Civic Intelligence

Idaho Meth Project Inc

990 • Fiscal year 2014 • EIN 26-1177177

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 11, 2015

PO Box 738Boise, ID 83701

(208) 331-2060

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.06x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.09x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

12th percentile

-21%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$64,717

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-7.5%

Faster revenue growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$936,116

Down $121,646 (-12%) from 2013

Net Assets

Down

$883,069

Down $123,617 (-12%) from 2013

Liabilities

Up

$53,047

Up $1,971 (+3.9%) from 2013

Revenue

Down

$577,101

Down $46,798 (-7.5%) from 2013

Expenses

Up

$700,718

Up $152,648 (+28%) from 2013

Net Income

Down

-$123,617

Down $199,446 (-263%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $547,409Liabilities 2010: $152,121Net Assets 2010: $395,2882010Assets 2011: $928,718Liabilities 2011: $38,789Net Assets 2011: $889,9292011Assets 2012: $962,271Liabilities 2012: $31,414Net Assets 2012: $930,8572012Assets 2013: $1,057,762Liabilities 2013: $51,076Net Assets 2013: $1,006,6862013Assets 2014: $936,116Liabilities 2014: $53,047Net Assets 2014: $883,0692014Assets 2015: $909,542Liabilities 2015: $50,514Net Assets 2015: $859,0282015Assets 2016: $930,145Liabilities 2016: $19,616Net Assets 2016: $910,5292016Assets 2017: $1,206,459Liabilities 2017: $17,685Net Assets 2017: $1,188,7742017Assets 2018: $621,609Liabilities 2018: $25,922Net Assets 2018: $595,6872018Assets 2019: $316,744Liabilities 2019: $27,357Net Assets 2019: $289,3872019

Highlighted filing

2014

Assets$936,116
Liabilities$53,047
Net Assets$883,069

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,937,4352010Expenses 2011: $1,178,8542011Expenses 2012: $419,7172012Revenue 2013: $623,899Expenses 2013: $548,070Net Income 2013: $75,8292013Revenue 2014: $577,101Expenses 2014: $700,718Net Income 2014: -$123,6172014Revenue 2015: $606,977Expenses 2015: $664,959Net Income 2015: -$57,9822015Revenue 2016: $851,994Expenses 2016: $800,493Net Income 2016: $51,5012016Revenue 2017: $674,360Expenses 2017: $396,115Net Income 2017: $278,2452017Revenue 2018: $58,642Expenses 2018: $651,729Net Income 2018: -$593,0872018Revenue 2019: $2,677Expenses 2019: $305,774Net Income 2019: -$303,0972019

Highlighted filing

2014

Revenue$577,101
Expenses$700,718
Net Income-$123,617
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 11, 2015
Return Version
2014v5.0
Gross Receipts
$623,446
Mission and Program Overview

Mission

The primary purpose of the idaho meth project is to significantly reduce the prevalence of methamphetamine use in idaho.

Significantly reduce the prevalence of meth, raise awareness of the meth problem in idaho.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$971,023$930,617▼ $40,406
Pledges and Grants Receivable$81,664--
Land, Buildings, and Equipment, Net$5,075$5,499▲ $424
Total Assets$1,057,762$936,116▼ $121,646
Liabilities
Accounts Payable and Accrued Expenses$51,076$53,047▲ $1,971
Total Liabilities$51,076$53,047▲ $1,971
Net Assets / Fund Balance
Unrestricted Net Assets$839,095$600,478▼ $238,617
Temporarily Rstr Net Assets$167,591$282,591▲ $115,000
Total Net Assets Fund Balance$1,006,686$883,069▼ $123,617
Total Liabilities and Net Assets / Fund Balance$1,057,762$936,116▼ $121,646

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,499$9,325$14,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia ReneauDirector of Ed &-$64,500$217$64,717
Gina HeidemanExecutive Di-$34,531$1,031$35,562
Adrean K CavenerExecutive Di-$31,538$541$32,079
Debbie FieldPresidentFT$4,688-$4,688

Board Members and Trustees

NameTitle
Darrel CarltonBoard Member
James AdamsonBoard Member
Lori OtterBoard Member
Stephen PasierbBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$573,095
Program Service Revenue
$0
Investment Income
$2,756
Other Revenue
$1,250
All Other Contributions
$103,476
Change in Net Assets
$-123,617

Audited Revenue Reconciliation

Revenue per Audited Statements
$577,101
Revenue Not Reported on Form 990
$73,157
Total Revenue per Audited Statements
$650,258
Total Revenue per Form 990
$577,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,537
Salaries, Compensation, and Employee Benefits$198,181
Total Fundraising Expense$59,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$82,799$36,165$18,082$137,046
Other Salaries and Wages$44,116--$44,116
Other Expenses$39,999-$35,589$35,589
Office Expenses$965$23,775$3,029$27,769
Fees for Services Accounting-$23,619-$23,619
Payroll Taxes$11,114$3,291$1,645$16,050
Occupancy-$13,260-$13,260
All Other Expenses-$8,202-$8,202
Travel$5,204--$5,204
Insurance-$3,288$1,125$4,413
Pension Plan Contributions$969--$969
Depreciation Depletion-$915-$915
Total Functional Expenses$528,733$112,515$59,470$700,718

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$773,875
Expenses per Audited Statements$700,718
Total Expenses per Form 990$700,718
Expenses Not Reported on Form 990$73,157
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,345
Fundraising Gross Income$46,345
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
GIVIN' METH THE$83,976$46,345$15,992$30,353
Total Events$83,976$46,345$46,345-
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
Audit committee
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, Page 6, Part VI, Line 11B

The executive director will review the form 990 and all attachments/schedules prior to filing. At the next scheduled board meeting the executive director will solicit questions regarding the return.

