Civic Intelligence

Idaho Arts Charter School Inc

EIN 20-1616506 • 501(c)3 • Nampa, ID

Profile

Public Education.

1220 5th St NorthNampa, ID 83687

www.idahoartscharter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.87x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

1.63x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

30th percentile

-1.3%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-3.4%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-1.1%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$26,005,621

Down $910,891 (-3.4%) from 2024

Liabilities

Down

$22,569,895

Down $728,043 (-3.1%) from 2024

Net Assets

Down

$3,435,726

Down $182,848 (-5.1%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin30th percentile

Revenue

Down

$13,821,249

Down $148,801 (-1.1%) from 2024

Expenses

Up

$14,004,097

Up $499,205 (+3.7%) from 2024

Net Income

Down

-$182,848

Down $648,006 (-139%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0-$10MAssets 2012: $10,234,315Liabilities 2012: $9,728,640Net Assets 2012: $505,6752012Assets 2013: $9,671,925Liabilities 2013: $9,490,559Net Assets 2013: $181,3662013Assets 2014: $9,510,808Liabilities 2014: $9,335,468Net Assets 2014: $175,3402014Assets 2015: $9,797,113Liabilities 2015: $10,461,347Net Assets 2015: -$664,2342015Assets 2016: $15,798,920Liabilities 2016: $16,871,836Net Assets 2016: -$1,072,9162016Assets 2017: $17,875,239Liabilities 2017: $18,325,090Net Assets 2017: -$449,8512017Assets 2018: $17,652,997Liabilities 2018: $17,797,815Net Assets 2018: -$144,8182018Assets 2019: $18,716,879Liabilities 2019: $17,990,137Net Assets 2019: $726,7422019Assets 2020: $20,350,718Liabilities 2020: $17,751,910Net Assets 2020: $2,598,8082020Assets 2021: $26,612,834Liabilities 2021: $23,910,531Net Assets 2021: $2,702,3032021Assets 2022: $27,001,838Liabilities 2022: $22,734,848Net Assets 2022: $4,266,9902022Assets 2023: $27,006,811Liabilities 2023: $23,853,395Net Assets 2023: $3,153,4162023Assets 2024: $26,916,512Liabilities 2024: $23,297,938Net Assets 2024: $3,618,5742024Assets 2025: $26,005,621Liabilities 2025: $22,569,895Net Assets 2025: $3,435,7262025

Highlighted filing

2025

Assets$26,005,621
Liabilities$22,569,895
Net Assets$3,435,726
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $4,066,1112012Revenue 2013: $4,177,411Expenses 2013: $4,501,720Net Income 2013: -$324,3092013Revenue 2014: $4,408,953Expenses 2014: $4,414,979Net Income 2014: -$6,0262014Revenue 2015: $5,248,099Expenses 2015: $4,862,893Net Income 2015: $385,2062015Revenue 2016: $5,204,495Expenses 2016: $5,613,177Net Income 2016: -$408,6822016Revenue 2017: $7,775,895Expenses 2017: $7,152,830Net Income 2017: $623,0652017Revenue 2018: $7,843,999Expenses 2018: $7,538,966Net Income 2018: $305,0332018Revenue 2019: $8,616,672Expenses 2019: $7,745,112Net Income 2019: $871,5602019Revenue 2020: $10,182,758Expenses 2020: $8,310,692Net Income 2020: $1,872,0662020Revenue 2021: $10,046,829Expenses 2021: $10,104,287Net Income 2021: -$57,4582021Revenue 2022: $12,430,623Expenses 2022: $10,865,936Net Income 2022: $1,564,6872022Revenue 2023: $12,775,397Expenses 2023: $13,888,971Net Income 2023: -$1,113,5742023Revenue 2024: $13,970,050Expenses 2024: $13,504,892Net Income 2024: $465,1582024Revenue 2025: $13,821,249Expenses 2025: $14,004,097Net Income 2025: -$182,8482025

