Civic Intelligence

Gem Prep Pocatello LLC

990 • Fiscal year 2025 • EIN 47-3829757

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 11, 2025

Organization ProfileWWW.GEMPREP.ORG
PO Box 86Deary, ID 83823

(800) 871-5057

Siviq Scores

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

Liabilities / Assets

85th percentile

0.65x

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

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

Liabilities / Revenue

86th percentile

1.28x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

52nd percentile

$186,509

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

32nd percentile

-0.3%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$10,955,255

Up $682,087 (+6.6%) from 2024

Net Assets

Up

$3,800,124

Up $821,045 (+28%) from 2024

Liabilities

Down

$7,155,131

Down $138,958 (-1.9%) from 2024

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin70th percentile

Revenue

Down

$5,585,534

Down $18,734 (-0.3%) from 2024

Expenses

Up

$4,764,489

Up $190,236 (+4.2%) from 2024

Net Income

Down

$821,045

Down $208,970 (-20%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$15M$10M$5.0M$0Assets 2017: $325,066Liabilities 2017: $0Net Assets 2017: $325,0662017Assets 2018: $684,261Liabilities 2018: $41,751Net Assets 2018: $642,5102018Assets 2019: $856,341Liabilities 2019: $47,244Net Assets 2019: $809,0972019Assets 2020: $1,063,385Liabilities 2020: $228,747Net Assets 2020: $834,6382020Assets 2021: $1,389,402Liabilities 2021: $221,684Net Assets 2021: $1,167,7182021Assets 2022: $9,024,936Liabilities 2022: $7,431,651Net Assets 2022: $1,593,2852022Assets 2023: $9,192,567Liabilities 2023: $7,243,503Net Assets 2023: $1,949,0642023Assets 2024: $10,273,168Liabilities 2024: $7,294,089Net Assets 2024: $2,979,0792024Assets 2025: $10,955,255Liabilities 2025: $7,155,131Net Assets 2025: $3,800,1242025

Highlighted filing

2025

Assets$10,955,255
Liabilities$7,155,131
Net Assets$3,800,124
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$6.0M$4.0M$2.0M$0Revenue 2017: $325,066Expenses 2017: $0Net Income 2017: $325,0662017Revenue 2018: $1,230,450Expenses 2018: $913,006Net Income 2018: $317,4442018Revenue 2019: $1,260,469Expenses 2019: $1,093,882Net Income 2019: $166,5872019Revenue 2020: $2,349,184Expenses 2020: $2,323,643Net Income 2020: $25,5412020Revenue 2021: $3,403,757Expenses 2021: $3,073,780Net Income 2021: $329,9772021Revenue 2022: $4,091,789Expenses 2022: $3,666,222Net Income 2022: $425,5672022Revenue 2023: $4,344,518Expenses 2023: $3,988,739Net Income 2023: $355,7792023Revenue 2024: $5,604,268Expenses 2024: $4,574,253Net Income 2024: $1,030,0152024Revenue 2025: $5,585,534Expenses 2025: $4,764,489Net Income 2025: $821,0452025

Highlighted filing

2025

Revenue$5,585,534
Expenses$4,764,489
Net Income$821,045
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$5,585,534
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$6,459,401$6,286,344▼ $173,057
Savings and Temporary Cash Investments$2,222,371$3,804,896▲ $1,582,525
Cash and Non-Interest-Bearing Accounts$271,094$300,737▲ $29,643
Accounts Receivable$1,015,901$268,172▼ $747,729
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$10,273,168$10,955,255▲ $682,087
Other Assets Total$304,401$295,106▼ $9,295
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,940,000$6,830,000▼ $110,000
Accounts Payable and Accrued Expenses$354,089$325,131▼ $28,958
Total Liabilities$7,294,089$7,155,131▼ $138,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,242,285$3,541,398▲ $1,299,113
Net Assets With Donor Restrictions$736,794$258,726▼ $478,068
Total Net Assets Fund Balance$2,979,079$3,800,124▲ $821,045
Total Liabilities and Net Assets / Fund Balance$10,273,168$10,955,255▲ $682,087

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,315,976$501,013$5,816,989
Land$857,500-$857,500
Other Land Buildings$112,352$60,803$173,155
Equipment$516$12,027$12,543
Compensation and Service Providers
Top Officer Pay52nd percentile

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
$4,790,621
Program Service Revenue
$513,257
Investment Income
$281,656
Other Revenue
$0
All Other Contributions
$675
Change in Net Assets
$821,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,585,534
Total Revenue per Audited Statements
$5,585,534
Total Revenue per Form 990
$5,585,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,544,292
Other Expenses$2,220,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,600,725$381,877-$1,982,602
Other Employee Benefits$460,709$100,981-$561,690
Other Expenses$163,701$177,238-$340,939
Interest-$240,557-$240,557
Depreciation Depletion-$182,352-$182,352
Insurance-$24,335-$24,335
Total Functional Expenses$2,475,526$2,288,963$0$4,764,489

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,764,489
Total Expenses per Audited Statements$4,764,489
Total Expenses per Form 990$4,764,489
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 Assoc2022-03-03$6,900,000FACILITY PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,900,000--$66,384
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 statements.”

