Civic Intelligence

Idaho Learning Center

990 • Fiscal year 2020 • EIN 26-2257412

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 30, 2021

Organization ProfileN/A
2150 W Cherry LaneMeridian, ID 83642

(208) 893-5130

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$61,548

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

1st percentile

-53%

Faster asset growth than 1% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-42%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets21st percentile

Assets

Down

$446,051

Down $512,352 (-53%) from 2019

Net Assets

Up

$444,825

Up $136,005 (+44%) from 2019

Liabilities

Down

$1,226

Down $648,357 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin77th percentile

Revenue

Down

$552,441

Down $401,108 (-42%) from 2019

Expenses

Down

$416,436

Down $533,811 (-56%) from 2019

Net Income

Up

$136,005

Up $132,703 (+4019%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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: $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

2020

Assets$446,051
Liabilities$1,226
Net Assets$444,825
Open 2020 Filing

Operations Trend

Revenue Growth10th percentile

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: $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

2020

Revenue$552,441
Expenses$416,436
Net Income$136,005
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 30, 2021
Return Version
2019v5.1
Gross Receipts
$1,492,484
Mission and Program Overview

Mission

Educational therapy for students with learning disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$136$400,225▲ $400,089
Land, Buildings, and Equipment, Net$932,476$28,870▼ $903,606
Cash and Non-Interest-Bearing Accounts$15,344$9,692▼ $5,652
Accounts Receivable$5,566$7,264▲ $1,698
Intangible Assets$4,881--
Total Assets$958,403$446,051▼ $512,352
Liabilities
Mortgage Notes Payable Secured by Investment Property$591,314--
Unsecured Notes Loans Payable$45,000--
Accounts Payable and Accrued Expenses$13,269$1,226▼ $12,043
Total Liabilities$649,583$1,226▼ $648,357
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,820$444,825▲ $136,005
Total Net Assets Fund Balance$308,820$444,825▲ $136,005
Total Liabilities and Net Assets / Fund Balance$958,403$446,051▼ $512,352

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$28,606$815$29,421
Equipment$264$23,026$23,290
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Constance RisserExecutive DirectorFT$61,548$61,548

Board Members and Trustees

NameTitle
Aaron BearBoard Member
Anna McgrathBoard Member
Chanette FretwellBoard Member
Dennis HarmonBoard Member
Stephanie CarpenterBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$68,435
Program Service Revenue
$302,781
Investment Income
$170,173
Other Revenue
$11,052
All Other Contributions
$58,435
Change in Net Assets
$136,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,641
Salaries, Compensation, and Employee Benefits$153,795
Total Fundraising Expense$34,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$108,021$5,222-$113,243
Other Salaries and Wages$54,031$29,930-$83,961
Occupancy$47,238$14,388$5,308$66,934
Current Officers, Directors, Trustees, and Key Employees$20,516$20,516$20,516$61,548
Office Expenses$8,309$7,429$934$16,672
Conferences and Meetings$10,627$2,214-$12,841
Depreciation Depletion$7,900$2,406$888$11,194
Insurance$6,345$1,932$713$8,990
Payroll Taxes$5,848$1,781$657$8,286
Advertising--$5,950$5,950
Fees for Services Accounting-$5,161-$5,161
Other Expenses$2,229$2,504-$2,229
All Other Expenses$1,672$201-$1,873
Total Functional Expenses$281,120$100,350$34,966$416,436
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$169
Fundraising Direct Expenses$0
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
2021-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Risser
Formed
2008
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
20
Volunteers
7

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 95,695. Management and general expenses 0. Fundraising expenses 0. Total expenses 95,695. Test administration: program service expenses 12,326. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,326. It: program service expenses 0. Management and general expenses 5,222. Fundraising expenses 0. Total expenses 5,222.”

