Civic Intelligence

Least of These Inc

EIN 27-1554754 • 501(c)3 • Rupert, ID

Profile

To conduct activities intended to help disadvantaged children of the world including but not limited to, food, water, health, education, and overall quality of life.

529 F StRupert, ID 83350

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

137%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$10,973

Down $1,350 (-11%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$10,973

Down $1,350 (-11%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin26th percentile

Revenue

Up

$8,650

Up $5,000 (+137%) from 2024

Expenses

$10,000

No earlier filing loaded for comparison.

Net Income

-$1,350

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2011: $9,210Net Assets 2011: $9,2102011Assets 2012: $8,317Net Assets 2012: $8,3172012Assets 2013: $3,682Net Assets 2013: $3,6822013Assets 2014: $8,182Net Assets 2014: $8,1822014Assets 2015: $9,632Net Assets 2015: $9,6322015Assets 2016: $6,528Net Assets 2016: $6,5282016Assets 2017: $8,643Net Assets 2017: $8,6432017Assets 2018: $11,823Net Assets 2018: $11,8232018Assets 2019: $5,533Net Assets 2019: $5,5332019Assets 2020: $12,698Net Assets 2020: $12,6982020Assets 2021: $6,190Net Assets 2021: $6,1902021Assets 2022: $10,156Net Assets 2022: $10,1562022Assets 2023: $8,673Net Assets 2023: $8,6732023Assets 2024: $12,323Net Assets 2024: $12,3232024Assets 2025: $10,973Net Assets 2025: $10,9732025

Highlighted filing

2025

Assets$10,973
Liabilities-
Net Assets$10,973
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20K$10K$0-$10KRevenue 2011: $4,7002011Revenue 2012: $9,640Expenses 2012: $10,533Net Income 2012: -$8932012Revenue 2013: $785Expenses 2013: $5,420Net Income 2013: -$4,6352013Revenue 2014: $8,500Expenses 2014: $4,000Net Income 2014: $4,5002014Revenue 2015: $6,450Expenses 2015: $5,000Net Income 2015: $1,4502015Revenue 2016: $12,976Expenses 2016: $16,080Net Income 2016: -$3,1042016Revenue 2017: $7,135Expenses 2017: $5,020Net Income 2017: $2,1152017Revenue 2018: $6,700Expenses 2018: $3,520Net Income 2018: $3,1802018Revenue 2019: $7,400Expenses 2019: $13,690Net Income 2019: -$6,2902019Revenue 2020: $8,500Expenses 2020: $1,335Net Income 2020: $7,1652020Revenue 2021: $10,050Expenses 2021: $16,557Net Income 2021: -$6,5072021Revenue 2022: $7,200Expenses 2022: $3,234Net Income 2022: $3,9662022Revenue 2023: $8,150Expenses 2023: $9,633Net Income 2023: -$1,4832023Revenue 2024: $3,6502024Revenue 2025: $8,650Expenses 2025: $10,000Net Income 2025: -$1,3502025

Highlighted filing

2025

Revenue$8,650
Expenses$10,000
Net Income-$1,350
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,973
Liabilities
-
Net assets
$10,973
Revenue
$8,650
Expenses
$10,000
Net income
-$1,350
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.0$11.0$8.65$10.0$1.35
2024Detailed filing. Detailed filing data is available for this year.$12.3$12.3$3.65
2023Detailed filing. Detailed filing data is available for this year.$8.67$8.67$8.15$9.63$1.48
2022Detailed filing. Detailed filing data is available for this year.$10.2$10.2$7.20$3.23$3.97
2021Detailed filing. Detailed filing data is available for this year.$6.19$6.19$10.1$16.6$6.51
2020Detailed filing. Detailed filing data is available for this year.$12.7$12.7$8.50$1.34$7.17
2019Detailed filing. Detailed filing data is available for this year.$5.53$5.53$7.40$13.7$6.29
2018Detailed filing. Detailed filing data is available for this year.$11.8$11.8$6.70$3.52$3.18
2017Detailed filing. Detailed filing data is available for this year.$8.64$8.64$7.14$5.02$2.12
2016Detailed filing. Detailed filing data is available for this year.$6.53$6.53$13.0$16.1$3.10
2015Detailed filing. Detailed filing data is available for this year.$9.63$9.63$6.45$5.00$1.45
2014Detailed filing. Detailed filing data is available for this year.$8.18$8.18$8.50$4.00$4.50
2013Detailed filing. Detailed filing data is available for this year.$3.68$3.68$0.79$5.42$4.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.32$8.32$9.64$10.5$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.21$9.21$4.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 15, 2026
Return Version
2025v4.0
Gross Receipts
$8,650
Mission and Program Overview

Mission

To conduct activities intended to help disadvantaged children of the world including but not limited to, food, water, health, education, and overall quality of life.

Program Services

DescriptionGrantsExpenses
TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD-$10,000
TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHANI MERRIGANChair Person-$0--
DENNIS M HERBOLDTreasurer-$0--
CORRIE MCARTHURSecretary-$0--
LAVONNA STAKERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Least of These Inc
EIN
27-1554754
Phone
2084362064
Address
529 F ST, RUPERT, ID 83350

Signing Officer

Name
Stephani Merrigan
Title
Chair Person
Phone
2084362064
Signed
2026-01-15
Discuss with paid preparer
Yes

Preparer

Firm
Stephani Merrigan CPA
Address
PO BOX 533, RUPERT, ID 83350-0535
Preparer
Stephani Merrigan
Phone
2084362064
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses education orphans 10,000 total 10,000”

Form 990-ez, Part III

“To conduct activities intended to help disadvantaged children of the world including but not limited to, food, water, health, education, and overall quality of life.”

Form 990-ez, Part III, Line 31

“To conduct activities intended to help disadvantaged children of the world”

Raw XML Appendix130 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0STEPHANI MERRIGAN
IRS990EZ/BooksInCareOfDetail/PhoneNum02084362064
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01724 CEDAR ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RUPERT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083350
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012323
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010973
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08650
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1350
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt012323
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010973
IRS990EZ/GrossReceiptsAmt08650
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012323
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010973
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012323
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010973
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEPHANI MERRIGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS M HERBOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CORRIE MCARTHUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LAVONNA STAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR PERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010000
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD INCLUDING BUT NOT LIMITED TO, FOOD, WATER, HEALTH, EDUCATION, AND OVERALL QUALITY OF LIFE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt010000
IRS990EZ/TotalProgramServiceExpensesAmt010000
IRS990EZ/TotalRevenueAmt08650
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt037700
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt037700
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt010050
IRS990ScheduleA/Total509Grp/TotalAmt037700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt010050
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt037700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES EDUCATION ORPHANS 10,000 TOTAL 10,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD INCLUDING BUT NOT LIMITED TO, FOOD, WATER, HEALTH, EDUCATION, AND OVERALL QUALITY OF LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANI MERRIGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR PERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02084362064
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEAST OF THESE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAS
ReturnHeader/Filer/EIN0271554754
ReturnHeader/Filer/PhoneNum02084362064
ReturnHeader/Filer/USAddress/AddressLine1Txt0529 F ST
ReturnHeader/Filer/USAddress/CityNm0RUPERT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083350
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208207226
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHANI MERRIGAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 533
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RUPERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0833500535
ReturnHeader/PreparerPersonGrp/PhoneNum02084362064
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANI MERRIGAN
ReturnHeader/ReturnTs02026-01-15T13:50:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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