Civic Intelligence

Upper Carmen Public Charter School

990 • Fiscal year 2014 • EIN 76-0782276

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 10, 2014

Organization ProfileN/A
PO Box 3383462

(208) 756-4590

Siviq Scores

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

Liabilities / Assets

61st percentile

0.12x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

80th percentile

$76,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

40th percentile

-0.5%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

6.0%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$433,758

Down $2,336 (-0.5%) from 2013

Net Assets

Down

$383,848

Down $13,265 (-3.3%) from 2013

Liabilities

Up

$49,910

Up $10,929 (+28%) from 2013

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin33rd percentile

Revenue

$636,328

No earlier filing loaded for comparison.

Expenses

Up

$649,594

Up $15,799 (+2.5%) from 2013

Net Income

-$13,266

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $489,835Liabilities 2011: $41,529Net Assets 2011: $448,3062011Assets 2012: $421,688Liabilities 2012: $39,190Net Assets 2012: $382,4982012Assets 2013: $436,094Liabilities 2013: $38,981Net Assets 2013: $397,1132013Assets 2014: $433,758Liabilities 2014: $49,910Net Assets 2014: $383,8482014Assets 2015: $607,756Liabilities 2015: $252,977Net Assets 2015: $354,7792015Assets 2016: $675,766Liabilities 2016: $372,306Net Assets 2016: $303,4602016Assets 2017: $930,271Liabilities 2017: $501,127Net Assets 2017: $429,1442017Assets 2018: $866,266Liabilities 2018: $386,571Net Assets 2018: $479,6952018Assets 2019: $930,103Liabilities 2019: $389,992Net Assets 2019: $540,1112019Assets 2020: $863,824Liabilities 2020: $291,340Net Assets 2020: $572,4842020Assets 2021: $876,149Liabilities 2021: $238,485Net Assets 2021: $637,6642021Assets 2022: $1,303,662Liabilities 2022: $549,484Net Assets 2022: $754,1782022Assets 2023: $1,403,466Liabilities 2023: $626,477Net Assets 2023: $776,9892023Assets 2024: $1,082,223Liabilities 2024: $599,006Net Assets 2024: $483,2172024

Highlighted filing

2014

Assets$433,758
Liabilities$49,910
Net Assets$383,848
Open 2014 Filing

Operations Trend

Revenue Growth54th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $687,316Expenses 2011: $603,905Net Income 2011: $83,4112011Revenue 2012: $566,253Expenses 2012: $632,057Net Income 2012: -$65,8042012Expenses 2013: $633,7952013Revenue 2014: $636,328Expenses 2014: $649,594Net Income 2014: -$13,2662014Revenue 2015: $866,295Expenses 2015: $673,863Net Income 2015: $192,4322015Revenue 2016: $858,259Expenses 2016: $909,578Net Income 2016: -$51,3192016Revenue 2017: $1,081,630Expenses 2017: $955,946Net Income 2017: $125,6842017Revenue 2018: $1,068,750Expenses 2018: $1,018,199Net Income 2018: $50,5512018Revenue 2019: $939,816Expenses 2019: $879,400Net Income 2019: $60,4162019Revenue 2020: $579,510Expenses 2020: $547,137Net Income 2020: $32,3732020Revenue 2021: $643,707Expenses 2021: $578,526Net Income 2021: $65,1812021Revenue 2022: $693,066Expenses 2022: $576,552Net Income 2022: $116,5142022Revenue 2023: $741,247Expenses 2023: $718,438Net Income 2023: $22,8092023Revenue 2024: $810,558Expenses 2024: $1,104,330Net Income 2024: -$293,7722024

Highlighted filing

2014

Revenue$636,328
Expenses$649,594
Net Income-$13,266
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 10, 2014
Return Version
2013v3.1
Gross Receipts
$636,328
Mission and Program Overview

Mission

SCHOOL - GRADES K-8

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$194,294$226,213▲ $31,919
Land, Buildings, and Equipment, Net$219,525$192,110▼ $27,415
Loans From Officers Directors$38,635$48,722▲ $10,087
Accounts Receivable$22,275$15,435▼ $6,840
Total Assets$436,094$433,758▼ $2,336
Liabilities
Accounts Payable and Accrued Expenses$346$1,188▲ $842
Total Liabilities$38,981$49,910▲ $10,929
Net Assets / Fund Balance
Permanently Rstr Net Assets$219,525$192,110▼ $27,415
Temporarily Rstr Net Assets$72,686$112,932▲ $40,246
Unrestricted Net Assets$104,902$78,806▼ $26,096
Total Net Assets Fund Balance$397,113$383,848▼ $13,265
Total Liabilities and Net Assets / Fund Balance$436,094$433,758▼ $2,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,830$186,182$213,012
Buildings$129,485$28,022$157,507
Other Land Buildings$35,795$49,955$85,750
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy Sue SmithPrincipalFT$76,000$76,000

Board Members and Trustees

NameTitle
Dave McfarlandPresident
Patty WilliamsVice President
Chase SlavinMember
Dean SommersMember
Jack EllisMember
Jim SmithSuperintendent
Revenue and Support

