Civic Intelligence

Gem Prep Nampa LLC

EIN 47-3817130 • 501(c)3 • Deary, ID

Profile

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

PO Box 86Deary, ID 83823

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.69x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

1.63x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

50th percentile

$186,509

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

56th percentile

6.1%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

1.9%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$14,522,845

Up $836,433 (+6.1%) from 2024

Liabilities

Down

$10,047,844

Down $160,547 (-1.6%) from 2024

Net Assets

Up

$4,475,001

Up $996,980 (+29%) from 2024

Revenue

Up

$6,160,875

Up $112,171 (+1.9%) from 2024

Expenses

Up

$5,163,895

Up $237,335 (+4.8%) from 2024

Net Income

Down

$996,980

Down $125,164 (-11%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2016: $476,905Liabilities 2016: $0Net Assets 2016: $476,9052016Assets 2017: $681,746Liabilities 2017: $92,866Net Assets 2017: $588,8802017Assets 2018: $996,164Liabilities 2018: $107,783Net Assets 2018: $888,3812018Assets 2019: $1,038,994Liabilities 2019: $161,137Net Assets 2019: $877,8572019Assets 2020: $1,318,096Liabilities 2020: $356,475Net Assets 2020: $961,6212020Assets 2021: $2,020,430Liabilities 2021: $556,176Net Assets 2021: $1,464,2542021Assets 2022: $12,475,378Liabilities 2022: $10,415,211Net Assets 2022: $2,060,1672022Assets 2023: $12,590,206Liabilities 2023: $10,234,329Net Assets 2023: $2,355,8772023Assets 2024: $13,686,412Liabilities 2024: $10,208,391Net Assets 2024: $3,478,0212024Assets 2025: $14,522,845Liabilities 2025: $10,047,844Net Assets 2025: $4,475,0012025

Highlighted filing

2025

Assets$14,522,845
Liabilities$10,047,844
Net Assets$4,475,001

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $476,905Expenses 2016: $0Net Income 2016: $476,9052016Revenue 2017: $1,502,551Expenses 2017: $1,390,576Net Income 2017: $111,9752017Revenue 2018: $1,886,999Expenses 2018: $1,587,498Net Income 2018: $299,5012018Revenue 2019: $2,718,900Expenses 2019: $2,729,424Net Income 2019: -$10,5242019Revenue 2020: $3,423,319Expenses 2020: $3,364,284Net Income 2020: $59,0352020Revenue 2021: $3,989,236Expenses 2021: $3,487,484Net Income 2021: $501,7522021Revenue 2022: $4,646,264Expenses 2022: $4,050,351Net Income 2022: $595,9132022Revenue 2023: $4,549,698Expenses 2023: $4,253,988Net Income 2023: $295,7102023Revenue 2024: $6,048,704Expenses 2024: $4,926,560Net Income 2024: $1,122,1442024Revenue 2025: $6,160,875Expenses 2025: $5,163,895Net Income 2025: $996,9802025

Highlighted filing

2025

Revenue$6,160,875
Expenses$5,163,895
Net Income$996,980

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$6,160,875
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$9,182,170$8,977,337▼ $204,833
Savings and Temporary Cash Investments$2,460,261$4,063,344▲ $1,603,083
Cash and Non-Interest-Bearing Accounts$752,083$634,079▼ $118,004
Accounts Receivable$738,703$311,782▼ $426,921
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$13,686,412$14,522,845▲ $836,433
Other Assets Total$553,195$536,303▼ $16,892
Liabilities
Unsecured Notes Loans Payable$9,835,000$9,665,000▼ $170,000
Accounts Payable and Accrued Expenses$373,391$382,844▲ $9,453
Total Liabilities$10,208,391$10,047,844▼ $160,547
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,826,162$4,402,540▲ $1,576,378
Net Assets With Donor Restrictions$651,859$72,461▼ $579,398
Total Net Assets Fund Balance$3,478,021$4,475,001▲ $996,980
Total Liabilities and Net Assets / Fund Balance$13,686,412$14,522,845▲ $836,433

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,201,659$766,510$8,968,169
Leasehold Improvements$598,559$62,611$661,170
Land$130,858-$130,858
Equipment$46,261$56,537$102,798
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Bryan FletcherCFOPT$135,230$135,230

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$5,386,948
Program Service Revenue
$459,512
Investment Income
$314,415
Other Revenue
$0
Change in Net Assets
$996,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,160,875
Total Revenue per Audited Statements
$6,160,875
Total Revenue per Form 990
$6,160,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,853,520
Other Expenses$2,310,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,738,312$514,549-$2,252,861
Other Employee Benefits$467,510$133,149-$600,659
Other Expenses$213,467$184,928-$398,395
Interest-$323,147-$323,147
Depreciation Depletion-$279,640-$279,640
Insurance-$24,526-$24,526
Total Functional Expenses$2,487,621$2,676,274$0$5,163,895

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,163,895
Total Expenses per Audited Statements$5,163,895
Total Expenses per Form 990$5,163,895
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIdaho Housing & Fin Assoc2022-02-24$9,875,000FACILITY PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,875,000-$210,000$96,711
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 Nampa LLC
EIN
47-3817130
Phone
8008715057
Address
PO BOX 86, DEARY, ID 83823

Signing Officer

Name
Barb Femreite
Title
Chairman
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barb Femreite
Formed
2015
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
69

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST TO THE PUBLIC.
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GEM INNOVATION SCHOOLS OF IDAHO INC
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