Civic Intelligence

Gem Prep Meridian LLC

990 • Fiscal year 2024 • EIN 37-1848621

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 12, 2024

Organization ProfileN/A
PO Box 86Deary, ID 83823

(208) 877-1513

Siviq Scores

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

Liabilities / Assets

85th percentile

0.71x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.69x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$169,159

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

61st percentile

8.6%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$13,809,373

Up $1,088,998 (+8.6%) from 2023

Net Assets

Up

$4,048,562

Up $1,142,028 (+39%) from 2023

Liabilities

Down

$9,760,811

Down $53,030 (-0.5%) from 2023

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin74th percentile

Revenue

Up

$5,785,869

Up $1,401,087 (+32%) from 2023

Expenses

Up

$4,643,841

Up $433,262 (+10%) from 2023

Net Income

Up

$1,142,028

Up $967,825 (+556%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$15M$10M$5.0M$0Assets 2018: $503,158Liabilities 2018: $0Net Assets 2018: $503,1582018Assets 2019: $667,636Liabilities 2019: $147,823Net Assets 2019: $519,8132019Assets 2020: $1,415,929Liabilities 2020: $337,322Net Assets 2020: $1,078,6072020Assets 2021: $2,423,108Liabilities 2021: $190,273Net Assets 2021: $2,232,8352021Assets 2022: $12,691,525Liabilities 2022: $9,959,194Net Assets 2022: $2,732,3312022Assets 2023: $12,720,375Liabilities 2023: $9,813,841Net Assets 2023: $2,906,5342023Assets 2024: $13,809,373Liabilities 2024: $9,760,811Net Assets 2024: $4,048,5622024Assets 2025: $14,650,476Liabilities 2025: $9,622,757Net Assets 2025: $5,027,7192025

Highlighted filing

2024

Assets$13,809,373
Liabilities$9,760,811
Net Assets$4,048,562
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$6.0M$4.0M$2.0M$0Revenue 2018: $503,622Expenses 2018: $464Net Income 2018: $503,1582018Revenue 2019: $2,349,833Expenses 2019: $2,333,178Net Income 2019: $16,6552019Revenue 2020: $3,680,719Expenses 2020: $3,334,824Net Income 2020: $345,8952020Revenue 2021: $4,807,204Expenses 2021: $3,654,810Net Income 2021: $1,152,3942021Revenue 2022: $4,573,466Expenses 2022: $4,073,970Net Income 2022: $499,4962022Revenue 2023: $4,384,782Expenses 2023: $4,210,579Net Income 2023: $174,2032023Revenue 2024: $5,785,869Expenses 2024: $4,643,841Net Income 2024: $1,142,0282024Revenue 2025: $5,799,867Expenses 2025: $4,820,710Net Income 2025: $979,1572025

Highlighted filing

2024

Revenue$5,785,869
Expenses$4,643,841
Net Income$1,142,028
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$5,785,869
Mission and Program Overview

Mission

Provide resources and support to parents who have elected to educate their children in a personalized, blended learning environment.

To prepare students for success in college and professional technical careers by providing a high quality, personalized, relevant and rigorous education through exceptional teaching, innovative uses of technology and partnerships with families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,926,910$8,772,997▼ $153,913
Savings and Temporary Cash Investments$2,898,613$4,220,018▲ $1,321,405
Accounts Receivable$173,103$552,700▲ $379,597
Cash and Non-Interest-Bearing Accounts$721,749$263,658▼ $458,091
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$12,720,375$13,809,373▲ $1,088,998
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,240,000$9,100,000▼ $140,000
Accounts Payable and Accrued Expenses$255,315$351,723▲ $96,408
Other Liabilities$318,526$309,088▼ $9,438
Total Liabilities$9,813,841$9,760,811▼ $53,030
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,355,486$3,483,645▲ $1,128,159
Net Assets With Donor Restrictions$551,048$564,917▲ $13,869
Total Net Assets Fund Balance$2,906,534$4,048,562▲ $1,142,028
Total Liabilities and Net Assets / Fund Balance$12,720,375$13,809,373▲ $1,088,998

