Civic Intelligence

Idaho Virtual Education Partners Incorporated

990 • Fiscal year 2019 • EIN 26-3814847

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 17, 2020

Organization ProfileWWW.ICONSCHOOL.ORG
PO Box 125Star, ID 83669

(208) 475-3093

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.17x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

85th percentile

$162,089

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

80th percentile

20%

Faster asset growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

83rd percentile

35%

Faster revenue growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$1,839,902

Up $302,984 (+20%) from 2018

Net Assets

Up

$1,534,354

Up $157,899 (+11%) from 2018

Liabilities

Up

$305,548

Up $145,085 (+90%) from 2018

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin57th percentile

Revenue

Up

$2,644,904

Up $680,922 (+35%) from 2018

Expenses

Up

$2,487,005

Up $339,129 (+16%) from 2018

Net Income

Up

$157,899

Up $341,793 (+186%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,227,856Liabilities 2011: $989,111Net Assets 2011: $238,7452011Assets 2012: $623,942Liabilities 2012: $326,499Net Assets 2012: $297,4432012Assets 2013: $861,758Liabilities 2013: $117,097Net Assets 2013: $744,6612013Assets 2014: $1,185,492Liabilities 2014: $157,528Net Assets 2014: $1,027,9642014Assets 2015: $1,634,475Liabilities 2015: $204,677Net Assets 2015: $1,429,7982015Assets 2016: $1,664,103Liabilities 2016: $244,272Net Assets 2016: $1,419,8312016Assets 2017: $1,705,250Liabilities 2017: $144,901Net Assets 2017: $1,560,3492017Assets 2018: $1,536,918Liabilities 2018: $160,463Net Assets 2018: $1,376,4552018Assets 2019: $1,839,902Liabilities 2019: $305,548Net Assets 2019: $1,534,3542019Assets 2020: $2,442,920Liabilities 2020: $338,437Net Assets 2020: $2,104,4832020Assets 2021: $2,697,130Liabilities 2021: $353,600Net Assets 2021: $2,343,5302021Assets 2022: $2,036,199Liabilities 2022: $223,794Net Assets 2022: $1,812,4052022

Highlighted filing

2019

Assets$1,839,902
Liabilities$305,548
Net Assets$1,534,354
Open 2019 Filing

Operations Trend

Revenue Growth83rd percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,627,4672011Expenses 2012: $1,060,8252012Expenses 2013: $1,006,8452013Revenue 2014: $1,532,103Expenses 2014: $1,248,800Net Income 2014: $283,3032014Revenue 2015: $1,866,478Expenses 2015: $1,464,644Net Income 2015: $401,8342015Revenue 2016: $1,794,821Expenses 2016: $1,804,788Net Income 2016: -$9,9672016Revenue 2017: $2,054,987Expenses 2017: $1,914,469Net Income 2017: $140,5182017Revenue 2018: $1,963,982Expenses 2018: $2,147,876Net Income 2018: -$183,8942018Revenue 2019: $2,644,904Expenses 2019: $2,487,005Net Income 2019: $157,8992019Revenue 2020: $3,245,276Expenses 2020: $2,675,147Net Income 2020: $570,1292020Revenue 2021: $3,161,795Expenses 2021: $2,922,748Net Income 2021: $239,0472021Revenue 2022: $3,090,250Expenses 2022: $3,621,375Net Income 2022: -$531,1252022

Highlighted filing

2019

Revenue$2,644,904
Expenses$2,487,005
Net Income$157,899
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 17, 2020
Return Version
2018v3.1
Gross Receipts
$2,644,904
Mission and Program Overview

Mission

To harness the power of a flexible learning environment and modern educational technology to serve learners with diverse backgrounds and goals who seek an education alternative that stimulates and supports independent learning. Through the strength and flexibility of its standards-based online curriculum, combined with superior individualized support, we will create a learning environment that empowers students to rise to the challenge of independent, self-directed learning.

To harness the power of modern educational technology to serve students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$241,114$1,016,176▲ $775,062
Cash and Non-Interest-Bearing Accounts$1,036,171$441,462▼ $594,709
Accounts Receivable$224,867$268,758▲ $43,891
Prepaid Expenses and Deferred Charges$34,766$113,506▲ $78,740
Total Assets$1,536,918$1,839,902▲ $302,984
Liabilities
Accounts Payable and Accrued Expenses$160,463$305,548▲ $145,085
Total Liabilities$160,463$305,548▲ $145,085
Net Assets / Fund Balance
Unrestricted Net Assets$1,309,392$1,449,960▲ $140,568
Temporarily Rstr Net Assets$67,063$84,394▲ $17,331
Total Net Assets Fund Balance$1,376,455$1,534,354▲ $157,899
Total Liabilities and Net Assets / Fund Balance$1,536,918$1,839,902▲ $302,984
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vickie McculloughSuperintendentFT$127,350$34,739$162,089

