Civic Intelligence

White Pine Charter School

EIN 68-0502170 • 501(c)3 • Ammon, ID

Profile

Public Education.

2959 John Adams ParkwayAmmon, ID 83406

www.whitepinecharterschool.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.96x

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

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

Liabilities / Revenue

90th percentile

2.33x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

55th percentile

6.4%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

0.6%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$18,858,161

Up $121,612 (+0.6%) from 2024

Liabilities

Down

$18,129,664

Down $379,730 (-2.1%) from 2024

Net Assets

Up

$728,497

Up $501,342 (+221%) from 2024

Operations
Liabilities / Revenue90th percentileNet Margin55th percentile

Revenue

Up

$7,795,057

Up $983,540 (+14%) from 2024

Expenses

Down

$7,293,715

Down $81,939 (-1.1%) from 2024

Net Income

Up

$501,342

Up $1,065,479 (+189%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $3,554,929Liabilities 2010: $3,256,934Net Assets 2010: $297,9952010Assets 2011: $3,693,792Liabilities 2011: $3,046,122Net Assets 2011: $647,6702011Assets 2012: $3,717,506Liabilities 2012: $3,016,667Net Assets 2012: $700,8392012Assets 2013: $3,610,040Liabilities 2013: $2,924,180Net Assets 2013: $685,8602013Assets 2014: $3,538,096Liabilities 2014: $2,979,464Net Assets 2014: $558,6322014Assets 2015: $3,347,500Liabilities 2015: $2,802,963Net Assets 2015: $544,5372015Assets 2016: $3,226,845Liabilities 2016: $3,228,312Net Assets 2016: -$1,4672016Assets 2017: $3,233,549Liabilities 2017: $3,280,398Net Assets 2017: -$46,8492017Assets 2018: $3,200,333Liabilities 2018: $3,076,161Net Assets 2018: $124,1722018Assets 2019: $3,576,411Liabilities 2019: $3,002,184Net Assets 2019: $574,2272019Assets 2020: $5,020,330Liabilities 2020: $3,965,908Net Assets 2020: $1,054,4222020Assets 2021: $5,584,044Liabilities 2021: $4,464,702Net Assets 2021: $1,119,3422021Assets 2022: $6,039,671Liabilities 2022: $4,631,519Net Assets 2022: $1,408,1522022Assets 2023: $6,233,771Liabilities 2023: $5,442,479Net Assets 2023: $791,2922023Assets 2024: $18,736,549Liabilities 2024: $18,509,394Net Assets 2024: $227,1552024Assets 2025: $18,858,161Liabilities 2025: $18,129,664Net Assets 2025: $728,4972025

Highlighted filing

2025

Assets$18,858,161
Liabilities$18,129,664
Net Assets$728,497
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,110,4472010Revenue 2011: $2,302,063Expenses 2011: $1,952,388Net Income 2011: $349,6752011Expenses 2012: $2,058,1322012Expenses 2013: $2,205,6352013Revenue 2014: $2,168,378Expenses 2014: $2,295,606Net Income 2014: -$127,2282014Revenue 2015: $2,535,266Expenses 2015: $2,549,361Net Income 2015: -$14,0952015Revenue 2016: $2,473,369Expenses 2016: $3,019,373Net Income 2016: -$546,0042016Revenue 2017: $2,650,369Expenses 2017: $2,695,751Net Income 2017: -$45,3822017Revenue 2018: $3,032,421Expenses 2018: $2,906,698Net Income 2018: $125,7232018Revenue 2019: $3,801,689Expenses 2019: $3,346,158Net Income 2019: $455,5312019Revenue 2020: $5,657,541Expenses 2020: $5,177,346Net Income 2020: $480,1952020Revenue 2021: $5,248,344Expenses 2021: $5,211,117Net Income 2021: $37,2272021Revenue 2022: $5,584,632Expenses 2022: $5,239,946Net Income 2022: $344,6862022Revenue 2023: $5,174,146Expenses 2023: $5,791,006Net Income 2023: -$616,8602023Revenue 2024: $6,811,517Expenses 2024: $7,375,654Net Income 2024: -$564,1372024Revenue 2025: $7,795,057Expenses 2025: $7,293,715Net Income 2025: $501,3422025