Revenue Composition

Contributions and Grants
$596,215
Program Service Revenue
$39,771
Investment Income
$342
Other Revenue
$0
Change in Net Assets
$-13,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$398,251
Other Expenses$126,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$373,934$24,317$0$398,251
Benefits to Members$124,552--$124,552
All Other Expenses$46,304$0$0$46,304
Depreciation Depletion$32,007$0$0$32,007
Travel$25,070$0$0$25,070
Fees for Services Accounting$3,820$0$0$3,820
Other Expenses$939$0$0$939
Total Functional Expenses$625,277$24,317$0$649,594
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
Loans from Officers, Directors, Trustees, and Key Employees$38,635$48,722▲ $10,087
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
76-0782276
Phone
2087564590

Signing Officer

Name
Sue Smith
Title
Principal
Phone
2087564590
Signed
2014-10-10

Organization Details

Principal Officer
Kathy Sue Smith
Formed
2005
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
0

Preparer

Preparer
Sheri L Poulsen
Phone
2085222295
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“NOT DEEMED NECESSARY”

Pt VI, Line 15A

“Reviewed by board and based upon information provided”

Pt VI, Line 7B

“Decisions have to be approved by the board”

Pt VI, Line 6

“BOARD MEMBERS”

Pt VI, Line 15B

“Reviewed by board and based upon information provided”

Form 990, Part IX, Line 24F

“Purchased services - media 1530. 1530. Books and supplies - media 1074. 1074. Board of education 351. 351. Purchased service admin 4504. 4504. Supplies administration 722. 722. Bank service charges 176. 176. Utilities - electricity 6379. 6379. Utilites - water/sewer 1197. 1197. Utilites - propane 4002. 4002. Telephone 2116. 2116. Building lease contracted services - building 192. 192. Custodial supplies 1890. 1890. Property liability insurance 1606. 1606. Food services purchased services - alber”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT DEEMED NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD AND BASED UPON INFORMATION PROVIDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS HAVE TO BE APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY BOARD AND BASED UPON INFORMATION PROVIDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PURCHASED SERVICES - MEDIA 1530. 1530. BOOKS AND SUPPLIES - MEDIA 1074. 1074. BOARD OF EDUCATION 351. 351. PURCHASED SERVICE ADMIN 4504. 4504. SUPPLIES ADMINISTRATION 722. 722. BANK SERVICE CHARGES 176. 176. UTILITIES - ELECTRICITY 6379. 6379. UTILITES - WATER/SEWER 1197. 1197. UTILITES - PROPANE 4002. 4002. TELEPHONE 2116. 2116. BUILDING LEASE CONTRACTED SERVICES - BUILDING 192. 192. CUSTODIAL SUPPLIES 1890. 1890. PROPERTY LIABILITY INSURANCE 1606. 1606. FOOD SERVICES PURCHASED SERVICES - ALBER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt072686
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0112932
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0436094
IRS990/TotalAssetsEOYAmt0433758
IRS990/TotalAssetsGrp/BOYAmt0436094
IRS990/TotalAssetsGrp/EOYAmt0433758
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0596215
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024317
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0625277
IRS990/TotalFunctionalExpensesGrp/TotalAmt0649594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038981
IRS990/TotalLiabilitiesEOYAmt049910
IRS990/TotalLiabilitiesGrp/BOYAmt038981
IRS990/TotalLiabilitiesGrp/EOYAmt049910
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0397113
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0383848
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039771
IRS990/TotalProgramServiceExpensesAmt0625277
IRS990/TotalProgramServiceRevenueAmt039771
IRS990/TotalReportableCompFromOrgAmt076000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0636328
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0436094
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0433758
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt025070
IRS990/TravelGrp/TotalAmt025070
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104902
IRS990/UnrestrictedNetAssetsGrp/EOYAmt078806
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 33
IRS990/USAddress/City0CARMEN
IRS990/USAddress/State0ID
IRS990/USAddress/ZIPCode083462
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL
ReturnHeader/BusinessOfficerGrp/PhoneNum02087564590
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10Upper Carmen Public Charter School
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0760782276
ReturnHeader/Filer/PhoneNum02087564590
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 33
ReturnHeader/Filer/USAddress/City0CARMEN
ReturnHeader/Filer/USAddress/State0ID
ReturnHeader/Filer/USAddress/ZIPCode083462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Jensen Poulsen & Co PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10185 S Capital
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Idaho Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode083402
ReturnHeader/PreparerPersonGrp/PhoneNum02085222295
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERI L POULSEN
ReturnHeader/ReturnTs02014-10-28T10:18:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$433,758
Liabilities
$49,910
Net assets
$383,848
Revenue
$636,328
Expenses
$649,594
Net income
-$13,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.60$0.48$0.81$1.10$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.63$0.78$0.74$0.72$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.55$0.75$0.69$0.58$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.24$0.64$0.64$0.58$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.29$0.57$0.58$0.55$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.39$0.54$0.94$0.88$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.39$0.48$1.07$1.02$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.50$0.43$1.08$0.96$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.37$0.30$0.86$0.91$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.25$0.35$0.87$0.67$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$0.64$0.65$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.04$0.40$0.63
2012Summary only. Only limited summary data is available for this year.$0.42$0.04$0.38$0.57$0.63$0.07
2011Summary only. Only limited summary data is available for this year.$0.49$0.04$0.45$0.69$0.60$0.08