Civic Intelligence

Boise Aquarium Inc

990 • Fiscal year 2013 • EIN 26-0700095

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 15, 2014

64 N Cole83704

(208) 284-5605

Siviq Scores

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

Liabilities / Assets

46th percentile

0.09x

Higher debt load relative to assets than 46% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

30th percentile

-3.6%

Higher net margin than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$86,355

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$362,439

Down $43,742 (-11%) from 2012

Net Assets

Down

$329,095

Down $37,430 (-10%) from 2012

Liabilities

Down

$33,344

Down $6,312 (-16%) from 2012

Revenue

$1,049,193

No earlier filing loaded for comparison.

Expenses

Up

$1,086,623

Up $37,416 (+3.6%) from 2012

Net Income

-$37,430

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $406,181Liabilities 2012: $39,656Net Assets 2012: $366,5252012Assets 2013: $362,439Liabilities 2013: $33,344Net Assets 2013: $329,0952013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$362,439
Liabilities$33,344
Net Assets$329,095

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,049,2072012Revenue 2013: $1,049,193Expenses 2013: $1,086,623Net Income 2013: -$37,4302013Revenue 2014: $845,483Expenses 2014: $908,717Net Income 2014: -$63,2342014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016

Highlighted filing

2013

Revenue$1,049,193
Expenses$1,086,623
Net Income-$37,430
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,051,159
Mission and Program Overview

Mission

Idaho Aquarium was organized to run aquatic education programs and educate the public on marine life. It ceased operations in 2014 and transferred all assets to Aquarium of Boise. The Idaho Aquarium did not have activity in 2016.

To educate and inspire the community to learn about and conserve oceanic life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$304,523$301,878▼ $2,645
Other Notes and Loans Receivable, Net$61,627--
Cash and Non-Interest-Bearing Accounts$23,874$34,602▲ $10,728
Inventories for Sale or Use$15,585$23,243▲ $7,658
Accounts Receivable$572$2,716▲ $2,144
Total Assets$406,181$362,439▼ $43,742
Liabilities
Unsecured Notes Loans Payable$25,000$25,000→ $0
Accounts Payable and Accrued Expenses$14,656$8,344▼ $6,312
Total Liabilities$39,656$33,344▼ $6,312
Net Assets / Fund Balance
Unrestricted Net Assets$366,525$329,095▼ $37,430
Total Net Assets Fund Balance$366,525$329,095▼ $37,430
Total Liabilities and Net Assets / Fund Balance$406,181$362,439▼ $43,742

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$208,174$13,962$222,136
Other Land Buildings$89,675$46,098$135,773
Equipment$4,029$10,585$14,614
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris ConkDirectorFT$86,355$86,355
Ammon CovinoDirectorFT$42,257$42,257
Nathan HallHead BiologistFT$31,708$31,708

Board Members and Trustees

NameTitle
Joni SullivanCOO
Revenue and Support

Revenue Composition

Contributions and Grants
$46,447
Program Service Revenue
$974,512
Investment Income
$0
Other Revenue
$28,234
Change in Net Assets
$-37,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$567,362
Salaries, Compensation, and Employee Benefits$519,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,538--$359,538
Occupancy$181,205--$181,205
All Other Expenses$133,546--$133,546
Current Officers, Directors, Trustees, and Key Employees-$110,503-$110,503
Fees for Services Legal-$48,500-$48,500
Payroll Taxes$32,113$9,869-$41,982
Depreciation Depletion$38,730$2,328-$41,058
Advertising$27,807--$27,807
Fees for Services Other$9,442$17,109-$26,551
Fees for Services Accounting-$23,756-$23,756
Insurance$23,338--$23,338
Office Expenses$15,570--$15,570
Travel-$10,870-$10,870
Other Employee Benefits-$7,238-$7,238
Other Expenses$2,915$5,474-$5,474
Information Technology$1,692--$1,692
Interest$286--$286
Total Functional Expenses$843,999$242,624$0$1,086,623
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

A majority of members is needed to elect a new member and requires board approval.

Governing body decisions Part VI line 7B

Governing body is comprised of ten board members and majority is required for approval. Minutes are taken at each board meeting.