Form 990, Part VI, Section C, Line 19

“Available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Gem Prep Pocatello LLC
EIN
47-3829757
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
2017
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
60

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
Raw XML AppendixShowing 400 of 603 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/BOYAmt0354089
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0325131
IRS990/AccountsReceivableGrp/BOYAmt01015901
IRS990/AccountsReceivableGrp/EOYAmt0268172
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/AllOtherContributionsAmt0675
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/BOYAmt0271094
IRS990/CashNonInterestBearingGrp/EOYAmt0300737
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/CYContributionsGrantsAmt04790621
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0281656
IRS990/CYOtherExpensesAmt02220197
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0513257
IRS990/CYRevenuesLessExpensesAmt0821045
IRS990/CYSalariesCompEmpBnftPaidAmt02544292
IRS990/CYTotalExpensesAmt04764489
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05585534
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0182352
IRS990/DepreciationDepletionGrp/TotalAmt0182352
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/BOYAmt0736794
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0258726
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt060
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02475526
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/PersonNm2BARB FEMREITE
IRS990/Form990PartVIISectionAGrp/PersonNm3MASON HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm4DENNIS TURNER
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/ReportableCompFromRltdOrgAmt0186509
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1135230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt04789946
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05585534
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt024335
IRS990/InsuranceGrp/TotalAmt024335
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0240557
IRS990/InterestGrp/TotalAmt0240557
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0281656
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0281656
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0573843
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06459401
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06286344
IRS990/LandBldgEquipCostOrOtherBssAmt06860187
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/BOYAmt06940000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06830000
IRS990/NetAssetsOrFundBalancesBOYAmt02979079
IRS990/NetAssetsOrFundBalancesEOYAmt03800124
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02242285
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03541398
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0304401
IRS990/OtherAssetsTotalGrp/EOYAmt0295106
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0100981
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0460709
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0561690
IRS990/OtherExpensesGrp/Desc0PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc1SUPPLIES-MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01181623
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1177238
IRS990/OtherExpensesGrp/ProgramServicesAmt0250391
IRS990/OtherExpensesGrp/ProgramServicesAmt1163701
IRS990/OtherExpensesGrp/TotalAmt01432014
IRS990/OtherExpensesGrp/TotalAmt1340939
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0381877
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01600725
IRS990/OtherSalariesAndWagesGrp/TotalAmt01982602
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/PrincipalOfficerNm0BARB FEMREITE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER LOCAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0513257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0513257
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05226484
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0156640
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02078332
IRS990/PYProgramServiceRevenueAmt0221144
IRS990/PYRevenuesLessExpensesAmt01030015
IRS990/PYSalariesCompEmpBnftPaidAmt02495921
IRS990/PYTotalExpensesAmt04574253
IRS990/PYTotalRevenueAmt05604268
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0821045
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02222371
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03804896
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05315976
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0501013
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05816989
IRS990ScheduleD/EquipmentGrp/BookValueAmt0516
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012543
IRS990ScheduleD/ExpensesSubtotalAmt04764489
IRS990ScheduleD/LandGrp/BookValueAmt0857500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0857500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0112352
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060803
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0173155
IRS990ScheduleD/RevenueSubtotalAmt05585534
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06286344
IRS990ScheduleD/TotalExpensesPerForm990Amt04764489
IRS990ScheduleD/TotalRevenuePerForm990Amt05585534
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05585534
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04764489
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/CompensationBasedOnRltdOrgsAmt0186509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0186509
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02022-03-03
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0820302333
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt06900000
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/CapitalExpendituresAmt06833616
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt066384
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02022
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt06900000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PREPARED BY OUTSIDE ACCOUNTANT AND REVIEWED BY BOARD. COMPARED TO AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL CONFLICT OF INTEREST STATEMENTS.
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 MERIDIAN 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/EIN2371848621
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3834122757
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4842329869
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5824344599
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6851386977
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7863696173
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,955,255
Liabilities
$7,155,131
Net assets
$3,800,124
Revenue
$5,585,534
Expenses
$4,764,489
Net income
$821,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$7.16$3.80$5.59$4.76$0.82
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$7.29$2.98$5.60$4.57$1.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.19$7.24$1.95$4.34$3.99$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.02$7.43$1.59$4.09$3.67$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.22$1.17$3.40$3.07$0.33
2020Summary only. Only limited summary data is available for this year.$1.06$0.23$0.83$2.35$2.32$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.05$0.81$1.26$1.09$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.04$0.64$1.23$0.91$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$0.33$0.00$0.33