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,895,841$502,462$8,398,303
Land$700,000-$700,000
Leasehold Improvements$141,396$32,051$173,447
Other Land Buildings$35,760$82,821$118,581
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Bryan FletcherCFOPT$126,250$126,250

Board Members and Trustees

NameTitle
Dennis TurnerBoard Chair
Barb FemreiteVice Chair
Duncan RobbBoard Member
Mason HarperBoard Member
Robert LeeBoard Member
Jason BransfordDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,368,734
Program Service Revenue
$183,970
Investment Income
$233,165
Other Revenue
$0
All Other Contributions
$93
Change in Net Assets
$1,142,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,785,869
Total Revenue per Audited Statements
$5,785,869
Total Revenue per Form 990
$5,785,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,624,539
Other Expenses$2,019,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,689,785$385,426-$2,075,211
Other Employee Benefits$438,572$110,756-$549,328
Interest-$353,691-$353,691
Other Expenses$138,026$138,447-$276,473
Depreciation Depletion-$239,378-$239,378
Insurance-$16,076-$16,076
Total Functional Expenses$2,472,512$2,171,329$0$4,643,841

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,643,841
Total Expenses per Audited Statements$4,643,841
Total Expenses per Form 990$4,643,841
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unamortized Premium on Bonds Payable$664,349
Unamortized Debt Issuance Cost$-355,261

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIdaho Housing & Fin Assoc2022-02-24$9,100,000FACILITY PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,100,000--$98,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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 B, Line 11B

“Prepared by outside accountant and reviewed by board. Compared to audited financial statements.”

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

“Annual conflict of interest statement”

Form 990, Part VI, Section C, Line 19

“Available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Gem Prep Meridian LLC
EIN
37-1848621
Phone
2088771513
Address
PO BOX 86, DEARY, ID 83823

Signing Officer

Name
Dennis Turner
Title
Board Chairman
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Turner
Formed
2017
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
81