Committee meeting documentation Part VI line 8B

Decisions are documented by board

Form 990 governing body review Part VI line 11

Electronic copy of taxes provided to governing body prior to filing

Officer director etc mailing address Part VI line 9

Key employees: mike stimak (manager) 7189 w. Parapet boise, id 83704 nathan hall (manager) 2815 s. Arondale ave nampa, id 83686board members: (all can be reached at entity address) anthony mishler, chairman jeannette bowman, secretary/treasurer paul norman, finance chairman bobbie patterson dick jordan jerry darnall jerri jacobs josh cook randy thomsen

Conflict of interest policy compliance Part VI line 12C

Written policy on file for conflict of interest. Those who have conflict of interst or feel they may have conflict of interest must disclose conflict. Conflicts of interest policy applies to all directors, officers, and employees who can influence the actions of idaho aquarium.

CEO executive director top management comp Part VI line 15A

Compensation determined by comparable data and approval from the board of directors.

Other officer or key employee compensation Part VI line 15B

Compensation determined by comparable data and approval from the board of directors.

Governing documents etc available to public Part VI line 19

Documents are made available to the public upon written request.

Filing and Contact Details

Filer

EIN
26-0700095

Signing Officer

Name
Nancy Vannorsdel
Title
CEO
Phone
2082845605
Signed
2014-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Vannorsdel
Formed
2007
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
9
Employees
53
Volunteers
50

Preparer

Preparer
Heather Meck
Phone
2088635205
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Animal care $2966dues and subs $675animal food $12746meals and entertainment $1616party and birthday supplies $2868postage and mailing $996supplies $31912sales tax -$35shipping and freight $3258uniforms $534uncategorized expense $19937misc $239bad debt $14809loss on disposal of asset $41025

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MAJORITY OF MEMBERS IS NEEDED TO ELECT A NEW MEMBER AND REQUIRES BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY IS COMPRISED OF TEN BOARD MEMBERS AND MAJORITY IS REQUIRED FOR APPROVAL. MINUTES ARE TAKEN AT EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE DOCUMENTED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTRONIC COPY OF TAXES PROVIDED TO GOVERNING BODY PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY EMPLOYEES: MIKE STIMAK (MANAGER) 7189 W. PARAPET BOISE, ID 83704 NATHAN HALL (MANAGER) 2815 S. ARONDALE AVE NAMPA, ID 83686BOARD MEMBERS: (ALL CAN BE REACHED AT ENTITY ADDRESS) ANTHONY MISHLER, CHAIRMAN JEANNETTE BOWMAN, SECRETARY/TREASURER PAUL NORMAN, FINANCE CHAIRMAN BOBBIE PATTERSON DICK JORDAN JERRY DARNALL JERRI JACOBS JOSH COOK RANDY THOMSEN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WRITTEN POLICY ON FILE FOR CONFLICT OF INTEREST. THOSE WHO HAVE CONFLICT OF INTERST OR FEEL THEY MAY HAVE CONFLICT OF INTEREST MUST DISCLOSE CONFLICT. CONFLICTS OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF IDAHO AQUARIUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION DETERMINED BY COMPARABLE DATA AND APPROVAL FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION DETERMINED BY COMPARABLE DATA AND APPROVAL FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ANIMAL CARE $2966DUES AND SUBS $675ANIMAL FOOD $12746MEALS AND ENTERTAINMENT $1616PARTY AND BIRTHDAY SUPPLIES $2868POSTAGE AND MAILING $996SUPPLIES $31912SALES TAX -$35SHIPPING AND FREIGHT $3258UNIFORMS $534UNCATEGORIZED EXPENSE $19937MISC $239BAD DEBT $14809LOSS ON DISPOSAL OF ASSET $41025
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329095
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0843999
IRS990/TotalProgramServiceRevenueAmt0974512
IRS990/TotalReportableCompFromOrgAmt0160320
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01002746
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01049193
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IRS990/TravelGrp/TotalAmt010870
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0366525
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt025000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt025000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0IDAHOAQUARIUM.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY VANNORSDEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02082845605
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10IDAHO AQUARIUM
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0260700095
ReturnHeader/Filer/USAddress/AddressLine1064 N COLE
ReturnHeader/Filer/USAddress/City0BOISE
ReturnHeader/Filer/USAddress/State0ID
ReturnHeader/Filer/USAddress/ZIPCode083704
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200717888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Heather E Meck CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102650 S Chipper Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Eagle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode083616
ReturnHeader/PreparerPersonGrp/PhoneNum02088635205
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Heather Meck
ReturnHeader/ReturnTs02014-05-13T16:53:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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