Form 990, Page 6, Part VI, Line 12C

Directors with an interest in any transaction or contract presented to the board or any committee are required to make a prompt and full disclosure of their interest. Potential conflicts are discussed at the time a contract or other transaction is brought before the board. Failure to disclose such an interest could result in the member being removed from the board.

Form 990, Page 6, Part VI, Line 15A

All compensation paid to a staff member is approved by the board of directors. Said compensation must be reasonable and based on 1) the amount and type of compensation received by others in similar positions, 2) the compensation levels paid in our particular geographic community, 3) the amount of time the individual is spending in their position, 4) the expertise and other pertinent background of the individual, 5) the size and complexity of the organization, and 6) the need of the organization for the services of the particular individual.

Form 990, Page 6, Part VI, Line 15B

All compensation paid to a staff member is approved by the board of directors. Said compensation must be reasonable and based on 1) the amount and type of compensation received by others in similar positions, 2) the compensation levels paid in our particular geographic community, 3) the amount of time the individual is spending in their position, 4) the expertise and other pertinent background of the individual, 5) the size and complexity of the organization, and 6) the need of the organization for the services of the particular individual.

Form 990, Page 6, Part VI, Line 19

The organization makes all governing documents, conflict of interest policy, and financial statements available on request at its offices.

Filing and Contact Details

Filer

Filer Name
Idaho Meth Project Inc
EIN
26-1177177
Phone
2083312060
Address
PO BOX 738, BOISE, ID 83701

Signing Officer

Name
Lori Otter
Title
Chairman
Phone
2083312060
Signed
2015-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Otter
Formed
2007
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
50

Preparer

Firm
Chigbrow Ryan & Company Chartered
Address
401 W FRONT ST STE 307, BOISE, ID 83702
Preparer
Cordell R Chigbrow
Phone
2083841040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Direct fundraising expenses 46,345 in kind services contributed 26,812 direct fundraising expenses -46,345 in kind services contributed -26,812

Financial Statement Notes

Schedule D, Page 3, Part X

The organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilites in income tax expense if such interest and penalties are incurred.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 46,345 in kind services contributed 26,812

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 46,345 in kind services contributed 26,812

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES 46,345 IN KIND SERVICES CONTRIBUTED 26,812
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 46,345 IN KIND SERVICES CONTRIBUTED 26,812
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 AND ALL ATTACHMENTS/SCHEDULES PRIOR TO FILING. AT THE NEXT SCHEDULED BOARD MEETING THE EXECUTIVE DIRECTOR WILL SOLICIT QUESTIONS REGARDING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS WITH AN INTEREST IN ANY TRANSACTION OR CONTRACT PRESENTED TO THE BOARD OR ANY COMMITTEE ARE REQUIRED TO MAKE A PROMPT AND FULL DISCLOSURE OF THEIR INTEREST. POTENTIAL CONFLICTS ARE DISCUSSED AT THE TIME A CONTRACT OR OTHER TRANSACTION IS BROUGHT BEFORE THE BOARD. FAILURE TO DISCLOSE SUCH AN INTEREST COULD RESULT IN THE MEMBER BEING REMOVED FROM THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION PAID TO A STAFF MEMBER IS APPROVED BY THE BOARD OF DIRECTORS. SAID COMPENSATION MUST BE REASONABLE AND BASED ON 1) THE AMOUNT AND TYPE OF COMPENSATION RECEIVED BY OTHERS IN SIMILAR POSITIONS, 2) THE COMPENSATION LEVELS PAID IN OUR PARTICULAR GEOGRAPHIC COMMUNITY, 3) THE AMOUNT OF TIME THE INDIVIDUAL IS SPENDING IN THEIR POSITION, 4) THE EXPERTISE AND OTHER PERTINENT BACKGROUND OF THE INDIVIDUAL, 5) THE SIZE AND COMPLEXITY OF THE ORGANIZATION, AND 6) THE NEED OF THE ORGANIZATION FOR THE SERVICES OF THE PARTICULAR INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION PAID TO A STAFF MEMBER IS APPROVED BY THE BOARD OF DIRECTORS. SAID COMPENSATION MUST BE REASONABLE AND BASED ON 1) THE AMOUNT AND TYPE OF COMPENSATION RECEIVED BY OTHERS IN SIMILAR POSITIONS, 2) THE COMPENSATION LEVELS PAID IN OUR PARTICULAR GEOGRAPHIC COMMUNITY, 3) THE AMOUNT OF TIME THE INDIVIDUAL IS SPENDING IN THEIR POSITION, 4) THE EXPERTISE AND OTHER PERTINENT BACKGROUND OF THE INDIVIDUAL, 5) THE SIZE AND COMPLEXITY OF THE ORGANIZATION, AND 6) THE NEED OF THE ORGANIZATION FOR THE SERVICES OF THE PARTICULAR INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON REQUEST AT ITS OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECT FUNDRAISING EXPENSES 46,345 IN KIND SERVICES CONTRIBUTED 26,812 DIRECT FUNDRAISING EXPENSES -46,345 IN KIND SERVICES CONTRIBUTED -26,812
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/USAddress/AddressLine1Txt0PO BOX 738
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IRS990/WebsiteAddressTxt0WWW.IDAHOMETHPROJECT.ORG
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LORI OTTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02083312060
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IDAHO METH PROJECT INC
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0261177177
ReturnHeader/Filer/PhoneNum02083312060
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820396920
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHIGBROW RYAN & COMPANY CHARTERED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 W FRONT ST STE 307
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOISE

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