Civic Intelligence

Palouse Prairie Educational Organization Inc

990 • Fiscal year 2021 • EIN 20-8870679

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 28, 2021

PO Box 9511Moscow, ID 83843

(208) 882-3684

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.69x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.43x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

34th percentile

4.2%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

27th percentile

0.2%

Faster asset growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

42nd percentile

6.0%

Faster revenue growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,601,699

Up $6,065 (+0.2%) from 2020

Net Assets

Up

$1,124,049

Up $73,041 (+6.9%) from 2020

Liabilities

Down

$2,477,650

Down $66,976 (-2.6%) from 2020

Revenue

Up

$1,728,176

Up $97,443 (+6.0%) from 2020

Expenses

Up

$1,655,135

Up $118,840 (+7.7%) from 2020

Net Income

Down

$73,041

Down $21,397 (-23%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $601,560Liabilities 2011: $180,715Net Assets 2011: $420,8452011Assets 2012: $617,303Liabilities 2012: $199,647Net Assets 2012: $417,6562012Assets 2013: $643,716Liabilities 2013: $201,523Net Assets 2013: $442,1932013Assets 2014: $625,206Liabilities 2014: $104,785Net Assets 2014: $520,4212014Assets 2015: $670,625Liabilities 2015: $112,182Net Assets 2015: $558,4432015Assets 2016: $788,235Liabilities 2016: $149,365Net Assets 2016: $638,8702016Assets 2017: $917,496Liabilities 2017: $151,043Net Assets 2017: $766,4532017Assets 2018: $1,169,762Liabilities 2018: $146,463Net Assets 2018: $1,023,2992018Assets 2019: $3,245,030Liabilities 2019: $2,288,460Net Assets 2019: $956,5702019Assets 2020: $3,595,634Liabilities 2020: $2,544,626Net Assets 2020: $1,051,0082020Assets 2021: $3,601,699Liabilities 2021: $2,477,650Net Assets 2021: $1,124,0492021Assets 2022: $3,610,653Liabilities 2022: $2,425,688Net Assets 2022: $1,184,9652022Assets 2023: $3,735,524Liabilities 2023: $2,403,420Net Assets 2023: $1,332,1042023Assets 2024: $4,411,169Liabilities 2024: $2,543,905Net Assets 2024: $1,867,2642024Assets 2025: $4,759,884Liabilities 2025: $2,917,047Net Assets 2025: $1,842,8372025

Highlighted filing

2021

Assets$3,601,699
Liabilities$2,477,650
Net Assets$1,124,049

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $791,5992011Expenses 2012: $831,4972012Revenue 2013: $938,692Expenses 2013: $914,155Net Income 2013: $24,5372013Revenue 2014: $1,034,664Expenses 2014: $956,436Net Income 2014: $78,2282014Revenue 2015: $1,058,183Expenses 2015: $1,020,161Net Income 2015: $38,0222015Revenue 2016: $1,184,769Expenses 2016: $1,104,342Net Income 2016: $80,4272016Revenue 2017: $1,298,759Expenses 2017: $1,171,176Net Income 2017: $127,5832017Revenue 2018: $1,562,277Expenses 2018: $1,305,431Net Income 2018: $256,8462018Revenue 2019: $1,281,555Expenses 2019: $1,348,284Net Income 2019: -$66,7292019Revenue 2020: $1,630,733Expenses 2020: $1,536,295Net Income 2020: $94,4382020Revenue 2021: $1,728,176Expenses 2021: $1,655,135Net Income 2021: $73,0412021Revenue 2022: $1,870,988Expenses 2022: $1,810,072Net Income 2022: $60,9162022Revenue 2023: $2,214,400Expenses 2023: $2,067,261Net Income 2023: $147,1392023Revenue 2024: $2,732,354Expenses 2024: $2,197,194Net Income 2024: $535,1602024Revenue 2025: $2,301,640Expenses 2025: $2,312,360Net Income 2025: -$10,7202025

Highlighted filing

2021

Revenue$1,728,176
Expenses$1,655,135
Net Income$73,041
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 28, 2021
Return Version
2020v4.0
Gross Receipts
$1,728,176
Mission and Program Overview

