Civic Intelligence

Idaho Learning Center

990 • Fiscal year 2021 • EIN 26-2257412

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 09, 2021

Organization ProfileN/A
2150 W Cherry LaneMeridian, ID 83642

(208) 893-5130

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$591,636

Up $145,585 (+33%) from 2020

Net Assets

Up

$587,707

Up $142,882 (+32%) from 2020

Liabilities

Up

$3,929

Up $2,703 (+220%) from 2020

Revenue And Expenses

Revenue

Up

$636,527

Up $84,086 (+15%) from 2020

Expenses

Up

$493,645

Up $77,209 (+19%) from 2020

Net Income

Up

$142,882

Up $6,877 (+5.1%) from 2020

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 2014: $63,088Liabilities 2014: $38,593Net Assets 2014: $24,4952014Assets 2015: $951,520Liabilities 2015: $857,737Net Assets 2015: $93,7832015Assets 2016: $1,008,800Liabilities 2016: $887,594Net Assets 2016: $121,2062016Assets 2017: $1,078,323Liabilities 2017: $853,705Net Assets 2017: $224,6182017Assets 2018: $985,856Liabilities 2018: $680,338Net Assets 2018: $305,5182018Assets 2019: $958,403Liabilities 2019: $649,583Net Assets 2019: $308,8202019Assets 2020: $446,051Liabilities 2020: $1,226Net Assets 2020: $444,8252020Assets 2021: $591,636Liabilities 2021: $3,929Net Assets 2021: $587,7072021Assets 2021: $681,506Liabilities 2021: $3,929Net Assets 2021: $677,5772021Assets 2022: $648,753Liabilities 2022: $1,591Net Assets 2022: $647,1622022Assets 2025: $461,940Liabilities 2025: $0Net Assets 2025: $461,9402025

Highlighted filing

2021

Assets$591,636
Liabilities$3,929
Net Assets$587,707
Open 2021 Filing

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $384,931Expenses 2014: $396,231Net Income 2014: -$11,3002014Revenue 2015: $576,355Expenses 2015: $507,067Net Income 2015: $69,2882015Revenue 2016: $668,951Expenses 2016: $641,528Net Income 2016: $27,4232016Revenue 2017: $778,022Expenses 2017: $674,610Net Income 2017: $103,4122017Revenue 2018: $1,024,146Expenses 2018: $943,246Net Income 2018: $80,9002018Revenue 2019: $953,549Expenses 2019: $950,247Net Income 2019: $3,3022019Revenue 2020: $552,441Expenses 2020: $416,436Net Income 2020: $136,0052020Revenue 2021: $636,527Expenses 2021: $493,645Net Income 2021: $142,8822021Revenue 2021: $636,527Expenses 2021: $425,190Net Income 2021: $211,3372021Revenue 2022: $661,060Expenses 2022: $691,475Net Income 2022: -$30,4152022Revenue 2025: $771,499Expenses 2025: $847,029Net Income 2025: -$75,5302025

Highlighted filing

2021

Revenue$636,527
Expenses$493,645
Net Income$142,882
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 9, 2021
Return Version
2020v4.1
Gross Receipts
$739,691
Mission and Program Overview

Mission

Educational therapy for students with learning disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$400,225$485,965▲ $85,740
Cash and Non-Interest-Bearing Accounts$9,692$65,237▲ $55,545
Land, Buildings, and Equipment, Net$28,870$32,033▲ $3,163
Accounts Receivable$7,264$8,401▲ $1,137
Total Assets$446,051$591,636▲ $145,585
Liabilities
Accounts Payable and Accrued Expenses$1,226$3,929▲ $2,703
Total Liabilities$1,226$3,929▲ $2,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$444,825$587,707▲ $142,882
Total Net Assets Fund Balance$444,825$587,707▲ $142,882
Total Liabilities and Net Assets / Fund Balance$446,051$591,636▲ $145,585

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,918$6,440$38,358
Equipment$115$23,175$23,290
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Constance RisserExecutive DirectorFT$59,000$59,000

Board Members and Trustees

NameTitle
Aaron BearBoard Member
Anna McgarrahBoard Member
Chanette FretwellBoard Member
Dennis HarmonBoard Member
Laurie JohnsonBoard Member
Stephanie CarpenterBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$138,756
Program Service Revenue
$478,223
Investment Income
$216
Other Revenue
$19,332
All Other Contributions
$138,756
Change in Net Assets
$142,882

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$76,000Comparable Sales
Total Noncash Contributions1$76,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,560
Salaries, Compensation, and Employee Benefits$210,085
Total Fundraising Expense$27,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,907$220-$153,127
Other Salaries and Wages$91,954$38,619-$130,573
Current Officers, Directors, Trustees, and Key Employees$19,667$19,666$19,667$59,000
Occupancy$37,770$8,718$2,808$49,296
Payroll Taxes$15,716$3,628$1,168$20,512
Conferences and Meetings$7,461$3,070-$10,531
Office Expenses$2,672$6,995$199$9,866
Insurance$5,074$1,171$377$6,622
Depreciation Depletion$4,066$939$302$5,307
Other Expenses$3,996$5,871-$3,996
All Other Expenses$707$2,131-$2,838
Fees for Services Accounting-$2,775-$2,775
Advertising--$2,507$2,507
Total Functional Expenses$372,814$93,803$27,028$493,645
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
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

“The executive director reviews the tax return before it is filed and provides access to copies to the board of trustees. The executive director also leads a discussion at the next board meeting covering in detail information reported on the tax return.”

