Civic Intelligence

Poder Academy Secondary School

990 • Fiscal year 2025 • EIN 81-1367413

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 28, 2025

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

95th percentile

1.10x

Higher debt load relative to assets than 95% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

1.01x

Higher debt load relative to revenue than 89% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$220,488

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$3,144,248

Up $181,180 (+6.1%) from 2024

Net Assets

Up

-$317,289

Up $559,798 (+64%) from 2024

Liabilities

Down

$3,461,537

Down $378,618 (-9.9%) from 2024

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin70th percentile

Revenue

Up

$3,414,114

Up $701,554 (+26%) from 2024

Expenses

Down

$2,854,316

Down $301,754 (-9.6%) from 2024

Net Income

Up

$559,798

Up $1,003,308 (+226%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2025

Assets$3,144,248
Liabilities$3,461,537
Net Assets-$317,289
Open 2025 Filing

Operations Trend

Revenue Growth76th 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

2025

Revenue$3,414,114
Expenses$2,854,316
Net Income$559,798
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$3,414,114
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$1,967,324$1,636,714▼ $330,610
Cash and Non-Interest-Bearing Accounts$445,986$930,995▲ $485,009
Accounts Receivable$303,137$385,395▲ $82,258
Prepaid Expenses and Deferred Charges$47,883$44,082▼ $3,801
Total Assets$2,963,068$3,144,248▲ $181,180
Other Assets Total$198,738$147,062▼ $51,676
Liabilities
Other Liabilities$3,685,624$3,307,740▼ $377,884
Accounts Payable and Accrued Expenses$154,531$153,797▼ $734
Total Liabilities$3,840,155$3,461,537▼ $378,618
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-877,087$-317,289▲ $559,798
Total Net Assets Fund Balance$-877,087$-317,289▲ $559,798
Total Liabilities and Net Assets / Fund Balance$2,963,068$3,144,248▲ $181,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,631,356$1,482,667$3,114,023
Equipment$5,358$16,920$22,278
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicholas VaughnPrincipalFT$117,196-$117,196
Marcos MartinezCEOFT$113,070$107,418$113,070

Board Members and Trustees

NameTitle
Angelina WilliamsBoard Member
Ann RedmanBoard Member
Juan CoronadoBoard Member
Raymond MacchiaBoard Member
Yara KlingBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,372,662
Program Service Revenue
$28,828
Investment Income
$12,624
Other Revenue
$0
Change in Net Assets
$559,798

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,414,114
Total Revenue per Audited Statements
$3,414,114
Total Revenue per Form 990
$3,414,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,928,305
Other Expenses$926,011
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,185,473--$1,185,473
Other Employee Benefits$450,702$75,824-$526,526
Depreciation Depletion$297,254$33,357-$330,611
Other Expenses$200,615$11,119-$211,734
Current Officers, Directors, Trustees, and Key Employees$65,247$47,823-$113,070
Payroll Taxes$98,909$4,327-$103,236
Interest$71,675$8,043-$79,718
Fees for Services Management$125$49,306-$49,431
Office Expenses$7,633$27,755-$35,388
Advertising$14,988$12,884-$27,872
Insurance$18,293$2,053-$20,346
Occupancy$10,458$5,280-$15,738
Travel$7,358$8,306-$15,664
Total Functional Expenses$2,566,332$287,984$0$2,854,316

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,854,316
Total Expenses per Audited Statements$2,854,316
Total Expenses per Form 990$2,854,316
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$1,449,249
Net Pension Liability$1,248,937
Lease Liability$329,379
Pension Related Inflows$280,175
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
In Care Of
% MARCOS MARTINEZ
Phone
3076322248
Address
1100 RICHARDSON COURT, CHEYENNE, WY 82001

Signing Officer

Name
Marcos Martinez
Title
Executive Director
Phone
3076322248
Signed
2025-10-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Marcos Martinez
Formed
2016
Legal Domicile
Wy
Voting Board Members
5
Independent Board Members
5
Employees
32

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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IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01631356
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01482667
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03114023
IRS990ScheduleD/EquipmentGrp/BookValueAmt05358
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016920
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022278
IRS990ScheduleD/ExpensesSubtotalAmt02854316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01248937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1280175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2329379
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31449249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION RELATED INFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE LIABILTY LONG TERM
IRS990ScheduleD/RevenueSubtotalAmt03414114
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01636714
IRS990ScheduleD/TotalExpensesPerForm990Amt02854316
IRS990ScheduleD/TotalLiabilityAmt03307740
IRS990ScheduleD/TotalRevenuePerForm990Amt03414114
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03414114
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02854316
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/ExplanationTxt0THE SCHOOL IS A COMPONENT UNIT OF LARAMIE COUNTY SCHOOL DISTRICT NO.1 WHICH IS A GOVERNMENTAL ORGANIZATION. THROUGH THE CHARTER AGREEMENT, LCSD PROVIDES SUBSTANTIALLY ALL OF THE FUNDING FOR THE SCHOOL TO OPERATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0113070
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0107418
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARCOS MARTINEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0113070
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0107418
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/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02963068
IRS990/TotalAssetsEOYAmt03144248
IRS990/TotalAssetsGrp/BOYAmt02963068
IRS990/TotalAssetsGrp/EOYAmt03144248
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt03372662
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0287984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02566332
IRS990/TotalFunctionalExpensesGrp/TotalAmt02854316
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03840155
IRS990/TotalLiabilitiesEOYAmt03461537
IRS990/TotalLiabilitiesGrp/BOYAmt03840155
IRS990/TotalLiabilitiesGrp/EOYAmt03461537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-877087
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-317289
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02566332
IRS990/TotalProgramServiceRevenueAmt028828
IRS990/TotalReportableCompFromOrgAmt0230266
IRS990/TotalRevenueGrp/ExclusionAmt012624
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028828
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03414114
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02963068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03144248
IRS990/TotReportableCompRltdOrgAmt0107418
IRS990/TravelGrp/ManagementAndGeneralAmt08306
IRS990/TravelGrp/ProgramServicesAmt07358
IRS990/TravelGrp/TotalAmt015664
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,144,248
Liabilities
$3,461,537
Net assets
-$317,289
Revenue
$3,414,114
Expenses
$2,854,316
Net income
$559,798
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