Civic Intelligence

Poder Academy Incorporated

990 • Fiscal year 2019 • EIN 45-4736621

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 08, 2019

2201 Morrie AveCheyenne, WY 82001

(307) 632-2248

Siviq Scores

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

Liabilities / Assets

87th percentile

0.70x

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

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

Liabilities / Revenue

85th percentile

0.88x

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

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

Net Margin

27th percentile

-5.2%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

89th percentile

$192,695

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

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

Asset Growth

22nd percentile

-4.2%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

25th percentile

-7.6%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$3,103,820

Down $134,882 (-4.2%) from 2018

Net Assets

Down

$925,545

Down $129,113 (-12%) from 2018

Liabilities

Down

$2,178,275

Down $5,769 (-0.3%) from 2018

Revenue

Down

$2,464,763

Down $203,918 (-7.6%) from 2018

Expenses

Down

$2,593,876

Down $147,898 (-5.4%) from 2018

Net Income

Down

-$129,113

Down $56,020 (-77%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $585,229Liabilities 2013: $213,729Net Assets 2013: $371,5002013Assets 2014: $735,626Liabilities 2014: $325,857Net Assets 2014: $409,7692014Assets 2015: $2,557,273Liabilities 2015: $2,039,031Net Assets 2015: $518,2422015Assets 2016: $3,307,241Liabilities 2016: $2,364,501Net Assets 2016: $942,7402016Assets 2017: $3,148,132Liabilities 2017: $2,020,381Net Assets 2017: $1,127,7512017Assets 2018: $3,238,702Liabilities 2018: $2,184,044Net Assets 2018: $1,054,6582018Assets 2019: $3,103,820Liabilities 2019: $2,178,275Net Assets 2019: $925,5452019Assets 2020: $1,283,764Liabilities 2020: $1,792,653Net Assets 2020: -$508,8892020Assets 2021: $3,875,593Liabilities 2021: $4,516,520Net Assets 2021: -$640,9272021Assets 2022: $4,768,220Liabilities 2022: $5,079,202Net Assets 2022: -$310,9822022Assets 2023: $4,389,301Liabilities 2023: $4,831,611Net Assets 2023: -$442,3102023Assets 2024: $3,907,790Liabilities 2024: $4,299,528Net Assets 2024: -$391,7382024Assets 2025: $3,814,451Liabilities 2025: $3,930,445Net Assets 2025: -$115,9942025

Highlighted filing

2019

Assets$3,103,820
Liabilities$2,178,275
Net Assets$925,545

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $1,223,2972013Revenue 2014: $1,853,800Expenses 2014: $1,932,963Net Income 2014: -$79,1632014Revenue 2015: $2,440,855Expenses 2015: $1,802,211Net Income 2015: $638,6442015Revenue 2016: $2,726,251Expenses 2016: $2,301,753Net Income 2016: $424,4982016Revenue 2017: $2,649,348Expenses 2017: $2,464,337Net Income 2017: $185,0112017Revenue 2018: $2,668,681Expenses 2018: $2,741,774Net Income 2018: -$73,0932018Revenue 2019: $2,464,763Expenses 2019: $2,593,876Net Income 2019: -$129,1132019Revenue 2020: $1,142,681Expenses 2020: $2,577,115Net Income 2020: -$1,434,4342020Revenue 2021: $2,390,661Expenses 2021: $2,522,699Net Income 2021: -$132,0382021Revenue 2022: $2,655,398Expenses 2022: $2,325,453Net Income 2022: $329,9452022Revenue 2023: $2,667,000Expenses 2023: $2,798,328Net Income 2023: -$131,3282023Revenue 2024: $3,171,406Expenses 2024: $3,120,834Net Income 2024: $50,5722024Revenue 2025: $3,679,072Expenses 2025: $3,403,328Net Income 2025: $275,7442025

Highlighted filing

2019

Revenue$2,464,763
Expenses$2,593,876
Net Income-$129,113
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$2,464,763
Mission and Program Overview

Mission

To prepare students for college and beyond, through rigorous academic and athletic programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,587,339$1,522,604▼ $64,735
Cash and Non-Interest-Bearing Accounts$737,109$794,965▲ $57,856
Accounts Receivable$261,635$124,916▼ $136,719
Prepaid Expenses and Deferred Charges$57,480$33,857▼ $23,623
Total Assets$3,238,702$3,103,820▼ $134,882
Other Assets Total$595,139$627,478▲ $32,339
Liabilities
Other Liabilities$2,037,818$2,056,782▲ $18,964
Accounts Payable and Accrued Expenses$119,560$94,827▼ $24,733
Deferred Revenue$26,666$26,666→ $0
Total Liabilities$2,184,044$2,178,275▼ $5,769
Net Assets / Fund Balance
Unrestricted Net Assets$1,054,658$925,545▼ $129,113
Total Net Assets Fund Balance$1,054,658$925,545▼ $129,113
Total Liabilities and Net Assets / Fund Balance$3,238,702$3,103,820▼ $134,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,522,604$472,583$1,995,187
Other Assets Org$627,478--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Marcos MartinezCEO$139,572$25,134$164,706