Raw XML Appendix394 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013269
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01226
IRS990/AccountsReceivableGrp/BOYAmt05566
IRS990/AccountsReceivableGrp/EOYAmt07264
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0EDUCATIONAL THERAPY FOR STUDENTS WITH LEARNING DISABILITIES.
IRS990/AdvertisingGrp/FundraisingAmt05950
IRS990/AdvertisingGrp/TotalAmt05950
IRS990/AllOtherContributionsAmt058435
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0201
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01672
IRS990/AllOtherExpensesGrp/TotalAmt01873
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum02088935130
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02150 W CHERRY LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MERIDIAN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083642
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt015344
IRS990/CashNonInterestBearingGrp/EOYAmt09692
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt020516
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt020516
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt020516
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt061548
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02214
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt010627
IRS990/ConferencesMeetingsGrp/TotalAmt012841
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt068435
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0170173
IRS990/CYOtherExpensesAmt0262641
IRS990/CYOtherRevenueAmt011052
IRS990/CYProgramServiceRevenueAmt0302781
IRS990/CYRevenuesLessExpensesAmt0136005
IRS990/CYSalariesCompEmpBnftPaidAmt0153795
IRS990/CYTotalExpensesAmt0416436
IRS990/CYTotalFundraisingExpenseAmt034966
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0552441
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt0888
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02406
IRS990/DepreciationDepletionGrp/ProgramServicesAmt07900
IRS990/DepreciationDepletionGrp/TotalAmt011194
IRS990/Desc0EDUCATIONAL THERAPY: PROVIDING EFFECTIVE EDUCATIONAL THERAPY AND SUPPORT FOR STUDENTS OF ALL AGES. PROVIDING INTERVENTION, ADVOCACY, AND CASE MANAGEMENT TO ASSIST STUDENT GROWTH.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0JOSHUA INSTITUTE
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt095695
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05161
IRS990/FeesForServicesAccountingGrp/TotalAmt05161
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05222
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0108021
IRS990/FeesForServicesOtherGrp/TotalAmt0113243
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHANIE CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm1DENNIS HARMON
IRS990/Form990PartVIISectionAGrp/PersonNm2CHANETTE FRETWELL
IRS990/Form990PartVIISectionAGrp/PersonNm3ANNA MCGRATH
IRS990/Form990PartVIISectionAGrp/PersonNm4AARON BEAR
IRS990/Form990PartVIISectionAGrp/PersonNm5CONSTANCE RISSER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt561548
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt0169
IRS990/GainOrLossGrp/OtherAmt0169674
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt010000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01100000
IRS990/GrossReceiptsAmt01492484
IRS990/GrossRentsGrp/RealAmt020600
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0713
IRS990/InsuranceGrp/ManagementAndGeneralAmt01932
IRS990/InsuranceGrp/ProgramServicesAmt06345
IRS990/InsuranceGrp/TotalAmt08990
IRS990/IntangibleAssetsGrp/BOYAmt04881
IRS990/InvestmentIncomeGrp/ExclusionAmt0499
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0499
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023841
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0932476
IRS990/LandBldgEquipBasisNetGrp/EOYAmt028870
IRS990/LandBldgEquipCostOrOtherBssAmt052711
IRS990/LegalDomicileStateCd0ID
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0930326
IRS990/LessRentalExpensesGrp/RealAmt09717
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EDUCATIONAL THERAPY FOR STUDENTS WITH LEARNING DISABILITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0591314
IRS990/NetAssetsOrFundBalancesBOYAmt0308820
IRS990/NetAssetsOrFundBalancesEOYAmt0444825
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0169674
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0169674
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0169
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0169
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt010883
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010883
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0308820
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0444825
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05308
IRS990/OccupancyGrp/ManagementAndGeneralAmt014388
IRS990/OccupancyGrp/ProgramServicesAmt047238
IRS990/OccupancyGrp/TotalAmt066934
IRS990/OfficeExpensesGrp/FundraisingAmt0934
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07429
IRS990/OfficeExpensesGrp/ProgramServicesAmt08309
IRS990/OfficeExpensesGrp/TotalAmt016672
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CURRICULUM
IRS990/OtherExpensesGrp/Desc1SMALL EQUIPMENT
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12504
IRS990/OtherExpensesGrp/ProgramServicesAmt08384
IRS990/OtherExpensesGrp/ProgramServicesAmt12229
IRS990/OtherExpensesGrp/TotalAmt08384
IRS990/OtherExpensesGrp/TotalAmt16666
IRS990/OtherExpensesGrp/TotalAmt22504
IRS990/OtherExpensesGrp/TotalAmt32229
