Civic Intelligence

Poder Academy Secondary School

990 • Fiscal year 2024 • EIN 81-1367413

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 15, 2024

Organization ProfileWWW.PODERACADEMY.COM/PASS
1100 Richardson CourtCheyenne, WY 82001

(307) 632-2248

Siviq Scores

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

Liabilities / Assets

96th percentile

1.30x

Higher debt load relative to assets than 96% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$118,037

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-25%

Faster asset growth than 6% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-6.1%

Faster revenue growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$2,963,068

Down $1,010,720 (-25%) from 2023

Net Assets

Down

-$877,087

Down $443,510 (-102%) from 2023

Liabilities

Down

$3,840,155

Down $567,210 (-13%) from 2023

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin16th percentile

Revenue

Down

$2,712,560

Down $174,980 (-6.1%) from 2023

Expenses

Down

$3,156,070

Down $374,818 (-11%) from 2023

Net Income

Up

-$443,510

Up $199,838 (+31%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2018: $2,258,959Liabilities 2018: $1,840,245Net Assets 2018: $418,7142018Assets 2020: $1,771,880Liabilities 2020: $985,745Net Assets 2020: $786,1352020Assets 2021: $3,830,580Liabilities 2021: $3,166,939Net Assets 2021: $663,6412021Assets 2022: $4,629,060Liabilities 2022: $4,419,289Net Assets 2022: $209,7712022Assets 2023: $3,973,788Liabilities 2023: $4,407,365Net Assets 2023: -$433,5772023Assets 2024: $2,963,068Liabilities 2024: $3,840,155Net Assets 2024: -$877,0872024Assets 2025: $3,144,248Liabilities 2025: $3,461,537Net Assets 2025: -$317,2892025

Highlighted filing

2024

Assets$2,963,068
Liabilities$3,840,155
Net Assets-$877,087
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2018: $1,117,104Expenses 2018: $764,668Net Income 2018: $352,4362018Revenue 2020: $1,928,414Expenses 2020: $1,934,339Net Income 2020: -$5,9252020Revenue 2021: $2,586,129Expenses 2021: $2,708,623Net Income 2021: -$122,4942021Revenue 2022: $2,685,931Expenses 2022: $3,139,801Net Income 2022: -$453,8702022Revenue 2023: $2,887,540Expenses 2023: $3,530,888Net Income 2023: -$643,3482023Revenue 2024: $2,712,560Expenses 2024: $3,156,070Net Income 2024: -$443,5102024Revenue 2025: $3,414,114Expenses 2025: $2,854,316Net Income 2025: $559,7982025

Highlighted filing

2024

Revenue$2,712,560
Expenses$3,156,070
Net Income-$443,510
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v6.0
Gross Receipts
$2,712,560
Mission and Program Overview

Mission

The poder academy is a free public charter school with one mission, to prepare students for college and beyond, thorugh rigourous academic and athletic programs. Students at our school will master the core subjects such as math, reading, and writing at grade level or beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,249,274$1,967,324▼ $281,950
Cash and Non-Interest-Bearing Accounts$880,161$445,986▼ $434,175
Accounts Receivable$210,471$303,137▲ $92,666
Prepaid Expenses and Deferred Charges$20,117$47,883▲ $27,766
Total Assets$3,973,788$2,963,068▼ $1,010,720
Other Assets Total$613,765$198,738▼ $415,027
Liabilities
Other Liabilities$4,219,461$3,685,624▼ $533,837
Accounts Payable and Accrued Expenses$187,904$154,531▼ $33,373
Total Liabilities$4,407,365$3,840,155▼ $567,210
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-433,577$-877,087▼ $443,510
Total Net Assets Fund Balance$-433,577$-877,087▼ $443,510
Total Liabilities and Net Assets / Fund Balance$3,973,788$2,963,068▼ $1,010,720

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,959,409$1,154,614$3,114,023
Equipment$7,915$14,363$22,278
Other Assets Org$198,738--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nicholas VaughnPrincipalFT$118,037$118,037
Marcos MartinezCEOFT$109,610$109,610

Board Members and Trustees

NameTitle
Ann RedmanBoard Member
Juan CoronadoBoard Member
Yara KingBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,677,233
Program Service Revenue
$27,607
Investment Income
$7,720
Other Revenue
$0
Change in Net Assets
$-443,510