Board Members and Trustees

NameTitle
Bob SalazarBoard Chair
Carlos ReyesBoard Member
Jeri GriegoBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,442,246
Program Service Revenue
$20,465
Investment Income
$193
Other Revenue
$1,859
Change in Net Assets
$-129,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,464,763
Total Revenue per Audited Statements
$2,464,763
Total Revenue per Form 990
$2,464,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,902,004
Other Expenses$691,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$464,960$492,670-$957,630
Other Employee Benefits$286,191$137,253-$423,444
All Other Expenses$272,295$78,068-$350,363
Pension Plan Contributions$189,341$108,451-$297,792
Current Officers, Directors, Trustees, and Key Employees$111,658$27,914-$139,572
Payroll Taxes$62,494$21,072-$83,566
Depreciation Depletion$52,740$30,209-$82,949
Other Expenses$43,611$5,398-$43,611
Occupancy$21,842$12,511-$34,353
Travel$19,326$5,062-$24,388
Insurance$13,427$7,691-$21,118
Interest$6,381$3,655-$10,036
Fees for Services Legal$1,081$619-$1,700
Office Expenses-$991-$991
Total Functional Expenses$1,649,224$944,652$0$2,593,876

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,593,875
Total Expenses per Audited Statements$2,593,875
Total Expenses per Form 990$2,593,875
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,980,478
Pension Realted Inflow$49,737
Capital Lease Obligation$26,567
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

Organizational document changes Part VI line 4

All public documents are avaialbe upon request

Form 990 governing body review Part VI line 11

A copy of the return is provided to the board prior to its filing

CEO executive director top management comp Part VI line 15A

The board of directors reviews ceos wages annually

Governing documents etc available to public Part VI line 19

All public documents are available upon request

Filing and Contact Details

Filer

Filer Name
Poder Academy
EIN
45-4736621
Address
2201 MORRIE AVE, CHEYENNE, WY 82001

Signing Officer

Name
Marcos Martinez
Title
Executive Direc
Phone
3076322248
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcos Martinez
Formed
2012
Legal Domicile
Wy
Voting Board Members
3
Independent Board Members
3
Employees
33

Preparer

Firm
Green & Associates LLC
Address
119 E BRIDGE STREET SUITE 200, Brighton, CO 80601
Preparer
David Green
Phone
7208396458
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other professional and technical services:pension plan accruals $217,393 equipment $47,217,direct food cost $53,800

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
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IRS990ScheduleJ/WrittenEmploymentContractInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PUBLIC DOCUMENTS ARE AVAIALBE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS CEOS WAGES ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER PROFESSIONAL AND TECHNICAL SERVICES:PENSION PLAN ACCRUALS $217,393 EQUIPMENT $47,217,DIRECT FOOD COST $53,800
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01649224
IRS990/TotalFunctionalExpensesGrp/TotalAmt02593876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02184044
IRS990/TotalLiabilitiesEOYAmt02178275
IRS990/TotalLiabilitiesGrp/BOYAmt02184044
IRS990/TotalLiabilitiesGrp/EOYAmt02178275
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0925545
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IRS990/TotalProgramServiceExpensesAmt01649224
IRS990/TotalProgramServiceRevenueAmt020465
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02464763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03103820
IRS990/TotReportableCompRltdOrgAmt027989
IRS990/TransactionWithControlEntInd0false
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IRS990/TravelGrp/ProgramServicesAmt019326
IRS990/TravelGrp/TotalAmt024388
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01054658
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0925545
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02201 MORNE AVE
IRS990/USAddress/CityNm0CHEYENNE
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082001
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCOS MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03076322248
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PODER ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PODE
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ReturnHeader/Filer/USAddress/CityNm0CHEYENNE
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-01-15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.81$3.93$0.12$3.68$3.40$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$4.30$0.39$3.17$3.12$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$4.83$0.44$2.67$2.80$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$5.08$0.31$2.66$2.33$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$4.52$0.64$2.39$2.52$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$1.79$0.51$1.14$2.58$1.43
2019Detailed filing. Detailed filing data is available for this year.$3.10$2.18$0.93$2.46$2.59$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$2.18$1.05$2.67$2.74$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$2.02$1.13$2.65$2.46$0.19
2016Detailed filing. Detailed filing data is available for this year.$3.31$2.36$0.94$2.73$2.30$0.42
2015Detailed filing. Detailed filing data is available for this year.$2.56$2.04$0.52$2.44$1.80$0.64
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.33$0.41$1.85$1.93$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.21$0.37$1.22