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

“To ensure that conflicts of interest do not exist, members of the board disclose new activities verbally to other board members at regular board meetings. Any concerns arising would also be discussed at board meetings. These discussions are documented in board minutes. The executive director is responsible for oversight to ensure no conflicts of interest arise, and to document any such conflicts and how they were resolved.”

Form 990, Part VI, Section B, Line 15

“The board of directors determines any salary and benefits paid to the executive director, using comparison data to similar local organization's salary and benefit schedule.”

Form 990, Part VI, Section C, Line 19

“Form 1023, forms 990, governing documents, conflict of interest policy, and financial reports are maintained at the organization's place of business. These documents are made available to members of the public upon request.”

Filing and Contact Details

Filer

Filer Name
Idaho Learning Center
EIN
26-2257412
Phone
2088935130
Address
2150 W CHERRY LANE, MERIDIAN, ID 83642
Doing Business As
Joshua Institute

Signing Officer

Name
Constance Risser
Title
Executive Director
Phone
2088935130
Signed
2021-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Risser
Formed
2008
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
11

Preparer

Firm
Silver Bridge Cpas
Address
2006 S EAGLE RD, MERIDIAN, ID 83642
Preparer
Chandra Hisel CPA
Phone
2083768808
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Educational therapy: program service expenses 137,650. Management and general expenses 0. Fundraising expenses 0. Total expenses 137,650. Test administration: program service expenses 15,257. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,257. It: program service expenses 0. Management and general expenses 220. Fundraising expenses 0. Total expenses 220.”

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023175
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023290
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031918
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06440
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038358
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032033
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE STUDENT APPLICATION PACKET PROMINENTLY DISPLAYS THE NONDISCRIMINATION POLICY ON ITS FRONT PAGE, MAKING ALL POTENTIAL STUDENTS AWARE OF THE SCHOOL'S POLICY NOT TO DISCRIMINATE BASED ON RACE. THE SCHOOL MAKES A NUMBER OF BROCHURES AND FLYERS AVAILABLE TO THE PUBLIC, AND SOME OF THESE DO NOT SPECIFICALLY LIST OR EXPLAIN THE NONDISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt0COMPARABLE SALES
IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd0X
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN BEFORE IT IS FILED AND PROVIDES ACCESS TO COPIES TO THE BOARD OF TRUSTEES. THE EXECUTIVE DIRECTOR ALSO LEADS A DISCUSSION AT THE NEXT BOARD MEETING COVERING IN DETAIL INFORMATION REPORTED ON THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ENSURE THAT CONFLICTS OF INTEREST DO NOT EXIST, MEMBERS OF THE BOARD DISCLOSE NEW ACTIVITIES VERBALLY TO OTHER BOARD MEMBERS AT REGULAR BOARD MEETINGS. ANY CONCERNS ARISING WOULD ALSO BE DISCUSSED AT BOARD MEETINGS. THESE DISCUSSIONS ARE DOCUMENTED IN BOARD MINUTES. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR OVERSIGHT TO ENSURE NO CONFLICTS OF INTEREST ARISE, AND TO DOCUMENT ANY SUCH CONFLICTS AND HOW THEY WERE RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES ANY SALARY AND BENEFITS PAID TO THE EXECUTIVE DIRECTOR, USING COMPARISON DATA TO SIMILAR LOCAL ORGANIZATION'S SALARY AND BENEFIT SCHEDULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 1023, FORMS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL REPORTS ARE MAINTAINED AT THE ORGANIZATION'S PLACE OF BUSINESS. THESE DOCUMENTS ARE MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EDUCATIONAL THERAPY: PROGRAM SERVICE EXPENSES 137,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 137,650. TEST ADMINISTRATION: PROGRAM SERVICE EXPENSES 15,257. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,257. IT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 220. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0372814
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478223
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/USAddress/AddressLine1Txt02150 W CHERRY LANE
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IRS990/USAddress/ZIPCd083642
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-09
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ReturnHeader/Filer/USAddress/AddressLine1Txt02150 W CHERRY LANE
ReturnHeader/Filer/USAddress/CityNm0MERIDIAN

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$591,636
Liabilities
$3,929
Net assets
$587,707
Revenue
$636,527
Expenses
$493,645
Net income
$142,882
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.77$0.85$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.66$0.69$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$0.64$0.43$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.64$0.49$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.44$0.55$0.42$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.65$0.31$0.95$0.95$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.68$0.31$1.02$0.94$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.85$0.22$0.78$0.67$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.89$0.12$0.67$0.64$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.86$0.09$0.58$0.51$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.04$0.02$0.38$0.40$0.01