Civic Intelligence

North Valley Academy Inc.

990 • Fiscal year 2018 • EIN 26-0820021

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 18, 2018

906 Main StGooding, ID 83330

(208) 934-4567

Siviq Scores

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

Liabilities / Assets

84th percentile

0.60x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.44x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$69,940

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.5%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.7%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,643,516

Down $153,518 (-8.5%) from 2017

Net Assets

Up

$651,619

Up $298,975 (+85%) from 2017

Liabilities

Down

$991,897

Down $452,493 (-31%) from 2017

Revenue

Up

$2,245,960

Up $141,796 (+6.7%) from 2017

Expenses

Up

$1,946,985

Up $82,082 (+4.4%) from 2017

Net Income

Up

$298,975

Up $59,714 (+25%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,170,007Liabilities 2011: $882,919Net Assets 2011: $287,0882011Assets 2012: $1,164,370Liabilities 2012: $901,670Net Assets 2012: $262,7002012Assets 2013: $1,151,072Liabilities 2013: $832,466Net Assets 2013: $318,6062013Assets 2014: $1,002,589Liabilities 2014: $798,677Net Assets 2014: $203,9122014Assets 2015: $1,227,434Liabilities 2015: $1,297,627Net Assets 2015: -$70,1932015Assets 2016: $1,484,609Liabilities 2016: $1,371,226Net Assets 2016: $113,3832016Assets 2017: $1,797,034Liabilities 2017: $1,444,390Net Assets 2017: $352,6442017Assets 2018: $1,643,516Liabilities 2018: $991,897Net Assets 2018: $651,6192018Assets 2019: $1,737,302Liabilities 2019: $924,981Net Assets 2019: $812,3212019Assets 2020: $1,786,619Liabilities 2020: $796,085Net Assets 2020: $990,5342020Assets 2021: $2,158,174Liabilities 2021: $1,092,970Net Assets 2021: $1,065,2042021Assets 2022: $2,474,438Liabilities 2022: $1,072,907Net Assets 2022: $1,401,5312022Assets 2023: $2,579,948Liabilities 2023: $1,415,544Net Assets 2023: $1,164,4042023Assets 2024: $1,951,364Liabilities 2024: $1,389,509Net Assets 2024: $561,8552024Assets 2025: $1,703,640Liabilities 2025: $1,257,550Net Assets 2025: $446,0902025

Highlighted filing

2018

Assets$1,643,516
Liabilities$991,897
Net Assets$651,619

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,415,6572011Expenses 2012: $1,660,7392012Expenses 2013: $1,822,0662013Revenue 2014: $1,651,063Expenses 2014: $1,765,757Net Income 2014: -$114,6942014Revenue 2015: $1,977,103Expenses 2015: $1,703,890Net Income 2015: $273,2132015Revenue 2016: $1,969,037Expenses 2016: $1,785,461Net Income 2016: $183,5762016Revenue 2017: $2,104,164Expenses 2017: $1,864,903Net Income 2017: $239,2612017Revenue 2018: $2,245,960Expenses 2018: $1,946,985Net Income 2018: $298,9752018Revenue 2019: $2,259,810Expenses 2019: $2,099,108Net Income 2019: $160,7022019Revenue 2020: $2,164,274Expenses 2020: $1,986,061Net Income 2020: $178,2132020Revenue 2021: $2,239,533Expenses 2021: $2,185,147Net Income 2021: $54,3862021Revenue 2022: $2,505,305Expenses 2022: $2,168,978Net Income 2022: $336,3272022Revenue 2023: $2,325,800Expenses 2023: $2,562,927Net Income 2023: -$237,1272023Revenue 2024: $2,011,576Expenses 2024: $2,614,125Net Income 2024: -$602,5492024Revenue 2025: $2,778,662Expenses 2025: $2,894,427Net Income 2025: -$115,7652025

Highlighted filing

2018

Revenue$2,245,960
Expenses$1,946,985
Net Income$298,975
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 18, 2018
Return Version
2017v2.2
Gross Receipts
$2,245,960
Mission and Program Overview

Mission

Public Education (Local Educational Agency).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$525,380$661,947▲ $136,567
Land, Buildings, and Equipment, Net$670,855$658,493▼ $12,362
Pledges and Grants Receivable$171,569$143,018▼ $28,551
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,797,034$1,643,516▼ $153,518
Other Assets Total$429,230$180,058▼ $249,172
Liabilities
Other Liabilities$843,784$516,554▼ $327,230
Mortgage Notes Payable Secured by Investment Property$406,968$280,653▼ $126,315
Accounts Payable and Accrued Expenses$162,332$173,833▲ $11,501
Deferred Revenue$31,306$20,857▼ $10,449
Total Liabilities$1,444,390$991,897▼ $452,493
Net Assets / Fund Balance
Unrestricted Net Assets$352,644$651,619▲ $298,975
Total Net Assets Fund Balance$352,644$651,619▲ $298,975
Total Liabilities and Net Assets / Fund Balance$1,797,034$1,643,516▼ $153,518

