Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
990 • Fiscal year 2025 • EIN 68-0502170
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 1.7% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$18,858,161
Up $121,612 (+0.6%) from 2024
Net Assets
Up$728,497
Up $501,342 (+221%) from 2024
Liabilities
Down$18,129,664
Down $379,730 (-2.1%) from 2024
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
NONE
Public Education.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ronald Cote | Administrator | FT | $114,750 | $15,015 | $129,765 |
| Name | Title |
|---|---|
| Chris Kula | Chair |
| Denia Aipoalani | Vice Chair |
| Jason Strniste | Member |
| Yuliana Gatica | Member |
| Matt Crabtree | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $7,293,715 |
| Total Expenses per Audited Statements | $7,293,715 |
| Total Expenses per Form 990 | $7,293,715 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Net Pension Liability | $2,338,617 |
| Deferred Inflows - Pension Sources | $42,450 |
| Bond Discount | $-343,200 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | White Pine Charter School | 2023-10-19 | $14,010,000 | Facility Acquis/Debt Refi. |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $13,645,788 | $1,611,771 | - | $269,218 |
“Form 990 is reviewed by designated finance personnel and the governing board prior to filing.”
“Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.”
“All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.”
“Public information documents are made available either on the website or upon request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 953845 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 836302 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Public Education. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 802123 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2085224432 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2959 John Adams Parkway |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Ammon |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83406 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 314461 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 426441 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 118000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 118000 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 7584922 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 210135 |
| IRS990/CYOtherExpensesAmt | 0 | 2986735 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 501342 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4306980 |
| IRS990/CYTotalExpensesAmt | 0 | 7293715 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7795057 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 43975 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 15495 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 316084 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 316084 |
| IRS990/Desc | 0 | The school is an independent state-funded public charter school governed under Title 33, Chapter 52 of Idaho Code. It provides innovative educational curricula within the public school system but independent from the traditional structure. Virtually all revenues and expenses relate to this single program service. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 127 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 6981831 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12163 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12163 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 13105 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13105 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 15015 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Ronald Cote |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Matt Crabtree |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Denia Aipoalani |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jason Strniste |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Chris Kula |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Yuliana Gatica |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 114750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Administrator |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 6782799 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 7795057 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7168 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 64511 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 71679 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 918463 |
| IRS990/InterestGrp/TotalAmt | 0 | 918463 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 210135 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 210135 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2249166 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10370943 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 13851664 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16100830 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Public Education. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1230000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1230000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 227155 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 728497 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 227155 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 728497 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 22080 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 198716 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 220796 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1297829 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1199914 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 14906 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 395931 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 410837 |
| IRS990/OtherExpensesGrp/Desc | 0 | Curriculum & Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Student Transportation |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Meals |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 99995 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 899951 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 282757 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 151742 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 999946 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 282757 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 151742 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2271574 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2037867 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3134394 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3134394 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9027 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 239781 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 248808 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 15440 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 379501 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 394941 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 453965 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 376763 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1836 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2689 |
| IRS990/PrincipalOfficerNm | 0 | Chris Kula |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 6458521 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 352996 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 3441198 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -564137 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3934456 |
| IRS990/PYTotalExpensesAmt | 0 | 7375654 |
| IRS990/PYTotalRevenueAmt | 0 | 6811517 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 501342 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6297515 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3000690 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 12796308 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2101337 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14897645 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 149114 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 147829 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 296943 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7293715 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 906242 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 906242 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 859914 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 340000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows - Pension Sources |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RPA Receivable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | -343200 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 42450 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2338617 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Bond Discount |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Deferred Inflows - Pension Sources |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Net Pension Liability |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7795057 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 13851664 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1199914 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7293715 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2037867 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7795057 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7795057 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7293715 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | As 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/ExplanationTxt | 1 | The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | false |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | 10/19/2023 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/FormAndLineReferenceDesc | 0 | Part VI |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2023-10-19 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 680502170 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 45129GLC7 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 14010000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | White Pine Charter School |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | Facility Acquis/Debt Refi. |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 10329795 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt | 0 | 453132 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 0 | 981872 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 269218 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 0 | 1611771 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2025 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 13645788 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990 is reviewed by designated finance personnel and the governing board prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Monitoring 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/ExplanationTxt | 2 | All 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/ExplanationTxt | 3 | Public information documents are made available either on the website or upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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