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,712,560
Total Revenue per Audited Statements
$2,712,560
Total Revenue per Form 990
$2,712,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,184,752
Other Expenses$971,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$956,177$332,917-$1,289,094
Other Employee Benefits$534,823$174,260-$709,083
Depreciation Depletion$251,382$73,746-$325,128
Other Expenses$144,170$27,049-$171,219
Pension Plan Contributions$106,756$31,318-$138,074
Interest$69,779$20,471-$90,250
Payroll Taxes$25,288$23,213-$48,501
Fees for Services Management$33,981$9,969-$43,950
Occupancy$28,362$2,992-$31,354
Office Expenses$18,798$5,515-$24,313
Insurance$15,442$4,530-$19,972
Advertising$3,093--$3,093
Fees for Services Legal$918$269-$1,187
Travel$1,065--$1,065
Total Functional Expenses$2,440,205$715,865$0$3,156,070

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,156,070
Total Expenses per Audited Statements$3,156,070
Total Expenses per Form 990$3,156,070
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilty Long Term$1,779,240
Net Pension Liability$1,494,574
Lease Liability$316,164
Pension Related Inflows$95,646
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 governing body review Part VI line 11

“A copy of the return is provided to the board prior to its filing.”

CEO executive director top management comp Part VI line 15A

“The board of directors reviews the ceos wages annually.”

Governing documents etc available to public Part VI line 19

“All public documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Poder Academy Secondary School
EIN
81-1367413
Address
1100 RICHARDSON COURT, CHEYENNE, WY 82001

Signing Officer

Name
Marcos Martinez
Title
Executive Direc
Phone
3076322248
Signed
2024-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Marcos Martinez
Formed
2016
Legal Domicile
Wy
Voting Board Members
3
Independent Board Members
3
Employees
33

Preparer

Firm
Green & Associates LLC
Address
PO BOX 1576, Fort Collins, CO 80522
Preparer
David Green
Phone
7208396458
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Nursing, transportation and other technical services $31,535”

List of other expenses Part IX line 24E

“Other professional and tech services $3,868”

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE LIABILTY LONG TERM
IRS990ScheduleD/RevenueSubtotalAmt02712560
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01967324
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0198738
IRS990ScheduleD/TotalExpensesPerForm990Amt03156070
IRS990ScheduleD/TotalLiabilityAmt03685624
IRS990ScheduleD/TotalRevenuePerForm990Amt02712560
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02712560
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03156070
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE CEOS WAGES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NURSING, TRANSPORTATION AND OTHER TECHNICAL SERVICES $31,535
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER PROFESSIONAL AND TECH SERVICES $3,868
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PODER ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0454736621
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING FREE PUBLIC CHARTER SCHOOL SECONDARY EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02201 MORRIE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHEYENNE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd082201
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03973788
IRS990/TotalAssetsEOYAmt02963068
IRS990/TotalAssetsGrp/BOYAmt03973788
IRS990/TotalAssetsGrp/EOYAmt02963068
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02677233
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0715865
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02440205
IRS990/TotalFunctionalExpensesGrp/TotalAmt03156070
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04407365
IRS990/TotalLiabilitiesEOYAmt03840155
IRS990/TotalLiabilitiesGrp/BOYAmt04407365
IRS990/TotalLiabilitiesGrp/EOYAmt03840155
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-433577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-877087
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02440205
IRS990/TotalProgramServiceRevenueAmt027607
IRS990/TotalReportableCompFromOrgAmt0227647
IRS990/TotalRevenueGrp/ExclusionAmt07720
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02712560
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03973788
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02963068
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01065
IRS990/TravelGrp/TotalAmt01065
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PODERACADEMY.COM/PASS
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCOS MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03076322248
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PODER ACADEMY SECONDARY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PODE
ReturnHeader/Filer/EIN0811367413
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 RICHARDSON COURT
ReturnHeader/Filer/USAddress/CityNm0CHEYENNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264705209
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEN & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1576
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Collins
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080522
ReturnHeader/PreparerPersonGrp/PhoneNum07208396458
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Green
ReturnHeader/ReturnTs02025-01-16T11:29:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,963,068
Liabilities
$3,840,155
Net assets
-$877,087
Revenue
$2,712,560
Expenses
$3,156,070
Net income
-$443,510
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.14$3.46$0.32$3.41$2.85$0.56
2024Detailed filing. Detailed filing data is available for this year.$2.96$3.84$0.88$2.71$3.16$0.44
2023Detailed filing. Detailed filing data is available for this year.$3.97$4.41$0.43$2.89$3.53$0.64
2022Detailed filing. Detailed filing data is available for this year.$4.63$4.42$0.21$2.69$3.14$0.45
2021Summary only. Only limited summary data is available for this year.$3.83$3.17$0.66$2.59$2.71$0.12
2020Summary only. Only limited summary data is available for this year.$1.77$0.99$0.79$1.93$1.93$0.01
2018Summary only. Only limited summary data is available for this year.$2.26$1.84$0.42$1.12$0.76$0.35