Civic Intelligence

Poder Academy Incorporated

990 • Fiscal year 2022 • EIN 45-4736621

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 10, 2022

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

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

1.91x

Higher debt load relative to revenue than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

60th percentile

12%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

68th percentile

$98,140

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

79th percentile

23%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,768,220

Up $892,627 (+23%) from 2021

Net Assets

Up

-$310,982

Up $329,945 (+51%) from 2021

Liabilities

Up

$5,079,202

Up $562,682 (+12%) from 2021

Revenue

Up

$2,655,398

Up $264,737 (+11%) from 2021

Expenses

Down

$2,325,453

Down $197,246 (-7.8%) from 2021

Net Income

Up

$329,945

Up $461,983 (+350%) from 2021

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

2022

Assets$4,768,220
Liabilities$5,079,202
Net Assets-$310,982

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

2022

Revenue$2,655,398
Expenses$2,325,453
Net Income$329,945
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 10, 2022
Return Version
2021v4.2
Gross Receipts
$2,655,398
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$3,069,288$3,629,970▲ $560,682
Cash and Non-Interest-Bearing Accounts$414,793$556,811▲ $142,018
Accounts Receivable$313,395$420,081▲ $106,686
Prepaid Expenses and Deferred Charges$464$20,088▲ $19,624
Rtn Earn Endowment Incm Other Fnds$-640,927$-310,982▲ $329,945
Total Assets$3,875,593$4,768,220▲ $892,627
Other Assets Total$77,653$141,270▲ $63,617
Liabilities
Other Liabilities$4,395,384$4,969,693▲ $574,309
Accounts Payable and Accrued Expenses$121,136$109,509▼ $11,627
Total Liabilities$4,516,520$5,079,202▲ $562,682
Net Assets / Fund Balance
Total Net Assets Fund Balance$-640,927$-310,982▲ $329,945
Total Liabilities and Net Assets / Fund Balance$3,875,593$4,768,220▲ $892,627

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,336,637-$3,336,637
Buildings$293,333$490,278$783,611
Other Assets Org$141,270--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcos MartinezCEOFT$98,140$98,140

Board Members and Trustees

NameTitle
Robert SalazarBoard Chair
Juan Carlos ReyesBoard Member
Yara KlingBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,630,203
Program Service Revenue
$24,647
Investment Income
$548
Other Revenue
$0
All Other Contributions
$17,500
Change in Net Assets
$329,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,655,398
Total Revenue per Audited Statements
$2,655,398
Total Revenue per Form 990
$2,655,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,329,242
Other Expenses$996,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$675,937$295,240-$971,177
Depreciation Depletion$326,614$127,532-$454,146
Other Employee Benefits$231,105$109,414-$340,519
All Other Expenses$165,515$44,091-$209,606
Interest$97,884$38,221-$136,105
Current Officers, Directors, Trustees, and Key Employees$69,238$28,902-$98,140
Payroll Taxes$67,937$8,122-$76,059
Fees for Services Management$31,632$12,351-$43,983
Insurance$11,216$4,380-$15,596
Occupancy$9,403$3,672-$13,075
Other Expenses$8,256$6,423-$8,256
Advertising$2,276--$2,276
Office Expenses-$437-$437
Fees for Services Legal$37$15-$52
Pension Plan Contributions$-112,662$-43,991-$-156,653
Total Functional Expenses$1,672,425$653,028$0$2,325,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,325,453
Total Expenses per Audited Statements$2,325,453
Total Expenses per Form 990$2,325,453
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
Lease Liability Long Term$3,056,994
Net Pension Liability$864,572
Pension Realted Inflow$662,629
Lease Liability$385,498
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 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
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
Marcus Martinez
Title
Executive Direc
Phone
3076322248
Signed
2022-10-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Marcos Martinez
Formed
2012
Legal Domicile
Wy
Voting Board Members
3
Independent Board Members
3
Employees
30

Preparer

Firm
Green & Associates LLC
Address
PO BOX 865, LONGMONT, CO 80502
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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03336637
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03056994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1864572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2662629
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3385498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY LONG TERM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION REALTED INFLOW
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt02655398
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03629970
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0141270
IRS990ScheduleD/TotalExpensesPerForm990Amt02325453
IRS990ScheduleD/TotalLiabilityAmt04969693
IRS990ScheduleD/TotalRevenuePerForm990Amt02655398
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02655398
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02325453
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PODER ACADEMY SECONDARY SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0811367413
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING FREE PUBLIC CHARTER SCHOOL SECONDARY EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01100 RICHARDSON COURT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHEYENNE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd082001
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03875593
IRS990/TotalAssetsEOYAmt04768220
IRS990/TotalAssetsGrp/BOYAmt03875593
IRS990/TotalAssetsGrp/EOYAmt04768220
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02630203
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0653028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01672425
IRS990/TotalFunctionalExpensesGrp/TotalAmt02325453
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04516520
IRS990/TotalLiabilitiesEOYAmt05079202
IRS990/TotalLiabilitiesGrp/BOYAmt04516520
IRS990/TotalLiabilitiesGrp/EOYAmt05079202
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-640927
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-310982
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01672425
IRS990/TotalProgramServiceRevenueAmt024647
IRS990/TotalReportableCompFromOrgAmt098140
IRS990/TotalRevenueGrp/ExclusionAmt0548
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02655398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03875593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04768220
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02201 MORNE AVE
IRS990/USAddress/CityNm0CHEYENNE
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082001
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCUS MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03076322248
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PODER ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PODE
ReturnHeader/Filer/EIN0454736621
ReturnHeader/Filer/USAddress/AddressLine1Txt02201 MORRIE AVE
ReturnHeader/Filer/USAddress/CityNm0CHEYENNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082001
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264705209
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEN & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 865
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080502
ReturnHeader/PreparerPersonGrp/PhoneNum07208396458
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Green
ReturnHeader/ReturnTs02022-10-18T18:40:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARCUS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTINEZ
ReturnHeader/TaxPeriodBeginDt02021-07-01

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
2022Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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