Mission

To provide elementary education to kindergarten through eight grade children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,094,082$3,120,057▲ $25,975
Savings and Temporary Cash Investments$324,757$386,707▲ $61,950
Cash and Non-Interest-Bearing Accounts$117,323$33,707▼ $83,616
Accounts Receivable$51,371$32,828▼ $18,543
Prepaid Expenses and Deferred Charges$8,022$28,328▲ $20,306
Inventories for Sale or Use$79$72▼ $7
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Total Assets$3,595,634$3,601,699▲ $6,065
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,372,332$2,301,965▼ $70,367
Accounts Payable and Accrued Expenses$172,294$175,685▲ $3,391
Total Liabilities$2,544,626$2,477,650▼ $66,976
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,036,558$1,115,616▲ $79,058
Net Assets With Donor Restrictions$14,450$8,433▼ $6,017
Total Net Assets Fund Balance$1,051,008$1,124,049▲ $73,041
Total Liabilities and Net Assets / Fund Balance$3,595,634$3,601,699▲ $6,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,455,096$126,507$2,581,603
Land$472,870-$472,870
Other Land Buildings$176,675$8,664$185,339
Equipment$15,416$21,153$36,569
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica BearmanBoard Chair
Lauren CrawfordVice-chair
Alexa BroughtonBoard Member
Christen FindleyBoard Member
Jeff LonnekerBoard Member
Mike ConnellBoard Member
Mike WhitemanBoard Member
Willma FieldsBoard Member
Juan AlbaiteroSecretary
Jeff LonnekerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,683,942
Program Service Revenue
$42,180
Investment Income
$2,054
Other Revenue
$0
All Other Contributions
$57,310
Change in Net Assets
$73,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,728,176
Total Revenue per Audited Statements
$1,728,176
Total Revenue per Form 990
$1,728,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,174,868
Other Expenses$480,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$690,244$198,910-$889,154
Other Employee Benefits$228,694$57,020-$285,714
Other Expenses$69,534$33,895-$103,429
Interest-$92,875-$92,875
Depreciation Depletion-$78,830-$78,830
Total Functional Expenses$1,088,696$566,439$0$1,655,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,655,135
Total Expenses per Audited Statements$1,655,135
Total Expenses per Form 990$1,655,135
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Monitoring and enforcement of conflicts of interest policy done in board meetings and with financial reviews.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents will be provided upon request.

Filing and Contact Details

Filer

Filer Name
Palouse Prairie
EIN
20-8870679
Phone
2088823684
Address
PO BOX 9511, MOSCOW, ID 83843

Signing Officer

Name
Jessica Bearman
Title
Board Chair
Signed
2021-09-28
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Id
Voting Board Members
10
Independent Board Members
10
Employees
42

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Kevin D Smith
Phone
2088825547
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0104909
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt133895
IRS990/OtherExpensesGrp/ProgramServicesAmt0100224
IRS990/OtherExpensesGrp/ProgramServicesAmt169534
IRS990/OtherExpensesGrp/TotalAmt0205133
IRS990/OtherExpensesGrp/TotalAmt1103429
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0198910
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0690244
IRS990/OtherSalariesAndWagesGrp/TotalAmt0889154
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08022
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028328
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0OTHER LOCAL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL FEES
IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL LUNCH
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034692
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17485
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034692
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01548056
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06245
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0458233
IRS990/PYProgramServiceRevenueAmt076432
IRS990/PYRevenuesLessExpensesAmt094438
IRS990/PYSalariesCompEmpBnftPaidAmt01078062
IRS990/PYTotalExpensesAmt01536295
IRS990/PYTotalRevenueAmt01630733
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt073041
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0324757
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0386707
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02455096
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126507
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02581603
IRS990ScheduleD/EquipmentGrp/BookValueAmt015416
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021153
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036569
IRS990ScheduleD/ExpensesSubtotalAmt01655135
IRS990ScheduleD/LandGrp/BookValueAmt0472870
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0472870
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0176675
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08664
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0185339
IRS990ScheduleD/RevenueSubtotalAmt01728176
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03120057
IRS990ScheduleD/TotalExpensesPerForm990Amt01655135
IRS990ScheduleD/TotalRevenuePerForm990Amt01728176
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01728176
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01655135
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION RECEIVED FUNDING FROM STATE FOR EDUCATION PURPOSES.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING AND ENFORCEMENT OF CONFLICTS OF INTEREST POLICY DONE IN BOARD MEETINGS AND WITH FINANCIAL REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS WILL BE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03595634
IRS990/TotalAssetsEOYAmt03601699
IRS990/TotalAssetsGrp/BOYAmt03595634
IRS990/TotalAssetsGrp/EOYAmt03601699
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01683942
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0566439
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01088696
IRS990/TotalFunctionalExpensesGrp/TotalAmt01655135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02544626
IRS990/TotalLiabilitiesEOYAmt02477650
IRS990/TotalLiabilitiesGrp/BOYAmt02544626
IRS990/TotalLiabilitiesGrp/EOYAmt02477650
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01051008
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01124049
IRS990/TotalProgramServiceExpensesAmt01088696
IRS990/TotalProgramServiceRevenueAmt042180
IRS990/TotalRevenueGrp/ExclusionAmt02054

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$2.92$1.84$2.30$2.31$0.01
2024Detailed filing. Detailed filing data is available for this year.$4.41$2.54$1.87$2.73$2.20$0.54
2023Detailed filing. Detailed filing data is available for this year.$3.74$2.40$1.33$2.21$2.07$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.61$2.43$1.18$1.87$1.81$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.60$2.48$1.12$1.73$1.66$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.60$2.54$1.05$1.63$1.54$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.25$2.29$0.96$1.28$1.35$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.15$1.02$1.56$1.31$0.26
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.15$0.77$1.30$1.17$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.15$0.64$1.18$1.10$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.11$0.56$1.06$1.02$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.10$0.52$1.03$0.96$0.08
2013Summary only. Only limited summary data is available for this year.$0.64$0.20$0.44$0.94$0.91$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.20$0.42$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.18$0.42$0.79