Board Members and Trustees

NameTitle
David HighChairman
Collette WilkesDirector
Henry ReentsDirector
Jack McmahonDirector
Julie LoomeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,608,156
Program Service Revenue
$16,435
Investment Income
$20,313
Other Revenue
$0
Change in Net Assets
$157,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,644,904
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,644,904
Total Revenue per Form 990
$2,644,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,047,311
Other Expenses$439,694
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,310,739--$1,310,739
Other Employee Benefits$270,743--$270,743
Pension Plan Contributions$176,879--$176,879
Current Officers, Directors, Trustees, and Key Employees$162,453--$162,453
Payroll Taxes$126,422$75-$126,497
Fees for Services Accounting-$92,050-$92,050
Information Technology$70,914$7,439-$78,353
Fees for Services Other$61,142$371-$61,513
Occupancy$43,652--$43,652
Office Expenses$14,144$578-$14,722
Travel$4,030$6,738-$10,768
Insurance-$7,459-$7,459
Advertising$2,435--$2,435
Other Expenses$245--$245
Fees for Services Legal$38--$38
Interest-$14-$14
Total Functional Expenses$2,372,281$114,724$0$2,487,005

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,487,005
Total Expenses per Audited Statements$2,487,005
Total Expenses per Form 990$2,487,005
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Audit committee
Yes
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
No
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 A, Line 8B

“There were no formal committee meetings held during the tax year.”

Form 990, Part VI, Section B, Line 11B

“The superintendent will review the form 990 prior to filing and send it to the board of directors. The superintendent will solicit questions and approval for filing the form 990 from the board of directors during an appropriate meeting when a quorum is present.”

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

“The size and composition of the board of directors leads to an intimate knowledge of potential conflicts; the board is extremely sensitive to the issue and all officers and directors divulge any conflicts of interest that arise.”

Form 990, Part VI, Section B, Line 15A

“The board determines an appropriate salary for the superintendent annually at one of its regular meetings based on the review of a compensation study performed by an independent party utilizing state of idaho public information records and form 990's of comparable organizations. The board uses this independent data from similar districts/organizations in determining the salary for the superintendent.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements of the organization are available upon request at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Idaho Virtual Education Partners Inc
EIN
26-3814847
Phone
2084753093
Address
PO BOX 125, STAR, ID 83669
Doing Business As
Idaho Connects Online School

Signing Officer

Name
Dave High
Title
Chairman
Phone
2084753093
Signed
2020-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave High
Formed
2008
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
33
Volunteers
5

Preparer

Firm
Harris & Co Pllc
Address
2289 S BONITO WAY STE 100, MERIDIAN, ID 83642
Preparer
Ryan Paluso
Phone
2083338965
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No change in the selection process or oversight process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the charter may recognize tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2019. The charter files form 990 in the u.s. Federal jurisdiction. The charter is generally no longer subject to examination by the internal revenue service for years before 2015.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CHARTER MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2019. THE CHARTER FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE CHARTER IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015.
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY ON ITS WEBSITE AS WELL AS IN THE ENROLLMENT FORM AND HANDBOOK.
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, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD DETERMINES AN APPROPRIATE SALARY FOR THE SUPERINTENDENT ANNUALLY AT ONE OF ITS REGULAR MEETINGS BASED ON THE REVIEW OF A COMPENSATION STUDY PERFORMED BY AN INDEPENDENT PARTY UTILIZING STATE OF IDAHO PUBLIC INFORMATION RECORDS AND FORM 990'S OF COMPARABLE ORGANIZATIONS. THE BOARD USES THIS INDEPENDENT DATA FROM SIMILAR DISTRICTS/ORGANIZATIONS IN DETERMINING THE SALARY FOR THE SUPERINTENDENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO FORMAL COMMITTEE MEETINGS HELD DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SUPERINTENDENT WILL REVIEW THE FORM 990 PRIOR TO FILING AND SEND IT TO THE BOARD OF DIRECTORS. THE SUPERINTENDENT WILL SOLICIT QUESTIONS AND APPROVAL FOR FILING THE FORM 990 FROM THE BOARD OF DIRECTORS DURING AN APPROPRIATE MEETING WHEN A QUORUM IS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SIZE AND COMPOSITION OF THE BOARD OF DIRECTORS LEADS TO AN INTIMATE KNOWLEDGE OF POTENTIAL CONFLICTS; THE BOARD IS EXTREMELY SENSITIVE TO THE ISSUE AND ALL OFFICERS AND DIRECTORS DIVULGE ANY CONFLICTS OF INTEREST THAT ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES AN APPROPRIATE SALARY FOR THE SUPERINTENDENT ANNUALLY AT ONE OF ITS REGULAR MEETINGS BASED ON THE REVIEW OF A COMPENSATION STUDY PERFORMED BY AN INDEPENDENT PARTY UTILIZING STATE OF IDAHO PUBLIC INFORMATION RECORDS AND FORM 990'S OF COMPARABLE ORGANIZATIONS. THE BOARD USES THIS INDEPENDENT DATA FROM SIMILAR DISTRICTS/ORGANIZATIONS IN DETERMINING THE SALARY FOR THE SUPERINTENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGE IN THE SELECTION PROCESS OR OVERSIGHT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,839,902
Liabilities
$305,548
Net assets
$1,534,354
Revenue
$2,644,904
Expenses
$2,487,005
Net income
$157,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.04$0.22$1.81$3.09$3.62$0.53
2021Detailed filing. Detailed filing data is available for this year.$2.70$0.35$2.34$3.16$2.92$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.44$0.34$2.10$3.25$2.68$0.57
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.31$1.53$2.64$2.49$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.16$1.38$1.96$2.15$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.71$0.14$1.56$2.05$1.91$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.24$1.42$1.79$1.80$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.20$1.43$1.87$1.46$0.40
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.16$1.03$1.53$1.25$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.12$0.74$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.33$0.30$1.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.99$0.24$1.63