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
Raw XML AppendixShowing 400 of 613 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0255315
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0351723
IRS990/AccountsReceivableGrp/BOYAmt0173103
IRS990/AccountsReceivableGrp/EOYAmt0552700
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To prepare students for success in college and professional technical careers by providing a high quality, personalized, relevant and rigorous education through exceptional teaching, innovative uses of technology and partnerships with families.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt093
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0LORI BOGAR
IRS990/BooksInCareOfDetail/PhoneNum08008715057
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 86
IRS990/BooksInCareOfDetail/USAddress/CityNm0DEARY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083823
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0721749
IRS990/CashNonInterestBearingGrp/EOYAmt0263658
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05368734
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0233165
IRS990/CYOtherExpensesAmt02019302
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0183970
IRS990/CYRevenuesLessExpensesAmt01142028
IRS990/CYSalariesCompEmpBnftPaidAmt02624539
IRS990/CYTotalExpensesAmt04643841
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05785869
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0239378
IRS990/DepreciationDepletionGrp/TotalAmt0239378
IRS990/Desc0To prepare students for success in college and professional technical careers by providing a high quality, personalized, relevant and rigorous education through exceptional teaching, innovative uses of technology and partnerships with families.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0551048
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0564917
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt081
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02472512
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt035.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt135.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JASON BRANSFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1BRYAN FLETCHER
IRS990/Form990PartVIISectionAGrp/PersonNm2DENNIS TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm3BARB FEMREITE
IRS990/Form990PartVIISectionAGrp/PersonNm4MASON HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT LEE
IRS990/Form990PartVIISectionAGrp/PersonNm6DUNCAN ROBB
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0169159
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1126250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt05368641
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05785869
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt016076
IRS990/InsuranceGrp/TotalAmt016076
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0353691
IRS990/InterestGrp/TotalAmt0353691
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0233165
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0233165
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0617334
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08926910
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08772997
IRS990/LandBldgEquipCostOrOtherBssAmt09390331
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE RESOURCES AND SUPPORT TO PARENTS WHO HAVE ELECTED TO EDUCATE THEIR CHILDREN IN A PERSONALIZED, BLENDED LEARNING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt09240000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09100000
IRS990/NetAssetsOrFundBalancesBOYAmt02906534
IRS990/NetAssetsOrFundBalancesEOYAmt04048562
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02355486
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03483645
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0110756
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0438572
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0549328
IRS990/OtherExpensesGrp/Desc0PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc1SUPPLIES-MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0927555
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1138447
IRS990/OtherExpensesGrp/ProgramServicesAmt0206129
IRS990/OtherExpensesGrp/ProgramServicesAmt1138026
IRS990/OtherExpensesGrp/TotalAmt01133684
IRS990/OtherExpensesGrp/TotalAmt1276473
IRS990/OtherLiabilitiesGrp/BOYAmt0318526
IRS990/OtherLiabilitiesGrp/EOYAmt0309088
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0385426
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01689785
IRS990/OtherSalariesAndWagesGrp/TotalAmt02075211
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DENNIS TURNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER LOCAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183970
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04062009
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0132057
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01966621
IRS990/PYProgramServiceRevenueAmt0190716
IRS990/PYRevenuesLessExpensesAmt0174203
IRS990/PYSalariesCompEmpBnftPaidAmt02243958
IRS990/PYTotalExpensesAmt04210579
IRS990/PYTotalRevenueAmt04384782
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01142028
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02898613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04220018
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07895841
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0502462
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08398303
IRS990ScheduleD/ExpensesSubtotalAmt04643841
IRS990ScheduleD/LandGrp/BookValueAmt0700000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0700000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0141396
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032051
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0173447
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035760
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt082821
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0118581
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-355261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1664349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNAMORTIZED DEBT ISSUANCE COST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNAMORTIZED PREMIUM ON BONDS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt05785869
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08772997
IRS990ScheduleD/TotalExpensesPerForm990Amt04643841
IRS990ScheduleD/TotalLiabilityAmt0309088
IRS990ScheduleD/TotalRevenuePerForm990Amt05785869
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05785869
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04643841
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION RECEIVED FUNDING FROM FEDERAL, STATE, AND LOCAL SOURCES FOR EDUCATIONAL PURPOSES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0169159
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0169159
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02022-02-24
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0820302333
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt09100000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IDAHO HOUSING & FIN ASSOC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FACILITY PURCHASE
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt09001900
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt098100
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02022
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt09100000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PREPARED BY OUTSIDE ACCOUNTANT AND REVIEWED BY BOARD. COMPARED TO AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL CONFLICT OF INTEREST STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST TO THE PUBLIC.
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 C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd7false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GEM INNOVATION SCHOOLS OF IDAHO INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GEM PREP NAMPA LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2GEM PREP POCATELLO LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3GEM PREP ONLINE LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4GEM PREP MERIDIAN NORTH LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5GEM INNOVATION SCHOOLS FOUNDATION LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6GEM PREP MERIDIAN SOUTH LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7GEM PREP TWIN FALLS LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0412144838
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1473817130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2473829757

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,809,373
Liabilities
$9,760,811
Net assets
$4,048,562
Revenue
$5,785,869
Expenses
$4,643,841
Net income
$1,142,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$9.62$5.03$5.80$4.82$0.98
2024Detailed filing. Detailed filing data is available for this year.$13.8$9.76$4.05$5.79$4.64$1.14
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$9.81$2.91$4.38$4.21$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$9.96$2.73$4.57$4.07$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.19$2.23$4.81$3.65$1.15
2020Summary only. Only limited summary data is available for this year.$1.42$0.34$1.08$3.68$3.33$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.15$0.52$2.35$2.33$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.50$0.00$0.50