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029930
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054031
IRS990/OtherSalariesAndWagesGrp/TotalAmt083961
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0657
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01781
IRS990/PayrollTaxesGrp/ProgramServicesAmt05848
IRS990/PayrollTaxesGrp/TotalAmt08286
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CONSTANCE RISSER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL THERAPY
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATIONAL INTERVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0204870
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt197911
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0204870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt197911
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL INSTRUCTION: PROVIDING INSTRUCTION FOR STUDENTS IN GRADES 3-12 WITH DYSLEXIA AND OTHER DIAGNOSED LEARNING DIFFERENCES. EQUIPPING STUDENTS WITH TOOLS FOR SUCCESS IN LEARNING AND LIFE WITH THE GOAL OF PREPARING STUDENTS FOR COLLEGE AND BEYOND. SMALL CLASS SIZES AND INDIVIDUALIZED PLANS ARE USED TO IMPROVE EACH STUDENT'S AREAS OF WEAKNESS WHILE DEVELOPING HIS/HER STRENGTHS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0183835
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt097911
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAINING: PROVIDING TRAINING FOR EDUCATIONAL PROFESSIONALS TO DEVELOP EFFECTIVE TOOLS TO ASSIST STUDENTS WITH LEARNING DISABILITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01590
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt048971
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0451748
IRS990/PYOtherRevenueAmt01588
IRS990/PYProgramServiceRevenueAmt0902990
IRS990/PYRevenuesLessExpensesAmt03302
IRS990/PYSalariesCompEmpBnftPaidAmt0498499
IRS990/PYTotalExpensesAmt0950247
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0953549
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0136005
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010883
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0204870
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0400225
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0264
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023026
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023290
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028606
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0815
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029421
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028870
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
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 95,695. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,695. TEST ADMINISTRATION: PROGRAM SERVICE EXPENSES 12,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,326. IT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,222. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,222.
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
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0958403
IRS990/TotalAssetsEOYAmt0446051
IRS990/TotalAssetsGrp/BOYAmt0958403
IRS990/TotalAssetsGrp/EOYAmt0446051
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt068435
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034966
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100350
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281120
IRS990/TotalFunctionalExpensesGrp/TotalAmt0416436
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0649583
IRS990/TotalLiabilitiesEOYAmt01226
IRS990/TotalLiabilitiesGrp/BOYAmt0649583
IRS990/TotalLiabilitiesGrp/EOYAmt01226
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0444825
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0281120
IRS990/TotalProgramServiceRevenueAmt0302781
IRS990/TotalReportableCompFromOrgAmt061548
IRS990/TotalRevenueGrp/ExclusionAmt0181225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0302781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0552441
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0958403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0446051
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt045000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02150 W CHERRY LANE
IRS990/USAddress/CityNm0MERIDIAN
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083642
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CONSTANCE RISSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02088935130
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IDAHO LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0262257412
ReturnHeader/Filer/PhoneNum02088935130
ReturnHeader/Filer/USAddress/AddressLine1Txt02150 W CHERRY LANE
ReturnHeader/Filer/USAddress/CityNm0MERIDIAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083642
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270664787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SILVER BRIDGE CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02006 S EAGLE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02083768808
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHANDRA HISEL CPA
ReturnHeader/ReturnTs02021-02-08T16:57:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$446,051
Liabilities
$1,226
Net assets
$444,825
Revenue
$552,441
Expenses
$416,436
Net income
$136,005
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
2020Detailed filing. Detailed filing data is available for this year.$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