Civic Intelligence

Idaho Learning Center

990 • Fiscal year 2022 • EIN 26-2257412

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 01, 2022

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

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

29th percentile

-4.6%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$59,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

31st percentile

-4.8%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

45th percentile

3.9%

Faster revenue growth than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$648,753

Down $32,753 (-4.8%) from 2021

Net Assets

Down

$647,162

Down $30,415 (-4.5%) from 2021

Liabilities

Down

$1,591

Down $2,338 (-60%) from 2021

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin29th percentile

Revenue

Up

$661,060

Up $24,533 (+3.9%) from 2021

Expenses

Up

$691,475

Up $266,285 (+63%) from 2021

Net Income

Down

-$30,415

Down $241,752 (-114%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2022

Assets$648,753
Liabilities$1,591
Net Assets$647,162
Open 2022 Filing

Operations Trend

Revenue Growth45th 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

2022

Revenue$661,060
Expenses$691,475
Net Income-$30,415
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 1, 2022
Return Version
2021v4.2
Gross Receipts
$671,047
Mission and Program Overview

Mission

Educational therapy for students with learning disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$485,965$455,257▼ $30,708
Accounts Receivable$98,271$106,484▲ $8,213
Cash and Non-Interest-Bearing Accounts$65,237$54,657▼ $10,580
Land, Buildings, and Equipment, Net$32,033$32,355▲ $322
Total Assets$681,506$648,753▼ $32,753
Liabilities
Accounts Payable and Accrued Expenses$3,929$1,591▼ $2,338
Total Liabilities$3,929$1,591▼ $2,338
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$677,577$647,162▼ $30,415
Total Net Assets Fund Balance$677,577$647,162▼ $30,415
Total Liabilities and Net Assets / Fund Balance$681,506$648,753▼ $32,753

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,220$12,138$38,358
Equipment$6,135$8,371$14,506
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

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

Board Members and Trustees

NameTitle
Aaron BearBoard Member
Dennis HarmonBoard Member
Laurie JohnsonBoard Member
Ray EllisBoard Member
Anna McgarrahPrior Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$60,143
Program Service Revenue
$585,372
Investment Income
$1,532
Other Revenue
$14,013
All Other Contributions
$60,143
Change in Net Assets
$-30,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$368,174
Other Expenses$323,301
Total Fundraising Expense$25,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$215,357$63,848-$279,205
Fees for Services Other$168,457--$168,457
Current Officers, Directors, Trustees, and Key Employees$19,667$19,667$19,666$59,000
Occupancy$42,607$9,100$2,077$53,784
Payroll Taxes$23,741$5,071$1,157$29,969
Office Expenses$2,729$11,232$133$14,094
Other Expenses$8,839$7,165-$8,839
Conferences and Meetings$440$6,047-$6,487
Depreciation Depletion$4,465$954$218$5,637
All Other Expenses$636$4,418-$5,054
Fees for Services Accounting-$2,662-$2,662
Insurance$2,087$446$102$2,635
Advertising--$2,158$2,158
Total Functional Expenses$535,354$130,610$25,511$691,475
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
2022-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Risser
Formed
2008
Legal Domicile
Id
Voting Board Members
4
Independent Board Members
4
Employees
22
Volunteers
34

Preparer

Firm
Silver Bridge Cpas
Address
1157 N SUMMERBROOK AVE STE 110, MERIDIAN, ID 83642
Preparer
Chandra Hisel CPA
Phone
2083768808
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Educational therapy: program service expenses 140,777. Management and general expenses 0. Fundraising expenses 0. Total expenses 140,777. Test administration: program service expenses 27,680. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,680.”

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

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt06135
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08371
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014506
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026220
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012138
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038358
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032355
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 140,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140,777. TEST ADMINISTRATION: PROGRAM SERVICE EXPENSES 27,680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,680.
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
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IRS990/TotalAssetsGrp/EOYAmt0648753
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt060143
IRS990/TotalEmployeeCnt022
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130610
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0535354
IRS990/TotalFunctionalExpensesGrp/TotalAmt0691475
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IRS990/USAddress/ZIPCd083642
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CONSTANCE RISSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02088935130
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-01
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SILVER BRIDGE CPAS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02083768808
ReturnHeader/PreparerPersonGrp/PreparationDt02022-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHANDRA HISEL CPA
ReturnHeader/ReturnTs02023-01-25T11:53:25-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CONSTANCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RISSER
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$648,753
Liabilities
$1,591
Net assets
$647,162
Revenue
$661,060
Expenses
$691,475
Net income
-$30,415
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
2022Detailed filing. Detailed filing data is available for this year.$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
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