
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$14,006,682
Expenses
$13,294,562
Assets
$14,506,503
Liabilities
$16,943,035

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JAMIE STILES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMIE STILES (EXECUTIVE DIRECTOR): $221,099 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Oregon virtual academy uses the k12, inc. Curriculum to offer Oregon students in grades k-12 an exceptional learning experience. With individualized learning approcaches, the Oregon virtual academy and k12 provide the tools kids need to succeed in school and beyond.

What it reported doing in 2024

The Oregon virtual academy is an innovative public school organized under provisions of Oregon revised statutes chapter 338 for the purpose of operating a charter school. The school is considered a governmental unit and operates under a contract with north bend school district. Orva provides internet-based k12, inc. Curriculum to approximately 900 students in grades k-12 including special education. Orva families receive a complete curriculum, lesson planning programs, books and instructional materials, and the guidance of a state-licensed teacher. Students demonstrate knowledge and skills through state standardized tests.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 60
  • Accountability: 69
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 59.4%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.1%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 1.17; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 59.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.9M in reported program spending
  • Leadership: top reported pay $221K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.5M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.