Highlighted filing

2025

Revenue$7,795,057
Expenses$7,293,715
Net Income$501,342
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$18,858,161
Liabilities
$18,129,664
Net assets
$728,497
Revenue
$7,795,057
Expenses
$7,293,715
Net income
$501,342
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$18.1$0.73$7.80$7.29$0.50
2024Summary only. Only limited summary data is available for this year.$18.7$18.5$0.23$6.81$7.38$0.56
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$5.44$0.79$5.17$5.79$0.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.04$4.63$1.41$5.58$5.24$0.34
2021Summary only. Only limited summary data is available for this year.$5.58$4.46$1.12$5.25$5.21$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$3.97$1.05$5.66$5.18$0.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$3.00$0.57$3.80$3.35$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$3.08$0.12$3.03$2.91$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$3.28$0.05$2.65$2.70$0.05
2016Summary only. Only limited summary data is available for this year.$3.23$3.23$0.00$2.47$3.02$0.55
2015Summary only. Only limited summary data is available for this year.$3.35$2.80$0.54$2.54$2.55$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.54$2.98$0.56$2.17$2.30$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$2.92$0.69$2.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$3.02$0.70$2.06
2011Summary only. Only limited summary data is available for this year.$3.69$3.05$0.65$2.30$1.95$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$3.26$0.30$2.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$7,795,057
Mission and Program Overview

Mission

NONE

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,370,943$13,851,664▲ $3,480,721
Savings and Temporary Cash Investments$6,297,515$3,000,690▼ $3,296,825
Cash and Non-Interest-Bearing Accounts$314,461$426,441▲ $111,980
Pledges and Grants Receivable$453,965$376,763▼ $77,202
Prepaid Expenses and Deferred Charges$1,836$2,689▲ $853
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$18,736,549$18,858,161▲ $121,612
Other Assets Total$1,297,829$1,199,914▼ $97,915
Liabilities
Tax Exempt Bond Liabilities$14,010,000$14,010,000→ $0
Other Liabilities$2,271,574$2,037,867▼ $233,707
Mortgage Notes Payable Secured by Investment Property$1,230,000$1,230,000→ $0
Accounts Payable and Accrued Expenses$953,845$836,302▼ $117,543
Deferred Revenue$43,975$15,495▼ $28,480
Total Liabilities$18,509,394$18,129,664▼ $379,730
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$227,155$728,497▲ $501,342
Total Net Assets Fund Balance$227,155$728,497▲ $501,342
Total Liabilities and Net Assets / Fund Balance$18,736,549$18,858,161▲ $121,612

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,796,308$2,101,337$14,897,645
Land$906,242-$906,242
Equipment$149,114$147,829$296,943
Other Assets Org$340,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald CoteAdministratorFT$114,750$15,015$129,765

Board Members and Trustees

NameTitle
Chris KulaChair
Denia AipoalaniVice Chair
Jason StrnisteMember
Yuliana GaticaMember
Matt CrabtreeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,584,922
Program Service Revenue
$0
Investment Income
$210,135
Other Revenue
$0
All Other Contributions
$802,123
Change in Net Assets
$501,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,795,057
Total Revenue per Audited Statements
$7,795,057
Total Revenue per Form 990
$7,795,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,306,980
Other Expenses$2,986,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,134,394--$3,134,394
Interest$918,463--$918,463
Other Employee Benefits$395,931$14,906-$410,837
Pension Plan Contributions$379,501$15,440-$394,941
Depreciation Depletion$316,084--$316,084
Payroll Taxes$239,781$9,027-$248,808
Occupancy$198,716$22,080-$220,796
Other Expenses$151,742$99,995-$151,742
Current Officers, Directors, Trustees, and Key Employees-$118,000-$118,000
Insurance$64,511$7,168-$71,679
Fees for Services Legal-$13,105-$13,105
Fees for Services Accounting-$12,163-$12,163
Total Functional Expenses$6,981,831$311,884$0$7,293,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,293,715
Total Expenses per Audited Statements$7,293,715
Total Expenses per Form 990$7,293,715
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
Net Pension Liability$2,338,617
Deferred Inflows - Pension Sources$42,450
Bond Discount$-343,200

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWhite Pine Charter School2023-10-19$14,010,000Facility Acquis/Debt Refi.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$13,645,788$1,611,771-$269,218

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

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

“Form 990 is reviewed by designated finance personnel and the governing board prior to filing.”

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

“Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.”

Form 990, Part VI, Section B, Line 15B

“All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.”

Form 990, Part VI, Section C, Line 19

“Public information documents are made available either on the website or upon request.”

Filing and Contact Details

Filer

Filer Name
White Pine Charter School
EIN
68-0502170
Phone
2085224432
Address
2959 John Adams Parkway, Ammon, ID 83406

Signing Officer

Name
Jamie Ritter-Toop
Title
Director of Finance
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Kula
Formed
2001
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
127
Volunteers
121

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Kurt R Folke
Phone
2086421417
Raw XML AppendixShowing 400 of 475 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
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IRS990/Form990PartVIISectionAGrp/PersonNm1Matt Crabtree
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IRS990/Form990PartVIISectionAGrp/PersonNm3Jason Strniste
IRS990/Form990PartVIISectionAGrp/PersonNm4Chris Kula
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
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
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt010/19/2023 bond proceeds were $364,212 less than the issue price due to the bond discount.The date the last rebate computation was performed was January 9, 2025.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel and the governing board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Public information documents are made available either on the website or upon request.
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 B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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