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$483,005$105,398$588,403
Land$171,922-$171,922
Equipment$3,566$7,889$11,455
Other Assets Org$180,058--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff KlammAdministratorFT$62,180$7,760$69,940
Gayle DeSmetAdministrator-$6,706-$6,706

Board Members and Trustees

NameTitle
MaryBelle AndersonChair
Deby InfangerVice Chair
Doug MegargleDirector
Genie GutierrezDirector
Jim DaltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,245,878
Program Service Revenue
$0
Investment Income
$82
Other Revenue
$0
All Other Contributions
$33,782
Change in Net Assets
$298,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,245,960
Total Revenue per Audited Statements
$2,245,960
Total Revenue per Form 990
$2,245,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,306,141
Other Expenses$640,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$907,586--$907,586
Other Employee Benefits$130,301$11,330-$141,631
Occupancy$99,183$11,020-$110,203
Pension Plan Contributions$100,488$9,039-$109,527
Payroll Taxes$69,430$5,541-$74,971
Current Officers, Directors, Trustees, and Key Employees-$72,426-$72,426
Interest$19,899--$19,899
Other Expenses$15,470$24,406-$15,470
Insurance$12,793$1,421-$14,214
Information Technology$12,454--$12,454
Depreciation Depletion$12,362--$12,362
Total Functional Expenses$1,811,802$135,183$0$1,946,985

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,946,985
Total Expenses per Audited Statements$1,946,985
Total Expenses per Form 990$1,946,985
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$449,175
Deferred Inflows - Pension Sources$67,379
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by designated finance personnel prior to filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

All public information documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
North Valley Academy Inc
EIN
26-0820021
Phone
2089344567
Address
906 Main St, Gooding, ID 83330

Signing Officer

Name
MaryBelle Anderson
Title
Chair
Signed
2018-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MaryBelle Anderson
Formed
2006
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
48
Volunteers
4

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Daniel T Coleman
Phone
2086421417
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05541
IRS990/PayrollTaxesGrp/ProgramServicesAmt069430
IRS990/PayrollTaxesGrp/TotalAmt074971
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09039
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0100488
IRS990/PensionPlanContributionsGrp/TotalAmt0109527
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0171569
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0143018
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MaryBelle Anderson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02104104
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt060
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0576703
IRS990/PYRevenuesLessExpensesAmt0239261
IRS990/PYSalariesCompEmpBnftPaidAmt01288200
IRS990/PYTotalExpensesAmt01864903
IRS990/PYTotalRevenueAmt02104164
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0298975
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0483005
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105398
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0588403
IRS990ScheduleD/EquipmentGrp/BookValueAmt03566
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011455
IRS990ScheduleD/ExpensesSubtotalAmt01946985
IRS990ScheduleD/LandGrp/BookValueAmt0171922
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0171922
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0180058
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt067379
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1449175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt02245960
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0658493
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0180058
IRS990ScheduleD/TotalExpensesPerForm990Amt01946985
IRS990ScheduleD/TotalLiabilityAmt0516554
IRS990ScheduleD/TotalRevenuePerForm990Amt02245960
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02245960
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01946985
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/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All public information documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01797034
IRS990/TotalAssetsEOYAmt01643516
IRS990/TotalAssetsGrp/BOYAmt01797034
IRS990/TotalAssetsGrp/EOYAmt01643516
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02245878
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135183
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01811802
IRS990/TotalFunctionalExpensesGrp/TotalAmt01946985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01444390
IRS990/TotalLiabilitiesEOYAmt0991897
IRS990/TotalLiabilitiesGrp/BOYAmt01444390
IRS990/TotalLiabilitiesGrp/EOYAmt0991897
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0352644
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0651619
IRS990/TotalOtherCompensationAmt07760
IRS990/TotalProgramServiceExpensesAmt01811802
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt068886
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02245960
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01797034
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01643516
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0352644
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0651619
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.northvalleyacademy.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MaryBelle Anderson

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$1.26$0.45$2.78$2.89$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.95$1.39$0.56$2.01$2.61$0.60
2023Detailed filing. Detailed filing data is available for this year.$2.58$1.42$1.16$2.33$2.56$0.24
2022Detailed filing. Detailed filing data is available for this year.$2.47$1.07$1.40$2.51$2.17$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.16$1.09$1.07$2.24$2.19$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.79$0.80$0.99$2.16$1.99$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.92$0.81$2.26$2.10$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.99$0.65$2.25$1.95$0.30
2017Detailed filing. Detailed filing data is available for this year.$1.80$1.44$0.35$2.10$1.86$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.48$1.37$0.11$1.97$1.79$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.23$1.30$0.07$1.98$1.70$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.80$0.20$1.65$1.77$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.83$0.32$1.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.90$0.26$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.88$0.29$1.42