Highlighted filing

2025

Revenue$13,821,249
Expenses$14,004,097
Net Income-$182,848
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$26,005,621
Liabilities
$22,569,895
Net assets
$3,435,726
Revenue
$13,821,249
Expenses
$14,004,097
Net income
-$182,848
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.0$22.6$3.44$13.8$14.0$0.18
2024Detailed filing. Detailed filing data is available for this year.$26.9$23.3$3.62$14.0$13.5$0.47
2023Detailed filing. Detailed filing data is available for this year.$27.0$23.9$3.15$12.8$13.9$1.11
2022Detailed filing. Detailed filing data is available for this year.$27.0$22.7$4.27$12.4$10.9$1.56
2021Detailed filing. Detailed filing data is available for this year.$26.6$23.9$2.70$10.0$10.1$0.06
2020Detailed filing. Detailed filing data is available for this year.$20.4$17.8$2.60$10.2$8.31$1.87
2019Detailed filing. Detailed filing data is available for this year.$18.7$18.0$0.73$8.62$7.75$0.87
2018Detailed filing. Detailed filing data is available for this year.$17.7$17.8$0.14$7.84$7.54$0.31
2017Detailed filing. Detailed filing data is available for this year.$17.9$18.3$0.45$7.78$7.15$0.62
2016Detailed filing. Detailed filing data is available for this year.$15.8$16.9$1.07$5.20$5.61$0.41
2015Summary only. Only limited summary data is available for this year.$9.80$10.5$0.66$5.25$4.86$0.39
2014Summary only. Only limited summary data is available for this year.$9.51$9.34$0.18$4.41$4.41$0.01
2013Summary only. Only limited summary data is available for this year.$9.67$9.49$0.18$4.18$4.50$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$9.73$0.51$4.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$13,821,249
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,118,954$13,828,771▼ $290,183
Savings and Temporary Cash Investments$5,223,051$5,392,819▲ $169,768
Cash and Non-Interest-Bearing Accounts$2,746,079$3,531,869▲ $785,790
Pledges and Grants Receivable$1,136,343$440,290▼ $696,053
Prepaid Expenses and Deferred Charges$81,263$131,448▲ $50,185
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$26,916,512$26,005,621▼ $910,891
Other Assets Total$3,610,822$2,680,424▼ $930,398
Liabilities
Tax Exempt Bond Liabilities$13,685,000$13,255,000▼ $430,000
Other Liabilities$6,635,630$6,468,379▼ $167,251
Mortgage Notes Payable Secured by Investment Property$1,925,000$1,825,000▼ $100,000
Accounts Payable and Accrued Expenses$966,125$896,946▼ $69,179
Deferred Revenue$86,183$124,570▲ $38,387
Total Liabilities$23,297,938$22,569,895▼ $728,043
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,618,574$3,435,726▼ $182,848
Total Net Assets Fund Balance$3,618,574$3,435,726▼ $182,848
Total Liabilities and Net Assets / Fund Balance$26,916,512$26,005,621▼ $910,891

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,881,492$3,645,834$15,527,326
Land$1,784,979-$1,784,979
Equipment$162,300$1,187,866$1,350,166
Other Assets Org$2,042,444--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed LongfieldAdministratorFT$122,181$15,987$138,168

Board Members and Trustees

NameTitle
Jeff GunstreamChair
Heather NeubauerVice Chair
Craig ShadleDirector
Esparanza PoblanoDirector
Jared MattraversDirector
Josh BeaudinDirector
Kristen VandersteltDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$13,485,164
Program Service Revenue
$0
Investment Income
$336,085
Other Revenue
$0
All Other Contributions
$506,991
Change in Net Assets
$-182,848

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,821,249
Total Revenue per Audited Statements
$13,821,249
Total Revenue per Form 990
$13,821,249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,913,799
Other Expenses$4,090,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,189,496--$7,189,496
Other Employee Benefits$1,085,069$18,935-$1,104,004
Pension Plan Contributions$918,829$16,416-$935,245
Interest$741,504--$741,504
Payroll Taxes$550,073$9,521-$559,594
Occupancy$373,584$41,509-$415,093
Depreciation Depletion$381,413--$381,413
Current Officers, Directors, Trustees, and Key Employees-$125,460-$125,460
Insurance$62,135$6,904-$69,039
Other Expenses$55,622$164,547-$55,622
Fees for Services Accounting-$12,775-$12,775
Fees for Services Legal-$1,000-$1,000
Total Functional Expenses$13,607,030$397,067$0$14,004,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,004,097
Total Expenses per Audited Statements$14,004,097
Total Expenses per Form 990$14,004,097
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$5,568,737
Bond Premium$798,560
Deferred Inflows - Pension Sources$101,082

Bond Issues

BondIssuerIssuedIssue PricePurpose
BIdaho Arts Charter School2016-08-31$6,890,000Refund 2/26/08 Bonds.
AIdaho Arts Charter School2015-12-22$5,650,000Facilities Acquisition.
CIdaho Arts Charter School2021-01-28$2,480,000Facilities Acquisition.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$7,562,965$37,200$1,260,000$25,715
A$5,650,000$7,428,374$470,000$134,591
C$2,847,443-$35,000-

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by designated finance personnel and the governing board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.”

Form 990, Part VI, Section B, Line 15B

“All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.”

Form 990, Part VI, Section C, Line 19

“Public information documents are made available either on the website or upon request.”

Filing and Contact Details

Filer

Filer Name
Idaho Arts Charter School Inc
EIN
20-1616506
Phone
2084634324
Address
1220 5th St North, Nampa, ID 83687

Signing Officer

Name
Dale Burk
Title
Administrator
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Burk
Formed
2005
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
199
Volunteers
84

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Kurt R Folke
Phone
2086421417
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IRS990/OtherExpensesGrp/Desc2Student Meals
IRS990/OtherExpensesGrp/Desc3Special Education
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IRS990/OtherExpensesGrp/ProgramServicesAmt1477631
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt08/31/16 bond proceeds were $672,965 greater than issue price due to bond premium. 1/28/21 bond proceeds were $367,443 greater than issue price due to bond premium. The date the last rebate computations were performed was June 2025.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum145129GCV5
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum245129GEY7

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